1. What should I do if a resigned employee reports tax evasion and is owed wages by the company?
The company may apply for labor arbitration if it is in arrears of wages due to reporting tax evasion.
Interim provisions on wage payment
Article 19 In case of a labor dispute between a laborer and an employer due to the payment of wages, the parties concerned may apply to a labor dispute arbitration institution for arbitration according to law. Anyone who refuses to accept the arbitration award may bring a lawsuit to the people's court.
Second, what are the circumstances of tax evasion that will be sentenced?
1. Taxpayers whose tax evasion amount is more than 50,000 yuan and accounts for more than 10% of the total tax payable, still fail to pay the tax payable, late payment fee or accept administrative punishment after the tax authorities have issued a notice of recovery according to law;
2. The taxpayer has been given criminal punishment for tax evasion within five years, or has been given administrative punishment by the tax authorities for more than two times, and evaded taxes.
3. What is the process of reporting tax evasion and being owed wages by the company for arbitration?
1. Submission of application: When a party applies for arbitration, it shall submit an application for arbitration and submit copies according to the number of respondents.
2. The Arbitration Commission shall make a decision of acceptance or rejection within five days from the date of receiving the application for arbitration. If the arbitration commission decides to accept the case, it shall serve a copy of the complaint on the respondent within five days from the date of making the decision. If it decides not to accept it, it shall explain the reasons.
3. Hearing: The arbitration tribunal shall notify both parties in writing of the date and place of the hearing five days before the hearing. If the applicant refuses to appear in court without justifiable reasons or withdraws from court halfway without the consent of the arbitration tribunal, the case shall be dismissed, and the respondent may make an award by default.
4. Arbitration and mediation: When handling labor disputes, the arbitration tribunal should mediate first, and on the basis of finding out the facts, urge both parties to reach an agreement voluntarily. If an agreement is reached through mediation, the arbitration tribunal shall make a conciliation statement according to the contents of the agreement, and the conciliation statement shall take legal effect from the date of service; If the mediation fails to reach an agreement, the arbitration tribunal shall make an award in time.
5. Arbitration award: The arbitration tribunal shall make a ruling on the labor dispute case within 45 days from the date when the labor arbitration committee accepts the arbitration application. If the case is complicated and needs to be postponed, it may be postponed upon approval, and the parties concerned shall be notified in writing, and the extension period shall not exceed fifteen days. After the arbitration tribunal makes an award, it shall make an arbitration award and serve it on both parties. If a party refuses to accept the arbitration award, it may bring a suit in a people's court within 15 days from the date of receiving the award; If no prosecution is brought at the expiration of the time limit, the ruling will take legal effect.
Tax evasion is illegal, and it is completely reasonable for employees to report tax evasion. Under normal circumstances, the tax authorities cannot disclose to the company which whistleblower reported tax evasion. As far as employees are concerned, as long as the company does not pay wages without justifiable reasons, it can be handled by complaint or arbitration within the prescribed arbitration period.