“Former Chairman of Tan Tan Company Faces Prosecution: A Case for Ethical Leadership” Let me know if you would like me to provide any further refinement or additional ideas to ensure it aligns with your vision.

The Ho Chi Minh City Police Investigation Agency has recently concluded its investigation and proposed the prosecution of Tran Quoc Tan for two offenses: “Tax Evasion” and “Failure to Comply with Court Orders.” The investigative agency also proposed the prosecution of Tran Quoc Tuan, Tan’s younger brother, and Chau Ngoc Phung, Tan’s wife, for the offense of “Failure to Comply with Court Orders.”

Previously, on July 29, the Court of Area 16 – Ho Chi Minh City returned the case file for supplementary investigation to clarify issues related to authorization, accounting expertise, and the legal responsibility of Tan Tan Company.

Following the supplementary investigation, the authorities determined that the scope of authorization of the accused did not include the enforcement of the judgment No. 7/2018 of the Court of the former Binh Duong Province. Additionally, the accounting and auditing reports of Tan Tan Company during the 2009-2022 period were found to be inconsistent with legal regulations and have been separated for further investigation into the signs of embezzlement.

Regarding the tax audit conclusion, the Investigation Agency sent a document requesting the Ho Chi Minh City Tax Department for clarification but has not received a response yet. Nevertheless, the investigative agency maintains its position to prosecute Tran Quoc Tan.

According to the allegations, Tan intentionally failed to comply with the court judgment despite having the capacity to do so. The Bureau of Judicial Enforcement of Binh Duong Province (now belonging to Ho Chi Minh City) took steps to enforce the judgment, but Tan and the members of the Board of Directors continued to disregard and not fulfill their obligations.

Furthermore, Tan is accused of leasing the company’s premises, workshops, and warehouses without issuing invoices or declaring taxes, resulting in a loss of over VND 1.497 billion to the state budget. In addition, in 2014, Tan Tan Company sold goods, raw materials, and charged processing fees without bookkeeping, leading to additional tax evasion of over VND 1.529 billion. The total amount of alleged tax evasion is VND 3 billion.

Based on the investigation results, at the trial on July 22, the representative of the Procuracy of Area 16 – Ho Chi Minh City proposed that the Court sentence Tran Quoc Tan to between 1 year and 1 year and 3 months in prison for the offense of “Failure to Comply with Court Orders,” and between 3 years and 3 years and 6 months in prison for the offense of “Tax Evasion.” The total proposed sentence for Tan is between 4 years and 4 years and 9 months in prison.

Regarding Tran Quoc Tuan and Chau Ngoc Phung, given their role as members of the Board of Directors, the Procuracy stated that both had the capacity but deliberately failed to comply with the court judgment. Therefore, the Procuracy proposed a sentence of between 6 and 9 months of probation and between 9 and 12 months of imprisonment for the offense of “Failure to Comply with Court Orders.”