Is it tax evasion if the training institution receives more than one million cash dividends and does not declare them to the tax authorities?
Theoretically, it is tax evasion. However, many people receive cash, and dividend-paying institutions do not pay through public accounts or declare through the tax declaration system, which is generally difficult to find out. Generally speaking, when a training institution issues a corporate account, it has the obligation to withhold and remit it. Personal opinion, for reference only.