Chương 5 Luật Thuế giá trị gia tăng 1997: Khiếu nại và thời hiệu

Chapter V

COMPLAINTS AND THE STATUTE OF LIMITATIONS

Article 23.- Rights and responsibilities of taxpayers in making complaints about tax

1. Tax payers shall have the right to complain about improper enforcement of the Law on Value Added Tax by tax officials and tax authorities.

Complaints shall be lodged to the tax authority that directly manages the tax collection within 30 days from the date of receipt of notice or handling decision of tax officials or tax authorities.

Pending a resolution, a tax payer shall still have to comply with the notice or the handling decision of the tax authority.

2. In cases where a complainant disagrees with a decision of the agency in charge of handling complaints, or the complaint is not settled within the time limit set out in Article 24 of this Law, he/she shall be entitled to lodge a complaint to the immediate higher tax authority or initiate a lawsuit in accordance with the provisions of law.

Article 24.- Rights and responsibilities of the tax authority handling tax complaints

1. Within 15 days from the date of receipt of a tax complaint, the tax authority shall have to consider and settle such complaint; for complicated cases, such time limit may be extended but not exceeding 30 days; if the case is not within its jurisdiction, the tax authority shall have to forward the dossiers or send a report to a competent body for settlement and inform the complainant thereof within 10 days from the date of receipt of the complaint.

2. The tax authority that receives complaints shall have the right to request complainants to provide dossiers and documents relating to their complaints; if the complainants refuse to do so, the tax authority shall be entitled to decline the consideration and settlement of such complaints.

3. The tax authority shall have to return to tax payers the amounts of tax or fines improperly collected within 15 days from the date of receipt of a decision from the superior tax authority or the competent agency as provided for by law.

4. Upon the discovery of and the conclusion on a false tax declaration, tax evasion or errors, the tax authority shall have to collect the tax or fine arrears or reimburse tax payment dating back 5 years from the date of discovery of false tax declaration, tax evasion, tax errors. In cases where a business establishment fails to register, declare and pay tax, the duration for collection of tax shortfall or fines shall be dated back to the date the business establishment commenced its operation.

5. The head of a superior tax authority shall have to handle tax complaints lodged by tax payers against the subordinate tax authorities.

The Minister of Finances decisions on the settlement of tax complaints shall be final.