Chương 6 Luật thuế thu nhập doanh nghiệp 1997: Khiếu nại và thời hiệu

Chapter VI

COMPLAINTS AND STATUTE OF LIMITATIONS

Article 28.- Rights and responsibilities of tax payers in making tax complaints.

1. Tax payers shall have the right to complain about tax officers and tax agencies that fail to comply with the Law on Enterprise Income Tax.

A complaint must be sent to the tax agency directly managing the tax collection within 30 days from the date of receipt of a notice or decision from the tax official or tax agency.

Pending a solution, the tax payer shall still have to abide by the notice or the decision of the tax agency.

2. In cases where the complainant disagrees with the decision of the agency settling his/her complaint or upon the expiry of the time-limit prescribed in Article 29 of this Law, the complaint has not been settled, he/she shall be entitled to lodge the complaint to the immediate higher-level tax agency or initiate a lawsuit at the Court prescribed by law.

Article 29.- Responsibilities and powers of tax agencies in settling tax complaints

1. A tax agency must consider and settle a tax complaint within 15 days after receiving it; with regard to complicated cases, such time-limit may be prolonged but must not exceed 30 days. If the case does not fall under its competence, the concerned tax agency shall have to forward the tax dossier or report it to the competent agency for settlement and notify the complainant thereof within 10 days after receiving the complaint.

2. The tax agency receiving the complaint shall have the right to request the complainant to supply dossiers and documents related to the complaint; if the complainant refuses to provide the requested dossiers and documents, the tax agency shall be entitled to refuse the consideration and settlement of the complaint.

3. The tax agency shall have to reimburse the tax money or fines that have been collected improperly to the business establishment within 15 days after receiving a handling decision from the higher-level tax agency or the competent agency as prescribed by law.

4. Upon the detection of or conclusion on false tax declaration, tax evasion or tax-related errors, the tax agency shall have to collect the tax or fine arrears or reimburse the tax money paid in excess within the five latest years from the date of detection of the false tax declaration, evasion or errors. In cases where the business establishment fails to make tax registration, declaration and payment, the duration for the collection of the tax or fine arrears shall be counted from the date when the business establishment starts its operation.

5. The Head of the higher-level tax agency shall have to settle tax-related complaints from the tax payers against the lower-level tax agency.

The decision of the Ministry of Finance on the settlement of a tax complaint shall be final.