Chương 6 Luật Thuế Thu nhập doanh nghiệp 2003: Khiếu nại và thời hiệu

Chapter VI

COMPLAINTS AND STATUTE OF LIMITATIONS

Article 26.- Rights and responsibilities of tax payers in making tax-related complaints

1. Tax payers have the right to complain about the improper implementation of the provisions of this Law by tax officials and/or tax offices.

Complaints must be sent to the tax offices directly managing the tax collection within 30 days after the receipt of notices or handling decisions of the tax officials and/or tax offices.

Pending the settlement thereof, tax payers shall still have to abide by notices or handling decisions of the tax offices.

2. In cases where complainants disagree with decisions of agencies settling their complaints or upon the expiry of the time limit prescribed by the legislation on complaints and denunciations, their complaints remain unsettled, they have the right to lodge their complaints to the immediate superior tax offices or initiate lawsuits according to the provisions of law.

Article 27.- Responsibilities and powers of tax offices in settling tax-related complaints

1. Tax offices, upon receiving tax-related complaints, shall have to consider and settle them within the time limit prescribed by the legislation on complaints and denunciations.

2. Tax offices which receive complaints have the right to request complainants to supply dossiers and documents related to the complaints; if the complainants refuse to provide the requested dossiers and documents, the tax offices shall be entitled to refuse to consider and settle their complaints.

3. Tax offices shall have to reimburse tax and/or fine amounts improperly collected to business establishments within 15 days after receiving the handling decisions of superior tax offices or competent agencies according to the provisions of law.

4. Upon detecting or concluding on false tax declaration, tax evasion or tax-related errors, tax offices shall have to collect the tax and/or fine arrears or reimburse tax amounts overpaid within the latest five years as from the date of inspection and detection of the false tax declaration, tax evasion or tax-related errors. In cases where business establishments fail to make tax registration, declaration or payment, the time limit for collecting tax and/or fine arrears shall be counted from the date the business establishments commence their operation.

5. Heads of superior tax offices shall have to settle tax-related complaints of tax payers against their subordinate tax offices. The Finance Ministers decisions on settling tax-related complaints shall be final ones.