Chương 6 Luật Thuế tiêu thụ đặc biệt 1998: Khiếu nại, khởi kiện và thời hiệu

Chapter VI

COMPLAINTS, THE INITIATION OF LAWSUITS AND THE STATUTE OF LIMITATIONS

Article 21.- The rights and responsibilities of tax payers in making complaints about tax

1. Tax payers shall have the right to complain about acts of tax officials and tax authorities they deem violating the Law on Special Consumption Tax.

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

Pending the settlement of complaints, the complainants shall still have to strictly comply with the notices or the decisions of the tax officials or tax authorities.

2. In cases where a complainant disagrees with a decision of the agency in charge of handling complaints, or his/her complaints is not settled within the time limit prescribed in Article 22 of this Law, he/she shall be entitled to lodge complaint to the immediate higher tax authority or initiate a lawsuit at the court as prescribed by law.

Article 22.- The responsibilities and powers of tax authorities in settling tax complaints

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

2. The complaint-receiving tax authority 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 decisions from the superior tax authority or the competent agency as prescribed by law.

4. Upon the discovery of and 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 or tax errors. In cases where tax payers fail to register, declare and pay tax, the duration for collection of tax or fine arrears shall be dated back to the date such tax payers commenced their operation.

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

The Minister of Finance's decisions on the settlement of tax complaints shall be final.