Chương 6: Pháp lệnh thuế thu nhập đối với người có thu nhập cao năm 2001 Khiếu nại, thời hiệu

Chapter VI

COMPLAINTS, STATUTE OF LIMITATIONS

Article 26.- Organizations and individuals may lodge complaints about the improper applications of the Ordinance on Income Tax on High-Income Earners to them.

Written complaints must be sent to the tax offices that directly manage the complainants or have decided on the handling measures within 30 days after the date of receipt of the deduction notices, tax notices, collection orders or handling decisions.

Pending the settlement of their complaints, the complainants shall still have to pay in full and on time the tax and/or fine amounts as notified.

The agencies that receive the written complaints shall have to consider and settle them within 15 days after the date of receipt of the complaints; for complicated cases, such time limit may be prolonged but must not exceed 30 days as from the date of receipt of the complaints; if the cases do not fall under their handling competence, they shall have to transfer the dossiers thereof or report them to the competent bodies for settlement and inform the complainants thereof within 10 days as from the date of receipt of the complaints.

Article 27.- In cases where the complainants disagree with the decisions of the complaint-receiving agencies or where the complaint-receiving agencies fail to settle their complaints within the time limit specified in Article 26 of this Ordinance, they may lodge complaints to the immediate superior agencies of the complaint-receiving agencies.

Article 28.- The tax offices shall have to return tax amounts or fines that have been improperly collected and pay compensation, if any, within 15 days as from the date of receipt of the handling decisions from their superiors or the competent agencies according to law provisions.

Article 29.- Where it is discovered and concluded that there has been false declaration for tax evasion or a mistake in tax calculation, the tax offices shall have to retrospectively collect the tax, fines or return the paid tax amounts within 5 years from the date the false declaration for tax evasion or the mistake in tax calculation is examined and discovered. Where individuals fail to register, declare and pay tax, the time limit for the retrospective collection of tax and fines shall start from the time the taxable income is generated.