Chapter IX
COMPLAINTS, DENUNCIATIONS, AND LAWSUITS OVER TAXATION
Article 71. Administrative decisions and administrative acts against with complaints or lawsuits may be filed
1. Taxpayers, organizations, and individuals are entitled to file complaints against the following administrative decisions of tax authorities:
a) Decisions on tax imposition; Tax notices;
b) Decisions on tax exemption or reduction;
c) Decisions to refund tax;
d) Decisions on penalties for tax offences;
dd) Decisions on enforcement of tax decision;
e) Conclusion about tax inspection;
g) Decisions on complaint settlement;
h) Other administrative decisions prescribed by law.
The documents of a tax authority in the form of dispatches, notifications, etc. that indicate a decision of the tax authority on a particular issue that is applied to one or multiple subjects are also considered administrative decisions of the tax authority.
2. Taxpayers, individuals, and organizations are entitled to file complaints against administrative acts committed by the tax authorities, tax officials, and other persons in charge of tax administration when there are evidence that such acts are illegal or infringe their the lawful rights and interests. Omission is also considered an administrative act.
3. Tax authorities, tax officials, and other persons in charge of tax administration must reconsider their administrative decisions or administrative acts, rectify them if unlawful to avoid complaints and denunciations.
Article 72. Entitlements of tax authorities to settle complaints and denunciations
1. Entitlements of tax authorities to settle complaints:
a) Directors of Sub-departments of taxation are entitled to settle complaints against their administrative decisions and administrative acts, or those committed by the persons under their management.
b) Directors of Departments of Taxation are entitled to:
b.1) Settling complaints against administrative decisions and administrative acts committed by their subordinates.
b.2) Settling the complaints that are not completely settled by Directors of Sub-departments of taxation.
c) The Director of the General Department of Taxation is entitled to:
c.1) Settling complaints against administrative decisions and administrative acts committed by their subordinates.
c.2) Settling the complaints that are not completely settled by Directors of Departments of taxation.
d) The Minister of Finance is entitled to:
d.1) Settling complaints against administrative decisions and administrative acts committed by their subordinates.
d.2) Settling the complaints that are not completely settle by the Director of the General Department of Taxation.
2. Entitlements of tax authorities to settle denunciations:
a) Tax authorities shall settle the denunciations against the persons under their management.
b) The head of a tax authority shall settle the denunciations against its staff.
c) The tax authority shall settle the denunciations against the heads of its inferior tax authorities.
Article 73. Discussion with complainants and denunciators (hereinafter referred to as plaintiffs)
1. The head of the tax authority must directly discuss with plaintiffs and organize the discussions with plaintiffs; appoint the officials that are righteous, responsible, and knowledgeable about laws and policies to discuss with plaintiffs.
2. Discussions with plaintiffs shall be held in a separate office. The tax authority must prepare a suitable office to hold discussions with plaintiffs.
Discussion schedule and regulations must be put up in the discussion office.
3. Responsibility of heads of tax authorities to discuss with plaintiffs:
a) Directors of Sub-departments of taxation shall discuss with plaintiffs at least one day in a month;
b) Directors of Departments of taxation shall discuss with plaintiffs at least two days in a month;
c) The Director of the General Department of Taxation shall discuss with plaintiffs at least one day in a month;
d) Apart from periodic discussions, heads of tax authorities must hold a discussion with plaintiffs whenever a discussion is urgent.
4. Responsibility of heads of the department in charge of settling complaints and denunciations to discuss with plaintiffs:
a) At Sub-departments of taxation: at least 03 days a week;
b) At Departments of taxation: at least 02 days a week;
c) At the General Department of Taxation: at least 04 day in a month.
Article 74. Settling overpaid and underpaid tax after decisions are made by competent authorities
1. The tax authority must return the overpaid tax and fines, then pay an interest on the overpaid amount to the taxpayer or the third party within 15 days from the day on which a decision on settlement of a competent authority is issued or received. Interest shall be charged at the basic rate announced by the State bank.
Decisions on settlement of competent authorities include: decisions of state administrative agencies, judgments or decisions of competent courts.
2. If the tax payable in the decision on settlement of complaint is higher than that in the administrative decision complained against, the taxpayer must pay the tax arrears within 10 days from the receipt of the decision on settlement of complaint.
Tìm kiếm
Thông tư 156/2013/TT-BTC (Bản Word)
Thông tư 156/2013/TT-BTC (Bản Pdf)