Decision No. 178/QD-TCT on complaint resolution procedure for tax authorities in Vietnam

When was the Decision 178/QD-TCT on complaint resolution procedure for tax authorities in Vietnam issued?

Decision 178/QD-TCT of 2019 concerning the Tax Authority Complaint Resolution Procedure issued at various levels by the General Director of the General Department of Taxation on February 25, 2019.

The purpose of this procedure is to standardize the content and steps in receiving and resolving complaints from taxpayers or tax officials at Tax Authorities at various levels, ensuring full compliance with legal regulations and uniform implementation throughout the sector. This aims to enhance professionalism and effectively fulfill the responsibilities of the Tax Authority in resolving complaints from taxpayers or tax officials in accordance with legal regulations and meeting the requirements of tax sector reform and modernization.

This procedure stipulates the sequence and procedures for receiving complaints; the sequence, and procedures for resolving complaints at Tax Authorities at various levels. It is applied uniformly throughout the entire tax sector.

When was the Decision 178/QD-TCT on complaint resolution procedure for tax authorities in Vietnam issued? (Image from the Internet)

How long will tax complaints be classified and proposed for resolution by the tax authority in Vietnam?

According to Section 1, Part 2 of the Procedure issued with Decision 178/QD-TCT 2019, it is regulated as follows:

- Upon receiving a complaint forwarded by the administrative department, within 1 business day, the Department Head assigned to handle the complaint must assign someone to handle it.

- Within 1 business day from being assigned to handle the complaint, the assigned person must update the complaint information into the KTNB application (date the complaint was received, incoming reference number, complainant's name, and summary of the complaint content).

- Within 3 business days from updating the complaint information into the KTNB application, the person assigned to handle the complaint must analyze, research, and draft a proposal to handle the complaint (template number 01/KN attached) and include a draft Guidance Note; or a Forwarding Note; or a Notice of Non-Acceptance for Complaint Resolution; or a Notice of Acceptance for Complaint Resolution, etc. (depending on each case below) and submit it to the Department Head assigned to resolve the complaint for approval (to be signed on the same working day, unless submitted at the end of the day), then presented to the head of the Tax Authority for signature.

What are the 8 cases for classification and proposal for handling complaints in Vietnam?

Based on Section 1, Part 2 of the Procedure issued with Decision 178/QD-TCT 2019, tax complaints are classified and proposed for handling according to specific cases as follows:

Case 1: Complaints with titles but essentially reflections, recommendations, or accusations:

In case the title is a complaint but the content neither impacts nor violates the legal rights and interests of the complainant. If the content is of a reflective, recommendation, or accusatory nature, it will not be processed as a complaint resolution. The complaint handler submits it to the Department Head for resolution following the sequence for suggestions, reflections, or the complaint resolution procedure.

Case 2: Complaints containing both complaint content and accusation content:

If a complaint contains both complaint and accusation content, the person assigned to handle the complaint must separate each content for review and resolution according to legal procedures. For complaint content, resolve according to this procedure.

Case 3: Complaints not under the jurisdiction of the Tax Authority receiving the complaint:

- If the complaint is not under the jurisdiction of any level of the Tax Authority, the receiving Tax Authority must draft a Guidance Note for the complainant (template number 02/KN attached), the guidance is provided only once and if the complainant includes original documents, they are returned with the Guidance Note.

- Complaints not under the jurisdiction of the receiving Tax Authority but under another Tax Authority's jurisdiction should draft a Forwarding Note (template number 03/KN attached) to send to the competent Tax Authority and inform the complainant for follow-up.

- Complaints forwarded by National Assembly deputies, People’s Council deputies, the Vietnam Fatherland Front Committee, its member organizations, media agencies, and other agencies that are not under the jurisdiction of the Tax Authority, should draft a Notice of Non-Acceptance for Complaint Resolution (template number 04A/KN attached) to inform the agency, organization, or individual who forwarded the complaint (with the received complaint attached).

Case 4: Complaints under the jurisdiction of the receiving Tax Authority:

- Complaints falling under any non-accepted cases as defined in Article 11 of the Law on Complaints No. 02/2011/QH13 dated November 11, 2011, should draft a notice of non-acceptance for complaint resolution (template number 04A/KN attached) for the complainant, or if the complaint falls under cases not meeting the requirements outlined in point b, Clause 2, Article 6 of Circular No. 07/2014/TT-TTCP dated October 31, 2014, of the Government Inspectorate, a notice of non-compliance for complaint resolution (template number 04B/KN attached) should be issued for the complainant to provide necessary procedures for complaint resolution.

- If complaints do not fall under non-accepted cases, a Notice of Acceptance for Complaint Resolution (template number 05/KN attached) should be issued for the complainant's awareness while proposing a resolution plan (investigation required; immediate resolution). For complaints by multiple complainants on the same issue with a designated representative, the complaint will be processed if it contains all signatures, names, addresses, and designates a representative, with acceptance notice served through the representative.

- Complaints forwarded by National Assembly deputies, People’s Council deputies, the Vietnam Fatherland Front Committee, its member organizations, and other agencies, if under jurisdiction and meet acceptance conditions for resolution, a Notice of Acceptance for Complaint Resolution (template 05/KN attached) should be sent to both the complainant and forwarding entities; if under jurisdiction but not meeting conditions, draft a Notice of Non-Acceptance for Complaint Resolution (template number 04A/KN attached) to inform the forwarding entities.

Case 5: Complaints under the jurisdiction of a lower Tax Authority but are overdue for resolution should prompt the higher Tax Authority head to issue a request to resolve the complaint to the lower Tax Authority and notify the complainant (template number 03A/KN attached) while overseeing and encouraging the resolution process and imposing measures for those neglectful or intentionally delaying resolution.

Case 6: Complaints with content pertaining to both the receiving Tax Authority's jurisdiction and external agencies should separate and categorize specific contents; retain the complaint for issues under their jurisdiction; guide the taxpayer to send issues outside of their remit to competent authorities while returning unrelated documents (if any) to the complainant (template number 02/KN attached).

Case 7: If a new complaint content arises during the complaint resolution period, resolve according to this procedure:

If the new complaint content is outside the jurisdiction of the receiving Tax Authority, handle as described in Case 3, Section I, Part II of this procedure.

If the new complaint content is within the jurisdiction of the receiving Tax Authority, handle as a new complaint as described in Case 4, Section I, Part II of this procedure.

Case 8: The person delegated to handle the complaint should utilize the KTNB application and sector applications. If the application does not provide sufficient documentation, proceed as follows:

+ Email the lower-level Tax Authority to supply a compressed file of the complete initial complaint resolution dossier.

+ Draft a request letter to the complainant to provide documents not available in the system and incomplete from the Tax Department.

+ The complainant has 3 working days from receiving the request letter to provide the documentation.