How much interest can a taxpayer request from the tax administration authority if refunded tax amounts upon complaints or lawsuits in Vietnam?

How much interest can a taxpayer request from the tax administration authority if refunded tax amounts upon complaints or lawsuits in Vietnam?

Based on Article 61 of the Law on Tax Management 2019, the regulations are as follows:

Tax payment during complaint or lawsuit resolution

1. During the resolution of complaints or lawsuits of taxpayers regarding the tax amount, late payment interest, or fines determined or imposed by the tax administration authority, taxpayers must still pay the full amount of the tax, late payment interest, or fines, except in cases where a competent state authority decides to temporarily suspend the tax determination or imposition decisions of the tax administration authority.

2. If the tax amount, late payment interest, or fines paid exceed the amount determined according to the complaint resolution decision of a competent authority or the Court's judgment or decision, the taxpayer shall be refunded the overpaid amounts of tax, late payment interest, or fines.

The taxpayer is entitled to request the tax administration authority to pay interest at a rate of 0.03% per day on the overpaid amounts of tax, late payment interest, or fines. The source for interest payments shall be from the central budget according to the regulations of the law on the state budget.

3. The procedures for handling cases where the tax amount, late payment interest, or fines paid exceed the amounts determined according to the complaint resolution decision of a competent authority or the Court's judgment or decision shall be implemented according to Clause 5, Article 60 of this Law.

The taxpayer can request the tax administration authority to pay interest at a rate of 0.03% per day if refunded tax amounts upon complaints or lawsuits and there is a complaint resolution decision from a competent authority or the Court's judgment or decision.

How much interest can a taxpayer request from the tax administration authority if refunded tax amounts upon complaints or lawsuits in Vietnam? (Image from the Internet)

Which entities are taxpayers in Vietnam?

Based on Article 2 of the Law on Tax Management 2019, taxpayers include:

(1) Organizations, households, business households, individuals paying tax as per the tax laws;

(2) Organizations, households, business households, individuals paying other revenues belonging to the state budget;

(3) Tax withholding organizations and individuals.

Which authority has the responsible for resolving complaints related to tax law enforcement in Vietnam?

Based on Article 18 of the Law on Tax Management 2019, the regulations are as follows:

Duties of the tax administration authority

1. Organize the administration of tax collection and other revenues belonging to the state budget as per the tax laws and other related legal provisions.

2. Propagate, disseminate, and guide tax laws; publicize tax procedures at headquarters, on the tax administration authority’s website, and through mass media.

3. Explain and provide information related to the determination of tax obligations for taxpayers; the tax authority is responsible for publicly disclosing the tax amounts payable by business households and individuals doing business in communes, wards, commune-level towns.

4. Keep taxpayers' information confidential, except for information provided to competent authorities or published as per legal provisions.

5. Implement tax exemptions; tax reductions; debt write-offs for tax, late payment interest, and fines; exemptions from late payment interest and fines; non-charging of late payment interest; tax payment extensions; installment payments for tax debt; tax debt suspension without collection; handling overpaid amounts of tax, late payment interest, and fines; refunding taxes as per this Law and other related legal provisions.

6. Confirm the fulfillment of tax obligations by taxpayers upon request as per legal provisions.

7. Resolve complaints, denouncements related to tax law enforcement as per authority.

8. Deliver minutes, conclusions, and handling decisions about tax after tax inspections, tax audits to taxpayers and provide explanations upon request.

9. Compensate damages to taxpayers as per legal provisions on state liability.

10. Assess to determine the tax amount payable by taxpayers upon requests from competent state authorities.

11. Develop and organize an electronic information system and apply information technology to execute electronic transactions in the field of tax.

The tax administration authority is responsible for resolving complaints related to tax law enforcement as per authority.

The tax administration authority includes:

- Tax departments including General Department of Taxation, Tax Department, Tax Branch, Regional Tax Branch;

- Customs departments including General Department of Customs, Customs Department, Post-Clearance Audit Department, Customs Branch.