What are procedures for immediate resolution of tax complaints in Vietnam?

What are procedures for immediate resolution of tax complaints in Vietnam?

Based on Point 2, Section 2, Part 2 of the procedure issued with Decision 178/QD-BTC 2019, the process for immediate resolution of tax complaints is as follows:

The immediate resolution case is identified by researching, analyzing, and reviewing the complaint dossier and relevant legal documents. If there is sufficient legal basis to ascertain the correctness or incorrectness of the complaint, the assigned handler executes the following steps:

Step 1: Engage with the complainant.

Step 2: Draft a report on the findings of the complaint's content and draft a resolution decision.

Step 3: Solicit input, consultation, and evaluation from specialized agencies (if necessary).

Step 4: Evaluate the documentation.

Step 5: Organize a dialogue.

Step 6: Issue a resolution decision on the complaint.

Step 7: Send the complaint resolution decision.

Step 8: Publicize the complaint resolution result.

Step 9: Implement the complaint resolution decision.

Step 10: Enter data into the software and archive the complaint resolution dossier.

The sequence, procedures, content, and timing for these steps are similar to those applicable to cases where a factual verification is needed for complaint resolution.

What are procedures for immediate resolution of tax complaints in Vietnam? (Image from the Internet)

What are responsibilities and authority in resolving tax complaints of tax authorities in Vietnam?

According to Article 149 of the Law on Tax Administration 2019, the responsibilities and authority of tax authorities in resolving tax complaints are stipulated as follows:

- The tax management agency receiving a tax law implementation complaint is entitled to request the complainant to provide relevant documents and materials; should the complainant refuse to provide documentation, the agency may decline to consider and resolve the complaint.

- The tax management agency must refund incorrect tax payments, late payment, and penalty fees to the taxpayer or third party within 15 days from the date of receiving the handling decision from the competent authority.

- For complex complaint cases, the head of the tax management agency resolving the complaint is required to consult relevant agencies and organizations, including for first-instance complaints. During consultation, the head of the tax management agency must issue a decision to establish a Consultation Council.

The Consultation Council operates on majority voting principles. The voting result serves as a reference for the head of the tax management agency when deciding on the complaint resolution. The head of the tax management agency makes the decision and is accountable for the complaint resolution decision.

What are cases of tax enforcement in Vietnam?

According to Article 124 of the Law on Tax Administration 2019, tax enforcement is applied in the following cases:

- The taxpayer has overdue tax debts exceeding 90 days from the statutory payment deadline.

- The taxpayer owes tax debts upon the expiry of the tax payment extension.

- The taxpayer with tax debts exhibits behavior of asset dissipation or absconding.

- The taxpayer fails to comply with the administrative penalty decision on tax management within the timeframe specified in the administrative penalty decision on tax management, unless deferment or suspension of the penalty decision is granted.

- Coercive tax measures are not applied to taxpayers whose tax debts have been deferred by the tax management agency within the deferment period; no late payment interest is calculated as per this Law; installment tax debt payment within, but not exceeding 12 months from the start of the tax enforcement phase.

- Installment payment of tax debts considered by the head of the managing body of the taxpayer, based on the taxpayer's proposal, requires a credit institution's guarantee. The Minister of Finance shall regulate the number of installments and procedures for installment tax debt payments.

- Coercive measures are not applied to taxpayers with outstanding customs fees and transit goods/methods charges.

- An individual as the legal representative of the taxpayer must fulfill the enterprise's tax obligations being coercively enforced before exiting the country and may be temporarily barred from departing in accordance with exit and entry laws.