What are the conditions for the tax authority to resolve a state compensation claim in Vietnam?

What are the conditions for the tax authority to resolve a state compensation claim in Vietnam?

The principles for resolving state compensation are stipulated in Article 3 of the Regulation on Resolving State Compensation at Tax Authorities at all levels, issued with Decision 657/QD-TCT of 2023 as follows:

Principles for Resolving State Compensation

1. The resolution of compensation claims is carried out according to the provisions of the law on state compensation liability. The Tax Authority resolves compensation claims after there is a document forming the basis for the compensation claim;

2. The resolution of compensation claims is performed promptly, openly, equally, in good faith, honestly, and legally; it is conducted on the basis of negotiation between the compensation resolving agency and the compensation claimer according to the provisions of the Law on State Compensation Liability;

3. A compensation claimer who has asked one of the compensation resolving agencies stipulated in Clause 7, Article 3 of the Law on State Compensation Liability to resolve their claim, and that agency has accepted to resolve it, cannot claim another competent authority to resolve their compensation claim, except as specified in point b, Clause 1 and Clause 2, Article 52 of the Law on State Compensation Liability;

4. Adherence to the procedure for resolving compensation claims;

5. In cases where the injured party has partial fault causing the damage, the Tax Authority only compensates for the damage after deducting the damage corresponding to the fault of the injured party.

Thus, according to the above regulations, the Tax Authority resolves compensation claims only after there is a document forming the basis for the compensation claim.

What documents are the basis for a state compensation claim at the tax authority in Vietnam?

Based on the provisions in Clause 2, Article 4 of the Regulation on Resolving State Compensation at Tax Authorities at all levels, issued with Decision 657/QD-TCT of 2023, documents forming the basis for the compensation claim are legally effective documents issued by state agencies or competent persons according to the law, clearly identifying the unlawful acts of tax officials causing damage, including:

- The decision to resolve a complaint according to the law on complaints, accepting part or all of the complaint content;

- Decisions to annul, revoke, amend, or supplement administrative decisions as such decisions were issued illegally;

- Decisions on handling violations of the law by tax officials while performing official duties, based on conclusions of denunciation contents according to the law on denunciation;

- Decisions on handling violations of the law by tax officials while performing duties, based on inspection conclusions according to the law on inspection;

- Disciplinary decisions against tax officials performing duties due to illegal acts;

- Judgments or decisions of competent courts clearly determining the unlawful acts of tax officials performing duties;

- Other documents as prescribed by law meeting the conditions stipulated in Clause 5, Article 3 of the Law on State Compensation Liability 2017.

What are the conditions for the tax authority to resolve a state compensation claim in Vietnam? (Image from the Internet)

What is the time limit for a state compensation claim at the tax authority in Vietnam?

According to the provisions of Article 5 of the Regulation on Resolving State Compensation at Tax Authorities at all levels, issued with Decision 657/QD-TCT of 2023, the statute of limitations for a compensation claim is as follows:

Time limit for Compensation claims

1. The statute of limitations for a compensation claim is 03 years from the date the person entitled to claim compensation, as specified in Clauses 1, 2, and 3, Article 5 of the Law on State Compensation Liability, receives the document forming the basis for the compensation claim, except as stipulated in Clause 2, Article 52 of the Law on State Compensation Liability and cases of honor restoration claims;

2. Time not counted in the statute of limitations for a compensation claim

a) The period with force majeure events or objective obstacles as stipulated by the Civil Code that prevent the person entitled to claim compensation, as specified in Clauses 1, 2, and 3, Article 5 of the Law on State Compensation Liability, from exercising the right to claim compensation;

b) The period when the injured person is a minor, a person without capacity for civil acts, or is restricted in civil acts or has difficulty in cognition, controlling behavior without a legal representative, or whose representative has died or cannot continue being the representative until a new representative is available.

3. The claimer for compensation is obliged to prove the period not counted in the statute of limitations as stipulated in Clause 2 of this Article.

Thus, the statute of limitations for a state compensation claim at the Tax Authority is 03 years from the date the person entitled to claim compensation receives the document forming the basis for the compensation claim, except in cases:

- Cases stipulated in Clause 2, Article 52 of the Law on State Compensation Liability 2017;

- Cases of honor restoration claims.