What are the responsibilities and authorities of the tax administration agency in Vietnam in resolving tax complaints?

What are the responsibilities and authorities of the tax administration agency in Vietnam in resolving tax complaints?

According to Article 149 of the Law on Tax Administration 2019, the responsibilities and powers of the tax administration agency in resolving tax complaints are as follows:

- The tax administration agency that receives a complaint about the implementation of tax laws has the right to request the complainant to provide records and documents related to the complaint; if the complainant refuses to provide records and documents, the agency has the right to refuse to consider and resolve the complaint.

- The tax administration agency must refund the overpaid tax amount, late payment interest, and fines to the taxpayer or third party within 15 days from the receipt of the handling decision from the competent authority.

- For complicated complaint cases, the head of the tax administration agency responsible for resolving the complaint seeks consultation from related agencies and organizations, including for initial complaints. When consulting, the head of the tax administration agency must issue a decision to establish a Consultative Council.

The Consultative Council operates on the principle of majority voting. The voting results serve as the basis for the head of the tax administration agency to refer to when making a decision on handling the complaint. The head of the tax administration agency is the decision-maker and is responsible for the decision on handling the complaint.

What are the responsibilities and authorities of the tax administration agency in Vietnam in resolving tax complaints?​ (Image from the Internet)

What are cases subject to enforcement of administrative decisions on tax management in Vietnam?

According to Article 124 of the Law on Tax Administration 2019, cases subject to enforcement of administrative decisions on tax management include:

- The taxpayer has overdue tax debt for more than 90 days from the due date.

- The taxpayer has overdue tax debt after the tax payment extension period expires.

- The taxpayer with overdue tax debt exhibits behaviors of asset dispersal or absconding.

- The taxpayer fails to comply with the administrative penalty decision on tax management within the time limit specified in the administrative penalty decision on tax management, unless the execution of the penalty is postponed or suspended.

- Enforcement measures are not applied to taxpayers whose overdue tax is marked as not collectable within the marking period; late payment interest is not calculated as per this Law; taxpayers are allowed to pay overdue tax gradually within no more than 12 months from the start of the enforcement period.

- Gradual tax payment is considered by the head of the tax administration agency directly managing the taxpayer based on the taxpayer's request and must be guaranteed by a credit institution. The Minister of Finance stipulates the number of installments and the dossier and procedures for gradual tax payment.

- Enforcement measures are not applied to taxpayers with overdue customs fees and transit goods fees.

- Individuals who are legal representatives of taxpayers must fulfill the taxpayer's tax obligations before leaving the country and may be temporarily prohibited from leaving the country as per the law on exit and entry.

Who has the authority to enforce administrative decisions on tax management in Vietnam?

According to Article 126 of the Law on Tax Administration 2019, the authority to enforce administrative decisions on tax management includes:

- The head of the tax administration agency, the Director of the Anti-Smuggling Investigation Department under the General Department of Customs, and the Director of the Post-Clearance Audit Department have the authority to issue decisions on applying enforcement measures for administrative decisions on tax management as follows:

+ Deducting money from the account of the entity subject to enforcement at the State Treasury, commercial banks, and other credit institutions; freezing the account;

+ Withholding a portion of salary or income;

+ Suspending customs procedures for export and import goods;

+ Suspending the use of invoices;

+ Seizing assets and selling seized assets by auction according to the law;

+ Collecting money and other assets of the entity subject to enforcement under the custody of agencies, organizations, or individuals.

- Revoking business registration certificates, business licenses, cooperative registration certificates, investment registration certificates, establishment and operation licenses, practicing licenses for the cases of revoking business registration certificates, business licenses, cooperative registration certificates, investment registration certificates, establishment and operation licenses, and practicing licenses.