What is the document serving as the basis for requiring state compensation at the Tax Departments of major businesses in Vietnam?

What are regulations on state compensation responsibility of the Tax Departments of major businesses in Vietnam?

Based on the provisions of Clause 1, Article 6 of the Regulation on resolving state compensation at Tax agencies at all levels issued together with Decision 657/QD-TCT 2023, the Tax Departments of major businesses is the agency responsible for handling compensation within the scope of the State's compensation responsibility as stipulated in Clauses 1, 2, 3, 4, 5, and 6 of Article 2 of this Regulation, issued together with Decision 657/QD-TCT 2023, the Tax Departments of major businesses is responsible for compensating damages in the following cases:

- Issuing unlawful administrative penalty decisions;

- Enforcing unlawful measures to prevent and ensure the handling of administrative violations;

- Implementing coercive measures to enforce unlawful administrative penalty decisions;

- Unlawful imposition of taxes, fees, and levies; unlawful collection of taxes, fees, and levies; unlawful tax arrears, tax refunds; unlawful land levy collection;

- Failure to apply or improperly apply the provisions of the Law on Denunciations to protect whistleblowers when requested as prescribed in Clause 6, Article 17 of the 2017 Law on State Compensation Liability. Specifically:

Scope of the state's compensation responsibility in administrative management activities

The state is liable for compensating damages in the following cases:

...

6. Failure to apply or improperly apply the following measures of the Law on Denunciations to protect whistleblowers when requested:

a) Suspend, temporarily suspend, annul parts or the whole of disciplinary decisions or other decisions infringing on the legal rights and interests of the whistleblower; reinstate the position, job, income, and other legitimate benefits from employment for the whistleblower at their place of work;

b) Suspend, temporarily suspend, annul parts or the whole of administrative decisions, administrative acts infringing on the legal rights and interests of the whistleblower; reinstate the legal rights and interests of the whistleblower that were infringed at their place of residence;

c) Apply measures to prevent, handle acts of violation or threats to violate the life, health, property, honor, dignity, reputation of the whistleblower according to legal provisions;

- Performing prohibited acts under the Law on Access to Information regarding intentionally providing false information without correction and failing to re-provide the information;

What is the document serving as the basis to require state compensation at the Tax Departments of major businesses in Vietnam ? (Image from the Internet)

When are the Tax Departments of major businesses responsible for state compensation in Vietnam?

According to the provisions of Clause 1, Article 4 of the Regulation on resolving state compensation at Tax agencies at all levels issued together with Decision 657/QD-TCT 2023, the Tax Departments of major businesses is obliged to compensate when the following conditions are met:

- There is one of the grounds determining unlawful acts of tax officials performing public duties causing damage and a corresponding compensation request according to Clause 2, Article 7 of the 2017 Law on State Compensation Liability;

- There is actual damage to the victim encompassed within the responsibility of the Tax agency for compensation;

- There is a causal relationship between the actual damage and the act causing the damage.

What is the document serving as the basis for requiring state compensation at the Tax Departments of major businesses in Vietnam?

Based on the provisions of Clause 2, Article 4 of the Regulation on resolving state compensation at Tax agencies at all levels issued together with Decision 657/QD-TCT 2023, the document serving as the basis for requiring compensation is a legally effective document issued by a competent state agency or individual, conformable with the law, specifically identifying the unlawful acts of tax officials causing damage, including:

- Complaint resolution decisions according to the law on complaints that partially or fully accept the content of the complainant's complaint;

- Decisions to annul, revoke, amend, or supplement administrative decisions due to these decisions being issued unlawfully;

- Decisions to handle law violations by tax officials performing public duties being denounced based on conclusion content of denunciations according to the law on denunciations;

- Decisions to handle law violations by tax officials performing public duties based on inspection conclusions according to the law on inspections;

- Disciplinary decisions against tax officials performing public duties for unlawful acts;

- Judgments, decisions by a competent Court clearly identifying unlawful acts by tax officials performing public duties;

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