Where to download the tax complaint form in Vietnam? What are the rights and responsibilities of the tax authority in resolving tax complaints in Vietnam?

Where to download the tax complaint form in Vietnam?

According to Article 147 of the Law on Tax Administration 2019:

Complaints and Denunciations

1. Taxpayers, organizations, and individuals have the right to file a complaint with the competent authority regarding the administrative decisions or administrative acts of tax administration agencies, tax officials when there are grounds to believe that such decisions or acts are unlawful and infringe upon their legitimate rights and interests.

2. Individuals have the right to denounce violations of tax laws by taxpayers, tax officials, or other organizations and individuals.

3. The authority, order, and procedures for resolving complaints and denunciations are implemented in accordance with the law on complaints and denunciations.

Thus, a tax complaint is when taxpayers, organizations, or individuals file a complaint with the competent authority against administrative decisions or acts by tax administration agencies, tax officials when there are grounds to believe that such decisions or acts are unlawful and infringe upon their legitimate rights and interests.

The authority, order, and procedures for resolving tax complaints are implemented according to the law on complaints and denunciations.

Currently, there is no tax document specifying a tax complaint form. However, taxpayers can refer to the tax complaint form below:

Download the tax complaint form: DOWNLOAD

Where to download the tax complaint form in Vietnam? What are the rights and responsibilities of the tax authority in resolving tax complaints in Vietnam? (Image from the Internet)

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

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

- The tax authority receiving complaints regarding the implementation of tax laws has the right to request the complainant to provide related documents and files for the complaint; if the complainant refuses to provide documents and files, they have the right to refuse to consider and resolve the complaint.

- The tax authority must refund the incorrect tax amount, late payment interest, fines to taxpayers, third parties within 15 days from the date of receiving the handling decision from the competent authority.

- In cases of complex complaints, the head of the tax authority responsible for resolving the complaint consults relevant agencies and organizations, including for the initial complaint.

When conducting consultations, the head of the tax authority must issue a decision to establish a Consultation Council. The Consultation Council operates based on majority voting. The voting result serves as a reference for the head of the tax authority when making a decision on handling the complaint.

The head of the tax authority is the decision-maker and is responsible for the decision on handling the complaint.

When is a taxpayer not required to pay penalties during the resolution of a tax complaint in Vietnam?

According to Article 61 of the Law on Tax Administration 2019:

Paying Taxes During Complaint and Litigation Process

1. During the period of resolving a taxpayer's complaint or litigation regarding tax amounts, late payment interest, penalties calculated or determined by the tax authority, the taxpayer must still pay the full tax amounts, late payment interest, penalties, except when a competent state authority decides to temporarily suspend the implementation of the tax calculation decision by the tax authority.

2. If the paid tax amount, late payment interest, penalty exceeds the amount determined in the complaint resolution decision by the competent authority or the court’s judgment, the taxpayer is entitled to a refund of the excess paid amounts.

Taxpayers have the right to request the tax authority to pay interest at 0.03%/day on the excess paid tax amount, late payment interest, penalty. The interest payment comes from the central budget according to the law on state budget.

3. The procedure for handling cases where the paid tax amount, late payment interest, penalty exceeds the amount determined according to the complaint resolution decision from the competent authority or the court’s judgment is implemented as specified in Clause 5, Article 60 of this Law.

Thus, during the period of resolving a taxpayer's tax complaint regarding penalties calculated or determined by the tax authority, the taxpayer must still pay the full penalty amount.

However, if a competent state authority decides to temporarily suspend the implementation of the decision to calculate the tax or determine the tax by the tax authority, the taxpayer is not required to pay penalties during that time.