What authorities shall handle state compensation in Vietnam?

Which tax authority shall handle state compensation in Vietnam?

Based on the provisions of Article 6 of the Regulation on addressing state compensation at tax authorities at all levels, issued together with Decision 657/QD-TCT in 2023, the tax authorities responsible for resolving state compensation include:

The tax authorities addressing compensation are the General Department of Taxation, Large Business Tax Department, Tax Departments, and Tax Sub-Departments directly managing officials whose official duties cause damage at the General Department of Taxation, Large Business Tax Department, Tax Departments, and Tax Sub-Departments. Specifically:

(1) The General Department of Taxation, Large Business Tax Department, Tax Departments, and Tax Sub-Departments are responsible for compensation concerning the State's compensation liability as prescribed in clauses 1, 2, 3, 4, 5, and 6 of Article 2 of this Regulation issued together with Decision 657/QD-TCT in 2023.

(2) The General Department of Taxation, Tax Departments are responsible for compensation for damages related to unlawful decisions on disciplinary dismissal against tax officials as specified in clause 7, Article 2 of this Regulation issued together with Decision 657/QD-TCT in 2023.

Which tax authority shall handle state compensation in Vietnam? (Image from Internet)

What are responsibilities in state compensation of tax authorities in Vietnam?

Tax authorities are responsible for state compensation within the scope provided in Article 2 of the Regulation on addressing state compensation at tax authorities at all levels issued together with Decision 657/QD-TCT in 2023. Specifically:

- Issuing unlawful administrative penalty decisions;

- Applying unlawful preventive measures and ensuring the handling of administrative violations;

- Applying unlawful enforcement measures for administrative penalty decisions;

- Applying taxes, fees, charges unlawfully; collection of taxes, fees, charges unlawfully; tax assessment, tax refund unlawfully; collection of land levy unlawfully;

- Failing to apply or incorrectly applying the Law on Denunciations to protect whistleblowers when requested as specified in clause 6, Article 17 of the Law on State Compensation Liability 2017. Specifically:

Scope of State Compensation Liability in Administrative Management Activities

The State is responsible for compensating for damage in the following cases:

...

6. Failing to apply or incorrectly applying the measures prescribed by the Law on Denunciations to protect whistleblowers when requested:

a) Suspending, temporarily suspending, rescinding part or all of the disciplinary action or other decisions infringing upon the rights and legitimate interests of the whistleblower; restoring the work position, job position, income, and other legitimate benefits from work for the whistleblower at the place of work;

b) Suspending, temporarily suspending, rescinding part or all of the administrative decisions, administrative acts infringing upon the rights, legitimate interests of the whistleblower; restoring the rights, legitimate interests of the whistleblower that have been infringed upon at the place of residence;

c) Applying preventive measures and handling acts infringing or threatening to infringe upon the life, health, property, honor, dignity, reputation of the whistleblower as prescribed by law;

- Committing prohibited acts as prescribed by the Law on Access to Information regarding intentionally providing false information without rectifying and not re-providing the information;

- Issuing wrongful decisions on disciplinary dismissal of tax officials under the authority of the head of the Tax Authority.

What are principles for resolving state compensation at tax authorities in Vietnam?

Resolving state compensation at tax authorities must adhere to the principles prescribed in Article 6 of the Regulation on addressing state compensation at tax authorities at all levels issued together with Decision 657/QD-TCT in 2023. Specifically:

- Resolving compensation requests is carried out according to the law on state compensation responsibility. Tax authorities handle compensation requests after there is a document serving as a basis for the compensation request;

- The resolution of compensation requests is conducted promptly, publicly, equally, amicably, honestly, and legally; and carried out based on negotiation between the compensation-resolving authority and the claimant according to the provisions of the Law on State Compensation Liability 2017.

- If a claimant has requested one of the compensation-resolving authorities specified in clause 7, Article 3 of the Law on State Compensation Liability 2017 to resolve the compensation request and has been accepted, they may not request another authority to resolve the compensation request, except as provided at point b, clause 1 and clause 2, Article 52 of the Law on State Compensation Liability 2017.

- Compliance with the procedure for handling compensation requests.

- If the harmed party is partially at fault for the damage, the Tax Authority will only compensate for the damage after deducting the part corresponding to the claimant's fault.