Vietnam: What is the schedule for receiving citizens of the General Department of Taxation? In what cases will the General Department of Taxation refuse to receive citizens?
What is the schedule of receiving citizens of the General Department of Taxation in Vietnam?
Pursuant to Section I, the rules for receiving citizens at the headquarter of the General Department of Taxation in Vietnam issued together with Decision 1607/QD-TCT in 2022 on the schedule of receiving citizens as follows:
GENERAL PROVISIONS
1. All citizens who come to the place of receiving citizens at the headquarter of the General Department of Taxation and civil servants in charge of receiving citizens shall comply with the provisions of law on complaints and denunciations. Units at the headquarter of the General Department of Taxation are responsible for receiving citizens making complaints and denunciations, petitions and reflections on issues related to the state management functions of the General Department of Taxation.
2. Regular time for receiving citizens
2.1. The headquarter of the General Department of Taxation receives citizens making complaints and denunciations, petitions and reflections on the administrative working days of each week. The specific time is:
- Morning: From 8:30 a.m. to 11:30 a.m.
- Afternoon: From 13:30 to 16:30.
2.2. Saturdays, Sundays and public holidays: off as prescribed.
3. The place of receiving citizens
The place of receiving citizens at the headquarter of the General Department of Taxation: Citizen Reception Room, No. 123 Lo Diem Street, Hai Ba Trung District, Hanoi City.
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Accordingly, the headquarter of the General Department of Taxation in Vietnam will receive citizens making complaints on administrative days of each week. The specific time is:
- Morning: From 8:30 a.m. to 11:30 a.m.
- Afternoon: From 13:30 to 16:30.
Note: Saturdays, Sundays, and public holidays will be off as prescribed.
What are the obligations of citizens making complaints in Vietnam?
Pursuant to Section II of the Rules for receiving citizens at the headquarter of the General Department of Taxation issued together with Decision 1607/QD-TCT in 2022, citizens who come to the General Department of Taxation to make complaints must comply with the following provisions:
(1) Clearly state the full name, address, present identification documents issued by competent State agencies, and power of attorney (if any) as prescribed.
Do not carry weapons, incendiary substances, slogans or banners, and bulky objects into the headquarter of the General Department of Taxation.
(2) Have a proper and respectful attitude towards the person receiving the citizen; do not disturb security and order, misrepresent, slander, or insult the reputation and honor of the person receiving citizens, obstructing the person receiving citizens from performing her/his duties.
(3) Citizens shall be received in the order; truthfully present the facts, clearly state requests, provide information and documents related to the contents of complaints, denunciations, petitions, and reflections; take responsibility before law for the contents of their complaints and denunciations.
(4) Strictly abide by the rules of receiving citizens and instructions of the person receiving citizens.
(5) In case many citizens make the same complaint, denunciation, petition, and reflection on the same content (from 05 or more citizens), a representative must be appointed to present the complaint, denunciation, petition, or reflection. The representative must be the complainant, denouncer, petitioner, or reflector. The appointment of a representative must be expressed in writing signed or indicated by all complainants, denouncers, petitioners, or reflectors.
(6) Do not arbitrarily film, photograph, or record without the consent of the person receiving citizens.
(7) Maintain hygiene and order, not to arbitrarily move or damage the property of the Citizen Reception Room.
(8) At the end of the reception time, all citizens must leave the headquarter of the General Department of Taxation and not stay in any way.
In what cases will the General Department of Taxation in Vietnam refuse to receive citizens?
In Section IV of the Rules on receiving citizens at the headquarter of the General Department of Taxation issued together with Decision 1607/QD-TCT in 2022, the cases of refusal to receive citizens include:
Civil servants in charge of receiving citizens at the headquarter of the General Department of Taxation may refuse to receive citizens coming to the place of receiving citizens, must explain to citizens the reasons for refusal to receive citizens, report to the leaders of the Internal Inspection Department, settle complaints and denunciations, and conduct anti-corruption in the following cases:
(1) A citizen who is in a state of inability to control his/her behavior due to substance use, who suffers from a mental illness or another illness that results in the loss or limitation of his/her ability to control his/her behavior.
(2) A citizen who makes complaints or denunciations against cases that have properly settled policies and laws, have been examined, reviewed, and notified in writing by competent state agencies, and have been received, explained, and instructed but still deliberately make complaints or denunciations prolonged.
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