Vietnam: Responsibility of the head of the unit in the tax industry if there are errors in the denunciation content of individuals?
- The General Department of Taxation requires the strict implementation of regulations on citizen reception, receipt, and settlement of complaints and denunciations in Vietnam?
- How do the inspection and review settle complaints and denunciations in Vietnam?
- What is the responsibility of the head of the unit in the tax industry of Vietnam if the content of the personal denunciation is correct?
The General Department of Taxation requires the strict implementation of regulations on citizen reception, receipt, and settlement of complaints and denunciations in Vietnam?
According to Official Dispatch 2179/TCT-KTNB in 2022, stipulating strictly implementing the provisions of the Law on Citizen Reception, the Law on Complaints, the Law on Denunciations, and other documents on citizen reception, receipt, and settlement of complaints and denunciations. Specifically:
+ The complaint settlement must be made by decision. The complaint settlement decision must be based on correct grounds and contents according to the prescribed form. In case the first-time complaint settlement decision is not recognized or partially recognized, there must be a result of dialogue with the complainant. In case of a second-time complaint settlement, a dialogue must be conducted between the complaint settler, the complained subject, the complainant, and the person with related interests.
+ In case the first-time complaint settlement result is the recognition of part of the complaint, the decision on the first-time complaint settlement must specifically calculate the tax payable by the complainant after the complaint is settled. . To avoid the situation that after the first complaint settlement, the inspection department was assigned to advise the tax authority's leaders to issue a sanctioning decision to replace the original sanctioning decision, which was not in accordance with regulations.
+ The process of handling complaints should carefully study the relevant legal documents and policies and the reality arising at the enterprise to settle in accordance with the provisions of the Law. For records related to transfer prices, it is necessary to focus on researching and building a suitable database right from the first settlement, to avoid the situation that the second complaint settlement has to be rebuilt.
+ Request Tax Departments to application forms and settle in accordance with the provisions of Decree No. 124/2020/ND-CP dated October 19, 2020 of the Government detailing a number of articles and measures. enforce the Law on Complaints; Decree No. 31/2019/ND-CP dated April 10, 2019 detailing a number of articles and measures to organize the implementation of the Law on Denunciations; Circular No. 05/2021/TT-BTC dated October 1, 2021 of the Government Inspectorate providing for the process of handling complaints, denunciations and petitions for reflection.
Vietnam: Responsibility of the head of the unit in the tax industry if there are errors in the denunciation content of individuals?
How do the inspection and review settle complaints and denunciations in Vietnam?
According to Official Dispatch 2179/TCT-KTNB in 2022, it is stipulated:
- The Tax Departments take the initiative in inspecting, reviewing, and reviewing administrative decisions, if they are illegal, they must promptly correct them according to the guidance in Article 5 of the 2011 Law on Denunciations for the complainant to understand and withdraw the application, avoiding arising complaints.
- Improve the quality of the inspection and examination of the observance of the Tax Law at the taxpayer's headquarters. Before the Inspection and Inspection Team signs the Minutes with the Taxpayer, it is necessary to strengthen dialogue, explain and guide taxpayers to understand the legal grounds related to the handling of tax violations in order to minimize the risk of tax violations. the arising of complaints and denunciations after inspection and examination.
- Requesting the head of the tax agency to regularly supervise and direct the complaint settlement department to ensure compliance with the provisions of law.
- Improve the quality of complaint settlement from the first time in order to limit the second complaint, especially when the second complaint settlement result is different from the first complaint settlement result.
- In order not to allow wrongful handling, the competent authority shall declare a cancellation of part or the whole of the decision on complaint settlement.
- Proposing the Tax Departments of provinces and cities to focus on directing the settlement of complaints and denunciations within the prescribed time limit, avoiding backlog, delay, and prolonging the application processing time.
- Implement the data entry into the internal audit application software fully and in accordance with regulations. Strengthening urging and monitoring the data entry of the Tax Sub-Departments, ensuring that 100% of records are entered in a timely manner to the application to facilitate the synthesis and reporting of results of complaint and denunciation settlement. of the whole industry, the reported data must be consistent between the report submitted to the General Department and the data on the application at the tax office.
What is the responsibility of the head of the unit in the tax industry of Vietnam if the content of the personal denunciation is correct?
According to Official Dispatch 2179/TCT-KTNB in 2022, it is stipulated:
- Thoroughly understand to all civil servants and employees Decision No. 2181/QD-TCT dated December 27, 2012 of the General Director of Taxation, stipulating standards of office culture and ethics of civil servants and public employees of tax industry; Decision No. 67/QD-TCT dated January 11, 2013 of the General Director of Taxation, stipulating the standards to be "built" and things to be "against" for tax officials and employees. In case the denunciation content is true, it is necessary to strictly handle the person who made the mistake and handle the responsibility of the head of the unit.
- Publicize the results of complaint settlement, publicize the steps in the complaint settlement process according to the provisions of law and the instructions in the Process of publicizing the complaint settlement process on the Portal. tax sector to implement the administrative reform plan of the whole sector.
- Arrange and arrange civil servants with professional qualifications and good capacity to do the work of receiving citizens, settling complaints and denunciations, and ensuring the settlement in accordance with the provisions of law. Periodically review, consider and review responsibilities according to Official Dispatch No. 4536/TCT-KTNB dated September 30, 2016 of the General Department of Taxation of Vietnam. Take measures to direct the remedial and timely correction of errors, shortcomings, and limitations in the settlement of complaints and denunciations in the locality.
Thus, the General Department of Taxation requires to thoroughly understand all civil servants and employees the standards of office culture and ethics of public servants, and tax officials, the standards that need to be "Build" and the things that need to be "Against" for tax officials and employees, in case the denunciation is true, it is necessary to strictly handle the individual who has made the mistake and handle the responsibility of the head of the unit.
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