Vietnam: Where is the negotiation on state compensation at tax authorities conducted? Is it required to make minutes of negotiating state compensation?
Where is the negotiation on state compensation at tax authorities in Vietnam conducted?
Pursuant to Decision 657/QD-TCT in 2023 on the Regulation on the settlement of compensation claims at tax authorities at all levels issued by the General Director of the General Department of Taxation in Vietnam as follows:
According to Article 13 of the Regulation promulgated together with Decision 657/QD-TCT in 2023, within 02 working days from the date of completion of the damage verification report, the tax authority settling the compensation claim must negotiate the compensation.
Accordingly, the place for negotiating state compensation at tax authorities in Vietnam is specified in Clause 3 Article 13 of Decision 657/QD-TCT in 2023 as follows:
Negotiation of state compensation
...
3. The negotiation shall be carried out at one of the following locations:
a) The head office of the tax authority shall settle the compensation claim in case the claimant agrees;
b/ The head office of the commune-level People's Committee where the claimant resides for the individual or the head office of the commune-level People's Committee where the organization's head office are located.
c) Other locations agreed upon by the parties.
Thus, the negotiation of state compensation at tax authorities in Vietnam is carried out at the following locations:
- The head office of the tax authority settling compensation cliam;
- The People's Committee of the commune where the individual resides/where the organization is located;
- Other locations as agreed.
Is it required to make minutes of negotiating state compensation in Vietnam?
Pursuant to the provisions of Clause 4, Article 13 of the Regulation promulgated together with Decision 657/QD-TCT in 2023 as follows:
Negotiations on compensation
...
4. The negotiation must be made in minutes. In case the parties conduct negotiations many times, after each negotiation, a minute must be made.
Immediately after the conclusion of the negotiation, the compensation claim settler must make a minute of the negotiation results according to the form No. 08/BTNN issued together with Circular No. 04/2018/TT-BTP. The minutes of negotiation results must clearly state the main contents as prescribed in Clause 5, Article 46 of the Law on State Compensation Liability, clearly defining whether the negotiation is successful or unsuccessful. The minutes must be signed or indicated by the claimant, the signatures of representatives of agencies and participants in the negotiation specified in Clause 3, Article 46 of the Law on State Compensation Liability and assigned to each person 01 copy at the negotiation meeting.
In case the claimant does not participate in the negotiation or does not sign or point to the minutes of negotiation results, the tax authority settling the compensation claim shall make a minute and clearly state the reason.
Accordingly, the negotiation of state compensation at tax authorities in Vietnam must be made in minutes for each negotiation. (Download sample of minutes of negotiation results Here)
In particular, the main contents of the negotiation minutes include:
- Types of damages to be compensated;
- The amount of compensation;
- Restoring other legitimate rights and interests (if any);
- Method of payment of compensation;
- Other issues related to the settlement of claims.
Who are the participants in negotiating state compensation in Vietnam?
Pursuant to the provisions of Clause 2, Article 13 of the Regulation promulgated together with Decision 657/QD-TCT in 2023, there are the following provisions:
Negotiations on compensation
...
2. Principles of negotiation, participants in negotiation, negotiation contents and negotiation steps shall comply with the provisions of Clauses 2, 3, 5 and 6, Article 46 of the Law on State Compensation Liability and Article 21 of Decree No. 68/2018/ND-CP.
Accordingly, participants in negotiating state compensation shall comply with the provisions of Clause 3, Article 46 of the Law on State Compensation Liability 2017.
Referring to Clause 3, Article 46 of the Law on State Compensation Liability 2017 as follows:
Negotiations on compensation
...
3. Participants in negotiations:
a) Representative of the leadership of the authority settling the compensation claim who presides over the negotiation;
b) Compensation claim settler;
c) Claimant; his/her protector of rights and legitimate interests prescribed in Clauses 1, 2, and 3 Article 5 of this Law;
d) Representative of compensation-managing authority
dd) Representative of procuracy that has jurisdiction in case of compensation claim in criminal procedures;
e) In necessary cases, the compensation body may invite representative of finance authority at the same administrative level, other entities, and call for the law enforcer causing damage.
Thus, according to the above provisions, the participants in negotiating the compensation include:
- Claimant; his/her protector of rights and legitimate interests (if any) of the claimant;
- Compensation claim settler;
- Representative of the leadership of the authority settling the compensation claim;
- Representative of compensation-managing authority;
- Representative of procuracy that has jurisdiction in case of compensation claim in criminal procedures;
- In necessary cases, the compensation body may invite representatives of finance authority at the same administrative level, and other entities, and call for the law enforcer causing damage.
LawNet