What are the contents of the decision on state compensation settlement at the tax authority in Vietnam? What are the cases of cancellation of the decision on state compensation settlement?
What are the contents of the decision on state compensation settlement at the tax authority in Vietnam?
Under the provisions of Clause 2, Article 14 of the Regulations issued together with Decision 657/QD-TCT in 2023:
Decision on compensation settlement
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2. The decision on compensation settlement is effective after 15 days from the date it is given to the claimant. The decision on compensation settlement includes the following main contents:
a) Full name, and address of the claimant;
b) The basis for determining the State's compensation liability;
c) Contents stipulated in Clause 5, Article 46 of the Law on State Compensation Liability;
d) Advance payment amount according to the provisions of Article 19 of this Regulation (if any).
Referring to the provisions of Clause 5, Article 46 of the Law on State Compensation Liability 2017 as follows:
Negotiating the compensation
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5. The contents of the compensation negotiation include:
a) Types of damages to be compensated;
b) Compensation amount;
c) Restoration of other legitimate rights and interests (if any);
d) Methods of compensation payment;
dd) Other contents related to settling the compensation claim.
Thus, according to the above provisions, the contents of the decision on state compensation settlement include:
- Full name, and address of the claimant;
- Basis for determining the compensation liability;
- Main content of the negotiation minutes, including:
+ Types of damages to be compensated;
+ Compensation amount;
+ Restoration of other legitimate rights and interests (if any);
+ Methods of compensation payment;
+ Other contents related to settling the compensation claim.
- Methods of compensation payment;
- Other contents related to settling the compensation claim.
What are the contents of the decision on state compensation settlement at the tax authority in Vietnam? What are the cases of cancellation of the decision on state compensation settlement?
What is the effective date of the decision on state compensation settlement at the tax authority in Vietnam?
The decision on compensation settlement is stipulated in Article 14 of the Regulations issued together with Decision 657/QD-TCT in 2023 as follows:
Decision on compensation settlement
1. Immediately after having the minutes of successful negotiation results, the Head of the Tax authority settling the compensation issues a decision on compensation settlement according to Form No. 09/BTNN issued together with Circular No. 04/2018/TT-BTP and gives it to the claimant at the negotiation.
The issuance of the decision on compensation settlement must be taken a record and signed by the participating parties according to Form No. 10/BTNN issued together with Circular No. 04/2018/TT-BTP.
In case the claimant does not receive the decision on compensation settlement, the person settling the compensation shall take a record on the refusal. The record must be signed by representatives of the negotiating authorities. The record must clearly state the legal consequences of not receiving the decision on compensation settlement according to Point đ, Clause 1, Article 51 of the Law on State Compensation Liability. The Tax authority compensation settlement must send it to the claimant within 05 working days from the date of record.
2. The decision on compensation settlement is effective after 15 days from the date of giving it to the claimant. The decision on compensation settlement includes the following main contents:
a) Full name, and address of the claimant;
b) The basis for determining the State's compensation liability;
c) Contents stipulated in Clause 5, Article 46 of the Law on State Compensation Liability;
d) Advance payment amount according to the provisions of Article 19 of this Regulation (if any).
Thus, according to the above provisions, the decision on state compensation settlement is effective after 15 days from the date of giving the decision to the claimant.
What are the cases of cancellation of the decision on state compensation settlement at the tax authority in Vietnam?
According to the provisions of Clause 1, Article 15 of the Regulations issued together with Decision 657/QD-TCT in 2023 as follows:
Canceling, amending, and supplementing the decision on compensation settlement
1. The Head of the Tax authority settling the compensation issues a decision to cancel the decision on compensation settlement according to Form No. 11/BTNN issued together with Circular No. 04/2018/TT-BTP within 02 working days from having one of the following bases:
a) One of the bases for determining the State's compensation liability as stipulated in Clause 1, Article 4 of this Regulation no longer exists;
b) Forging documents as a basis for claiming compensation;
c) Forging identity verification documents; forging wills or legal documents on inheritance rights or authorization documents claiming compensation; forging documents and evidence related to the compensation claim;
d) There is collusion between the claimant and the compensation resolver, relevant persons to seek unfair profit;
dd) At the request of the claimant in case the compensation resolver does not meet the conditions stipulated in Clause 1, Article 11 of this Regulation or the negotiation was not in compliance with the components, contents, and procedures stipulated in Clauses 3, 5, and 6, Article 46 of the Law on State Compensation Liability.
Thus, the decision on compensation settlement is canceled by the Head of the Tax authority when existing one of the bases as stipulated above.
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