What is the latest state compensation claim dossier at tax authorities in Vietnam in 2023?
What is the latest state compensation claim dossier at tax authorities in Vietnam in 2023?
The dossier of request for state compensation at tax authorities is specified in Article 8 of the Regulation promulgated together with Decision No. 657/QD-TCT in 2023 as follows:
Claims for compensation
1. In case the damage sufferer directly claims compensation, the compensation claim dossier (hereinafter referred to as the dossier) includes:
a) A written request for compensation made according to Form No. 01/BTNN issued together with Circular No. 04/2018/TT-BTP dated May 17, 2018 of the Ministry of Justice of Vietnam promulgating some forms in the work of state compensation (hereinafter referred to as Circular No. 04/2018/TT-BTP);
b) The document used as a basis for claiming compensation as prescribed in Clause 2, Article 4 of this Regulation, unless the damage sufferer is not sent or cannot have a document as a basis for compensation claim;
c) Papers proving the identity of the damage sufferer;
dd) Documents and evidences related to the compensation claim (if any).
2. In case the claimant is the heir (if there are many heirs, such heirs must appoint a representative) or the representative of the damage sufferer, apart from the documents specified in Clause 1 of this Article, specified at Points a, b and d, Clause 1 of this Article, the dossier must also contain the following documents:
a) Papers proving the identity of the heir or representative of the damage sufferer;
b) Legal power of attorney in case of authorized representative;
c) In case the damage sufferer dies but has a will, the claimant must provide a will, in case there is no will, a lawful document on the inheritance rights.
3. The written compensation claim must contain the following main contents:
a) Full name, address, contact phone number (if any) of the claimant;
b) Date, month and year of making the written claim;
c) Damage-causing acts of official duty performers;
d) The causal relationship between the damage actually occurred and the damage-causing act of the official duty performer;
dd) Damage, calculation method and level of compensation claim;
e) Request for advance payment of compensation (if any);
g) Request the compensation-settling agency to collect documents as a basis for claiming compensation, but specify the name of the document and the address for collecting such documents in case the claimant is unable to collect documents as a basis for claiming compensation;
h) Request for honor restoration (if any);
i) Request the restoration of other lawful rights and interests (if any).
In case the damage sufferer only requests for honor restoration, the written request for compensation must contain the contents specified at Points a, b, c, d, g and h of this clause.
4. The claimant submits 01 dossier in person or via postal service to tax authorities for compensation.
5. In case the claimant directly submits the dossier, the papers, documents and evidences specified at Points b, c, d, Clause 1 and 2 of this Article are copies but must have the originals for compare; In case the claimant sends the dossier via postal service, the papers, documents and evidences specified at Points b, c, d, Clause 1 and 2 of this Article are certified copies according to regulations of laws on authentication.
Thus, according to the above provisions, the state compensation claim dossier includes:
- Written claim;
- The document as a basis for claiming compensation (unless the damage sufferer is unable to send or cannot have a document as a basis for claiming compensation);
- Papers proving the identity of the victim;
- Documents and evidences related to the compensation claim (if any).
In case the claimant is an heir, additional documents must be provided:
- Papers proving the identity of the heir or representative of the aggrieved person;
- Legal power of attorney in case of authorized representative;
- Will (In case the damage sufferer dies but has a will);
- Legal documents on inheritance rights in case the aggrieved person dies without a will).
What is the latest state compensation claim dossier at tax authorities in Vietnam in 2023?
What are the principles of state compensation settlement at tax authorities in Vietnam?
Pursuant to the provisions of Article 3 of the Regulation promulgated together with Decision No. 657/QD-TCT in 2023 as follows:
Principles of state compensation settlement
1. The settlement of compensation claims shall comply with the law on compensation liability of the state. Tax authorities shall settle compensation claims after having documents as a basis for claiming compensation;
2. The settlement of compensation claims shall be carried out promptly, openly, equally, in good faith, honestly and in accordance with the law; shall be conducted on the basis of negotiation between the compensation-settling agency and the compensation claimant in accordance with the Law on State Compensation Liability.
3. A compensation claimant who has requested one of the compensation settlement agencies specified in Clause 7 Article 3 of the Law on State Compensation Liability to settle a compensation claim and has been accepted by such agency for settlement may not request other competent agencies to settle the compensation claim, except for the cases specified at Point b, Clause 1 and Clause 2, Article 52 of the Law on State Compensation Liability.
4. Comply with the compensation claim settlement procedure.
5. In case the damage sufferer is partly at fault in causing the damage, tax authorities shall only compensate for the damage after deducting the part of the damage corresponding to the fault of the damage sufferer.
Based on the above content, the settlement of state compensation at tax authorities is carried out according to the above 5 principles.
How is the determination of the compensation agency at tax authorities in some specific cases?
According to the provisions of Article 7 of the Regulation promulgated together with Decision No. 657/QD-TCT in 2023, the determination of the compensation settlement agency in some specific cases is as follows:
- In case the claimant concurrently requests the tax authority to directly manage the damage-causing official duty officer and the court has jurisdiction to settle the claim, the agency that has accepted the claim first is the compensation agency.
- In case there are many official duty performers belonging to many agencies, causing damage together, the tax authority shall be the compensation-settling agency in case the tax authority assumes the prime responsibility for performing the task. In case there is no agreement on the compensation-settling agency, the state management agency in charge of state compensation is competent to determine the compensation-settling agency.
- In case at the time of receiving the compensation claim, the tax official who caused the damage no longer works at the tax authority managing that person at the time of causing the damage, the tax authority that settles the compensation is the agency that manages the tax official at the time of causing damage.
- Where the tax authority that settles compensation has been divided, split, merged, consolidated or dissolved, the tax authority shall inherit the functions and duties of such tax authority as the compensation settlement agency; in case there is no tax authority to inherit the functions and duties of the dissolved tax authority, the tax authority that has issued the dissolution decision shall act as the compensation-settling agency.
- In case of authorization or entrustment to perform official duties, the authorized tax authority or entrusting tax authority shall be the compensation settlement agency; In case the authorized or entrusted tax authority does not comply with the authorization or entrustment contents, causing damage, the authorized or entrusted tax authority shall be the compensation settlement agency.
Nguyễn Thị Hồng Nhung