When shall the state compensation claim dossier at tax authorities in Vietnam be accepted? What is the basis for the tax authority to settle the compensation and not accept the dossier?
- After receiving the dossier, how does the head of the tax authority handle the dossier requesting the state to compensate?
- When shall the state compensation claim dossier at tax authorities in Vietnam be accepted?
- What is the basis for the tax authority to settle compensation and not accept the request for compensation from the state?
After receiving the dossier, how does the head of the tax authority handle the dossier requesting the state to compensate?
Pursuant to Article 9 of the Regulation issued together with Decision No. 657/QD-TCT in 2023 as follows:
Receive and process compensation claims
1. The tax authority dealing with compensation shall receive the dossier, record it in the record-receiving book, and issue a certificate of receipt of the dossier to the claimant in case the claimant submits the dossier directly. In case the dossier is sent via postal service, within 02 working days from the date of receipt of the dossier, the tax authority dealing with compensation must notify in writing the receipt of the dossier to the claimant.
2. Within 05 working days from the date of receiving the dossier, the head of the tax authority that settles the compensation shall do the following things:
a) Request the claimant to supplement the dossier in case the dossier is incomplete as prescribed in Article 8 of this Regulation according to Form No. 02/BTNN issued together with Circular No. 04/2018/TT-BTP;
b) Request a competent state agency or person to provide a document as a basis for claiming compensation in case the claimant requests the compensation-settling agency to collect such document or clarify the contents of the claim; documents as a basis for claiming compensation in case the contents of such documents are unclear.
3. Within 05 working days from the date of receiving the request of the head of the tax authority to settle the compensation specified in Clause 2 of this Article, the claimant must supplement the dossier, the state agency, the competent person must provide the document as the basis for the compensation claim or clarify the content of the document as the basis for the compensation claim. The period of force majeure events or objective obstacles as prescribed by the Civil Code shall not be included in the above time limit.
Thus, after receiving the dossier, within 05 working days, the head of the tax authority that settles compensation shall do the following:
- Request the claimant to supplement the dossier in case the dossier is incomplete as prescribed in Article 8 of this Regulation according to Form No. 02/BTNN issued together with Circular No. 04/2018/TT- BTP;
- Request a competent state agency or person to provide a document as a basis for claiming compensation in case the claimant requests the compensation-settling agency to collect such document or clarify the contents of the claim; documents as a basis for claiming compensation in case the contents of such documents are unclear.
When shall the state compensation claim dossier at tax authorities in Vietnam be accepted? What is the basis for the tax authority to settle the compensation and not accept the dossier?
When shall the state compensation claim dossier at tax authorities in Vietnam be accepted?
Pursuant to Clause 1, Article 10 of the Regulation promulgated together with Decision No. 657/QD-TCT in 2023 stipulating as follows:
Acceptance of claims for compensation
1. Within 02 working days from the date of receipt of a valid dossier as prescribed in Article 8 of this Regulation, the compensation-settling tax authority must accept the dossier and enter the acceptance book according to Form No. 05 promulgated together with Circular No. 08/2019/TT-BTP, except for the case specified in Clause 2 of this Article.
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Thus, within 02 working days from the date of receipt of a valid dossier, the tax authority that settles the compensation must accept the dossier and enter it into the acceptance book, except for cases in which it cannot accept the dossier as prescribed in Clause 2, Article 10 of the Regulation promulgated together with Decision No. 657/QD-TCT in 2023.
What is the basis for the tax authority to settle compensation and not accept the request for compensation from the state?
Pursuant to the provisions of Clause 2, Article 10 of the Regulation promulgated together with Decision No. 657/QD-TCT in 2023 as follows:
Acceptance of claims for compensation
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2. The tax authority that settles compensation shall not accept the dossier when having one of the following grounds:
a) The compensation claim is not within the scope of the tax authority's compensation liability specified in Article 2 of this Regulation;
b) Claims that are not within their jurisdiction;
c) The statute of limitations for claiming compensation has expired;
d) The claimant is not the person who has the right to claim compensation as prescribed in Article 5 of the Law on State Compensation Liability;
dd) The dossier is incomplete as prescribed in Article 8 of this Regulation but the claimant fails to supplement within the time limit specified in Clause 3, Article 9 of this Regulation;
e) The compensation claim has been made according to the provisions of Point a, Clause 1, Article 52 of the Law on State Compensation Liability and has been accepted by a competent court according to civil procedures;
g) The compensation claim has been accepted by a competent court as prescribed in Clause 1, Article 55 of the Law on State Compensation Liability;
h) The compensation claim has been settled by a legally effective judgment or decision.
Thus, the tax authority that settles compensation will not accept the dossier when there is one of the following grounds:
- The claim is not within the scope of the tax authority's compensation liability specified in Article 2 of the Regulation promulgated together with Decision No. 657/QD-TCT in 2023;
- Claims that are not within their jurisdiction;
- The statute of limitations for claiming compensation has expired;
- The claimant is not the person entitled to claim compensation as prescribed;
- The dossier is incomplete as prescribed in Article 8 of this Regulation but the claimant fails to supplement within the time limit specified in Clause 3, Article 9 of this Regulation;
- The compensation claim has been made according to the provisions of Point a, Clause 1, Article 52 of the 2017 Law on State Compensation Liability in Vietnam and has been accepted by a competent court according to civil procedures;
- The compensation claim has been accepted by a competent court as prescribed in Clause 1, Article 55 of the 2017 Law on State Compensation Liability in Vietnam;
- The compensation claim has been settled by a legally effective judgment or decision.
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