07/10/2022 09:22

05 judgments on complaining about tax administrative decisions won by the Court of Vietnam

05 judgments on complaining about tax administrative decisions won by the Court of Vietnam

Taxation is one of the most complex and sensitive areas. When there are tax disputes, there are often not too many people and businesses that sue the Court to reclaim their rights. However, if there is enough legal basis for the fact that the tax authority has wrongly applied taxes to them, people should completely complain and sue to protect their legitimate interests.

Below is a summary of 5 judgments of people complaining about tax administrative decisions won by the Court, for your reference.

1. Judgment 71/2018/HC-PT dated May 28, 2018 on complaints about administrative decisions in the field of tax administration

+ Level of trial: Appellate.

+ Judicial agency: High People's Court in Da Nang.

+ Quoting the content: "Mr. Nguyen Dinh L's household uses the land area of ​​land plot No. 158, map sheet No. 52 in commune H, city B issued by the Union of V Coffee factories on December 11, 1990. At Decision No. 814/QD-UBND dated December 4, 2015 of the People's Committee of City B on recognition of land use rights for Mr. Nguyen Dinh L. In the Notice dated April 8, 2016 of the City Tax Department B informed that Mr. Nguyen Dinh L's household had to fulfill a financial obligation of 40% of the land use levy, for the currently used land area, equivalent to an amount of 238,720,000 VND.”

+ Result of settlement: Accepting petition of Mr. Nguyen Dinh L: Cancellation of Notice of payment of land use levy dated April 8, 2016 of Tax Sub-Department of City B, Dak Lak province for Mr. Nguyen Dinh L's household. 

2. Judgment 02/2016/HCST dated March 29, 2016 on complaints about the settlement of export tax refund complaints

+ Trial level: First instance.

+ Adjudicating agency: Hanoi People's Court.

+ Quote content: "In 2012, PN Company, Ltd. signed a contract to buy wood imported from Laos by other companies for production and then exported to foreign countries. On December 25, 2012 and January 16, 2013, the company completed customs procedures at the Customs Department to export 2 shipments of wood to Taiwan. The company has submitted all relevant documents and declared in detail, it is clear that the wood is imported from Laos (in the case of not having to pay the export bond). However, the Customs Department still required the Company to temporarily pay export tax for 2 shipments of VND 296,678,613. In order to ensure the export progress, the company has fully paid the above-mentioned export tax amount and then submitted an application to the customs office for tax refund with the application for an export tax refund as prescribed in Clause 3, Article 2 of this Circular 193/2012 of the Ministry of Finance of Vietnam, but the Company was only refunded VND 143,980,402.”

+ Results of settlement: Accepting the petition of PN Co., Ltd., requesting to cancel Decision No. 136/QD-HQHN dated March 5, 2015 of the Director of Hanoi Customs Department.

3. Judgment 365/2018/HC-PT dated September 12, 2018 on complaints about administrative sanctioning decisions in the tax field

+ Level of trial: Appellate.

+ Judicial body: High People's Court in Ho Chi Minh City.

+ Quoting the content: "According to the content of Decision No. 2549/QD-CT of the Director of the Tax Department of Binh Duong Province on the handling of taxes and penalties for administrative violations thorough inspection of the Company's compliance with tax laws Company S, inspection period 2008-2013: CIT arrears: VND 1,810,086,769 (2012-2013). Late payment interest: 773,252,856 VND. Administrative fine: 324,138,717 VND. Company S did not agree with Decision No. 2549/QD-CT, so it filed a Complaint to the Tax Department of Binh Duong Province on May 25, 2016. The Director of the Tax Department of Binh Duong Province did not accept the request and continued to issue Decision No. 3993/QD-CT, continuing to reject the legitimate request of Company S.”

+ Result of settlement: Accepting the lawsuit claim of Company S; Canceled Decision No. 2549/QD-CT dated May 20, 2016 of the Director of the Tax Department of Binh Duong province on tax handling and administrative sanctions through inspection of tax law observance.

4. Judgment 01/2021/HC-PT dated April 23, 2021 on complaints about administrative decisions in the field of tax administration

+ Level of trial: Appellate.

+ Judicial agency: People's Court of Binh Th province.

+ Quote from the content: "Mr. Le Ngoc S's family was granted a land plot by the State in Quarter 1, Ham Tien Ward, Phan Thiet City, Binh Th Province with an area of ​​240m2. When moving from the old residence (where the sea was eroded) to the new place, Mr. S's family did not receive compensation for land or structures. Now that he applied for a land use right certificate, on January 7, 2020, he received Notice LTB 2071501-TK0000217/TB-CCT dated January 6, 2020 asking him to pay the land use levy of the Director - Phan Thiet City Tax Sub-Department with the amount of VND 365,760,000.”

+ The settlement result: Accepting the petition of Mr. Le Ngoc S. Canceling the Notice of payment of land use levy No. LTB2071501-TK0000217/TB-CCT dated January 6, 2020 of the Director of Phan City Tax Department Thiet, Binh Th province.

5. Judgment 01/2017/HCPT dated February 15, 2017 on complaints about administrative decisions in the tax field

+ Level of trial: Appellate.

+ Judicial agency: People's Court of Tien Giang province.

+ Excerpt from the content: "From 2003 to 2004, Transport Cooperative T included in the finalization of interest expenses on bank loans to build new barges of cooperative members as a reasonable expense not subject to income tax prescribed businesses. On June 7, 2005, the inspection team of District T's Tax Department came to check the tax finalization for the year 2003-2004 and also approved the interest expense on loans of cooperative members as a reasonable expense not subject to corporate income tax. Therefore, in the following years from 2005 to 2010, the cooperative continues to plan the cost of paying interest to build new barges of cooperative members into a reasonable non-taxable expense of VND 3,994,835,475. On September 27, 2011, the inspection team of the Tax Department of Tien Giang province came to inspect the observance of the tax law at the cooperative in the years from 2005 to 2010 and said that the above-mentioned loan interest expense was an unnecessary expense and subject to corporate income tax.”

+ Settlement result: Accepting all petitions of T Cooperative for the cancellation of Decision No. 01/QD-CCT dated January 4, 2012 of the Director of District T Tax Sub-Department on the handling of the tax management, sanctioning administrative violations through inspection of tax law observance.

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Sang Nguyen
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