07 cases where the tax agency is responsible for settling state compensation in Vietnam

07 cases where the tax agency is responsible for settling state compensation in Vietnam (Internet image)

Regarding this issue, LawNet would like to answer as follows:

1. 07 cases where the tax agency is responsible for settling state compensation in Vietnam

According to Article 2 of the Regulation issued together with Decision 657/QD-TCT, the tax authority is responsible for compensating for damage in the following cases:

(1) Issuing decisions to sanction illegal administrative violations;

(2) Applying measures to prevent and ensure the handling of illegal administrative violations;

(3) Applying measures to coerce the execution of decisions sanctioning administrative violations against the law;

(4) Illegal application of taxes, fees, and charges; illegal collection of taxes, fees, and charges; illegal tax arrears and refund; illegal collection of land use levy;

(5) Failing to apply or improperly applying the provisions of the Law on Denunciation of Measures to Protect Whistleblowers upon their request as prescribed in Clause 6, Article 17 of the Law on State Compensation Liability 2017;

(6) Performing acts prohibited under the Law on Access to Information about intentionally providing false information without correcting or providing information;

(7) Issuing decisions on disciplinary sanctions for illegal dismissal of tax officials within the competence of heads of tax offices.

2. Determination of the tax agency to settle the state compensation in Vietnam

The tax authority that settles compensation is the General Department of Taxation, the Department of Taxation of Large Enterprises, the Tax Department, and the District-level Tax Departments that directly manages civil servants on duty, causing damage at the General Department of Taxation, the Department of Taxation of Large Enterprises, the Tax Department, and the District-level Tax Departments.

As follows:

- The General Department of Taxation, the Department of Taxation of Large Enterprises, the Tax Department, and the District-level Tax Departments. are the compensation settlement agencies for the scope of the State's compensation liability specified in (1), (2), (3) , (4), (5), (6) in Section

- General Department of Taxation, Tax Department are the agencies that settles compensation for damage related to the issuance of disciplinary decisions on illegal dismissal of tax officials specified in (7) in Section 1.

(Article 6 of the Regulation issued together with Decision 657/QD-TCT)

3. Statute of limitations for claiming state compensation at tax authorities at all levels in Vietnam

Specifically, in Article 5 of the Regulation promulgated together with Decision 657/QD-TCT, the statute of limitations for claiming state compensation at tax authorities at all levels is as follows:

- The statute of limitations for claiming compensation is 03 years from the date on which the person with the right to claim compensation specified in Clauses 1, 2 and 3, Article 5 of the Law on State Compensation Liability 2017 receives a document as a basis for claiming compensation, except for the case specified in Clause 2, Article 52 of the Law on State Compensation Liability 2017 and the case where honor restoration is requested.

- Time is not included in the statute of limitations for claiming compensation.

+ The period of force majeure events or objective obstacles as prescribed by the Civil Code making it impossible for the person with the right to claim compensation specified in Clauses 1, 2 and 3, Article 5 of the Law on State Compensation Liability 2017 to exercise the right to claim compensation;

+ The period during which the damage sufferer is a minor, a person who has lost his/her civil act capacity or has had his/her civil act capacity restricted, or a person who has difficulty in perception or behavior control does not have a representative as prescribed by law, or the representative has died or cannot continue to be the representative until a new representative is available.

- The claimant is obliged to prove that the time period is not included in the statute of limitations specified in Clause 2, Article 5 of the Regulations promulgated together with Decision 657/QD-TCT

4. Principles of settlement of state compensation at tax authorities at all levels in Vietnam

The settlement of state compensation at tax authorities at all levels must comply with the principles specified in Article 3 of the Regulation promulgated together with Decision 657/QD-TCT, specifically as follows:

- The settlement of compensation claims shall comply with the provisions of the state's compensation liability law. Tax offices shall settle compensation claims after having documents as a basis for claiming compensation;

- The settlement of compensation claims is carried out promptly, openly, equally, in good faith, honestly, and in accordance with the law; conducted on the basis of negotiation between the compensation agency and the claimant in accordance with the Law on State Compensation Liability 2017.

- The claimant has requested one of the compensation settlement agencies specified in Clause 7 Article 3 of the Law on State Compensation Liability 2017 to settle the claim and has been accepted by that agency. The claimant is not allowed to request another competent authority to settle the claim, except for the cases specified at Point b, Clause 1 and Clause 2, Article 52 of the Law on State Compensation Liability 2017.

- Complying with claim settlement procedures.

- In case the damage sufferer is partly at fault for causing the damage, the tax office will only compensate for the damage after deducting the part of the damage corresponding to the fault of the damage sufferer.

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