Law on Agricultural Land Use Tax 1993: Provisions on Complaints

To be specific, according to the provisions of Article 30 of the Agricultural Land Use Tax Law 1993, organizations and individuals have the right to complain about the improper enforcement of agricultural land use tax law. While pending resolution, the complainant is still required to pay the full amount of tax and fines in a timely manner as notified.

Accordingly:

- Within 30 days from the date of receiving the tax notice, the taxpayer has the right to file a complaint;- The complaint must be submitted to the People's Committee of the commune, ward, or commune-level town where the tax book is made;- The People's Committee of the commune, ward, or commune-level town must review, provide comments, and promptly forward the complaint to the People's Committee of the district, urban district, district-level town, or provincial city;- The tax department is responsible before the People's Committee of the district, urban district, district-level town, or provincial city for resolving complaints within 30 days from the date of receiving the complaint; in complex cases, the period may be extended, but not more than 60 days. If the deadline is exceeded and the complaint is not resolved, the head of the tax department is responsible for the consequences of the delay.

The tax authority must refund the incorrectly collected tax and fines within 30 days from the date of the complaint resolution decision; if the deadline is exceeded, each day of delay incurs a penalty of 0.2% of the tax amount and fines due to the refund recipient.

For additional related content, see: Agricultural Land Use Tax Law 1993, effective January 1, 1994.

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