Decision on Resolving Complaints Without Citing Individual Documents

This is the noteworthy directive from the General Department of Taxation in Official Dispatch No. 5581/TCT-KTNB regarding the rectification of handling complaints and denunciations.

To be specific, to rectify the work of handling complaints and denunciations, the General Department of Taxation requests the Department of Taxation of provinces and centrally affiliated cities to implement several measures, notably:

- Organize regular training sessions and refresher courses for officers involved in inspection and examination;- In the Decision on resolving complaints, do not cite guiding Official Dispatches that are not legal normative documents, to avoid the Court annulling administrative Decisions due to a lack of legal basis;- Anonymous or signed denunciations with specific events and clear details must be promptly and appropriately resolved;- If the denunciation content is correct, the violating individual should be strictly handled, and the responsibility of the head of the unit should be addressed.

See details of other directives in Official Dispatch 5581/TCT-KTNB issued on December 5, 2017.

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