Components of the dossier requesting the tax agency to compensate for damage in Vietnam

Components of the dossier requesting the tax agency to compensate for damage in Vietnam

The composition of the dossier requesting the tax agency to compensate for damage is specified in Article 8 of Decision 657/QD-TCT in 2023 as follows:

(1) In case the damage sufferer directly claims for compensation, the claim file (hereinafter referred to as the dossier) includes:

- A written request for compensation made according to Form No. 01/BTNN issued together with Circular 04/2018/TT-BTP;

- The document used as a basis for claiming compensation as prescribed, unless the damage sufferer is not sent or cannot have a document as a basis for claiming compensation;

- Papers proving the identity of the victim;

- Documents and evidence related to the compensation claim (if any).

(2) In case the claimant is an heir (if there are many heirs, those heirs must appoint a representative) or is the representative of the damage sufferer, the dossier includes:

- A written request for compensation made according to Form No. 01/BTNN issued together with Circular 04/2018/TT-BTP;

- The document used as a basis for claiming compensation as prescribed, unless the damage sufferer is not sent or cannot have a document as a basis for claiming compensation;

- Documents and evidence related to the compensation claim (if any).

- Papers proving the identity of the heir or representative of the aggrieved person;

- Legal power of attorney in the case of an authorized representative;

- In case the damage sufferer dies but has a will, the claimant must provide a will, in case there is no will, a lawful document on the inheritance rights.

(3) The written request for compensation must contain the following main contents:

- Full name, address, and contact phone number (if any) of the claimant;

- Date, month, and year of making a written claim;

- Damage-causing acts of official duty performers;

- The cause-and-effect relationship between the actual damage and the damage-causing behavior of the official duty performer;

- Damages, calculation, and claim level;

- Request for advance payment of compensation (if any);

- Request the compensation-settling agency to collect documents as a basis for claiming compensation, but clearly state the name of the document and the address where such documents are collected in case the claimant is unable to collect documents as a basis for claiming compensation;

- Request for restoration of honor (if any);

- Request the restoration of other legitimate rights and interests (if any).

In case the damage sufferer only requests honor restoration, the written request for compensation must contain the above contents except for the contents of the damage, calculation method and level of compensation claim, request for advance payment of compensation, and request for restoration of other lawful rights and interests.

Components of the dossier requesting the tax agency to compensate for damage in Vietnam (Internet image)

File a claim with the tax office for compensation in Vietnam

The claimant shall submit 01 dossier in person or send it via postal service to the tax office for compensation settlement.

In which, the tax authorities that settle compensation are the General Department of Taxation, the Department of Taxation of large enterprises, the Department of Taxation, and the Sub-department of Taxation that directly manage public officials on duty causing damage at the General Department of Taxation, the Tax Department of large enterprises, the Department of Taxation, and the Sub-Department of Taxation. As follows:

- The General Department of Taxation, the Department of Taxation of large enterprises, the Department of Taxation, and the Sub-department of Taxation shall be the compensation settlement agencies for the scope of the State's compensation liability in the following cases:

+ Issue decisions to sanction illegal administrative violations;

+ Apply measures to prevent and ensure the handling of illegal administrative violations;

+ Apply measures to coerce the execution of decisions on sanctioning illegal administrative violations;

+ 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;

+ Failure to apply or improperly apply 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 Law 2017;

+ Perform prohibited acts according to the provisions of the Law on Access to Information about intentionally providing false information without correcting it and without providing it again;

- The General Department of Taxation, the Tax Department is the agency that settles compensation for damage related to the issuance of disciplinary decisions on the illegal dismissal of tax officials under the jurisdiction of the head of the tax agency.

Mai Thanh Loi

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