Rules for receiving citizens at the headquarters of the General Department of Taxation in Vietnam

Rules for receiving citizens at the headquarters of the General Department of Taxation in Vietnam (Internet image) 

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

1. Rules for receiving citizens at the headquarters of the General Department of Taxation in Vietnam

- All citizens who come to the citizen reception location at the headquarters of the General Department of Taxation and civil servants in charge of receiving citizens are responsible for complying with the provisions of the law on complaints and denunciations. Units at the headquarters of the General Department of Taxation are responsible for receiving citizens who come to complain, denounce, petition, and reflect on issues related to the state management function of the General Department of Taxation.

- Regular citizen reception time

+ The headquarters of the General Department of Taxation receives complaints, denunciations, petitions, and reports on administrative working days of the week. Specific next hours are:

++ Morning: From 8:30 a.m. to 11:30 a.m.

++ Afternoon: From 13:30 to 16:30.

+ Saturdays, Sundays and holidays: off according to regulations.

- Place to receive citizens

Location for receiving citizens at the headquarters of the General Department of Taxation: Citizen Reception Office, No. 123 Lo Duc Street, Hai Ba Trung District, Hanoi.

- The Director General of the General Department of Taxation receives citizens periodically and unexpectedly

+ The Director General periodically receives citizens on the 15th of every month at the citizen reception location of the General Department of Taxation. If the General Director's scheduled citizen reception day is assigned to coincide with a day off or holiday, it will be carried out on the next adjacent working day.

+ In case the General Director has an appointment to receive citizens but cannot receive them due to objective reasons, the appointment to receive citizens will be postponed to another time at the same time, there is a written notice or direct notification to citizens of the change in schedule, date and time of the next appointment to receive citizens.

+ In addition to periodically receiving citizens, the Director General shall receive unexpected citizens in the following cases:

++ The case is complex, has many participants, involves the responsibilities of many agencies, organizations, and units, or the opinions of agencies, organizations, and units are different;

++ If the incident is not promptly directed and considered, it can cause serious consequences or may lead to destruction of State or collective property, harm to people's lives and property, and affect security, politics, social order, and safety.

- Internal Inspection Department; Resolving complaints, denunciations, and preventing corruption is responsible for helping the Director General of the General Department of Taxation regularly receive citizens at the headquarters of the General Department of Taxation according to the provisions of law.

- Heads of units under the General Department of Taxation receive citizens

Heads of units under the General Department of Taxation are responsible for receiving citizens as authorized by the leaders of the General Department of Taxation or coordinating to receive citizens at the request of the Internal Inspection Department; resolving complaints and denunciations; and preventing corruption on issues related to assigned management fields.

(Section I of the Rules for receiving citizens at the headquarters of the General Department of Taxation issued together with Decision 1607/QD-TCT 2022)

2. Case of refusing to receive citizens at the headquarters of the General Department of Taxation in Vietnam

Civil servants in charge of receiving citizens at the headquarters of the General Department of Taxation are allowed to refuse to receive people at the place to receive citizens and must explain to the citizen the reason for refusing to receive.
  At the same time, report to the leaders of the Internal Inspection Department to resolve complaints and denunciations and prevent corruption in the following cases:

- Citizens who are unable to control their behavior due to the use of stimulants, people with mental illness, or another illness that leads to a loss or limitation of the ability to control their behavior.

- Citizens complain and denounce cases that have been resolved in accordance with policies and laws, inspected, reviewed, and notified in writing by a competent state agency and received, explained, and guided, but still intentionally made complaints and denunciations for a long time.

(Section IV of the Rules for receiving citizens at the headquarters of the General Department of Taxation issued together with Decision 1607/QD-TCT 2022)

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