Administrative Decisions of Tax Authorities

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Business Registration Guidelines

August 19, 2015

On 20 April 2015, the General Department of Taxation has issued Decision No. 742/QD-TCT replacing Decision No. 1720/QD-TCT dated 8 October 2014 on provision of the mechanism for settlement of complaints of the tax authorities of all levels.

Scope of adjustment:

This mechanism stipulates and systemizes a number of regulations on receiving and resolving citizens’ complaints of the tax authorities at all levels, with the following contents: Prescription, the time limit for lodging complaints and the time limit of handling and resolving complaints; The unsolved complaints, conditions of handling and resolving complaints; The competence and responsibilities in the complaint settlement procedures; etc.

Administrative Decisions of the tax authoritiesincluding:

  • Decision on tax assessment; Notification on tax payment;
  • Decision on tax exemption/tax reduction;
  • Decision on tax refund; Decision on not to collect taxes;
  • Decision on penalties for administrative violation pertaining to tax laws;
  • Decision on enforcement of tax administrative Decision;
  • Tax inspection conclusion;
  • Other administrative Decisions as prescribed by the Law;
  • Documents issued by tax authorities in the form of Official Letter, Notification Letter containing the decision of the tax authorities applied for one-off case towards one or some specific objects regarding a specific matter of the tax administrative activities.

Prescription, the time limit for lodging complaint, and the time limit for handling and resolving complaints against Administrative Decisions:

  • The Prescription for first complaint is 90 days from the date of receiving Administrative Decision or being aware of Administrative Act, excluding the time of illness, natural disasters, enemy sabotage, being on business trip, studying abroad or other objective obstacles.
  • The deadline for settlement of the first complaint is 30 days since the acceptance date of handling, or no longer than 45 days for complicated cases (for remote areas, the deadline is 45 days or no longer than 60 days for complicated cases).
  • The Prescription for lodging second complaint is within 30 days from the expiry date for settlement of the first complaint but the complaint is not resolved or from the date receiving the Decision on the first complaint settlement but the complainant disagrees (for remote areas, the above duration may take longer but no later than 45 days).
    The deadline for settlement of the second complaint is 45 days since the acceptance date of handling; or no longer than 60 days for the complicated case (for remote areas, the deadline is 60 days or no longer than 70 days for complicated cases).

Source: http://www.gt.com.vn/download.php?info=publications&submenu=433

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