August 19, 2015
Some circumstances of complaints that shall not be accepted for settlement:
- Administrative Decisions, Administrative Acts within the scope of the State secrets in relation to defense, security and diplomacy according to the list stipulated by the Government;
- Administrative Decisions, Administrative Acts being complaintnot directly related to the rights, legitimate benefits of the complainant;
- The complainant does not have full capacity of civil behaviors and does not have his/her Legal Representative;
- Illegal Representative carries out the complaint;
- The complaint letter without the signature or fingerprint of the complainant;
- Prescription, the deadline for lodging complaint is expired without reasonable reasons;
- Complaint that has alreadyreceivedthe Decision on the second complaint settlement;
- Having notification from the tax authorities on the suspension of resolving complaint in which the complainant did not appeal within 30 days;
- The complaint has been handled by the Court or resolved by the judgments or decisions of the Court, except for the Decision on suspension of settlement of the administrative case by the Court.
Validity of the settlement Decision on a complaint against Administrative Decision, Administrative Act:
- Decision on the first complaint settlement takes legal effective after 30 days from the issuance date of this Decision where the complainant does not lodge a second complaint; for the remote areas with difficult accessibility, the time may beextended but not exceeding 45 days.
- Settlement Decision on the second complaint takes legal effective after 30 days from the issuing date of this Decision; for the remote areas with difficult accessibility, the time may be extended but not exceeding 45 days.
This Decision replaces the Decision No 1720/QD-TCT dated 8 October 2014 issued by the General Department of Taxation on providing the mechanism for settlement of complaints of the tax authorities at all levels and takes into effective from the date of signing (i.e. 20 April 2015).
Administrative Acts , Administrative Decisions , Complaints , General Department of Taxation , lodging complaint , Regulations , settlement of complaints , tax , tax authorities , Vietnam , vietnam taxes
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