1. Tax Disputes

Concept: Tax disputes are disagreements that arise between taxpayers and tax authorities regarding tax obligations, including the amount of tax payable, tax administration activities, and decisions on administrative penalties for tax violations.

The importance of effective tax dispute resolution:

• Protects the legitimate rights of taxpayers.
• Ensures fairness in tax administration.
• Increases state budget revenue.
• Enhances tax administration efficiency.

2. Tax Dispute Resolution Process

a) Tax Complaint

Step 1: File a complaint

Taxpayers must file a complaint with the competent tax authority within 90 days from the date of receiving the administrative decision or becoming aware of the administrative act.

The complaint form must clearly state: The taxpayer’s name and address; The content of the complaint; The basis for the complaint; Evidence and documents supporting the content of the complaint.

Step 2: The tax authority receives and reviews the complaint

• Within 10 days from the date of receiving the complaint, if the complaint is considered to be within their jurisdiction, the person authorized to handle the first-level complaint must accept and resolve the complaint and notify the complainant in writing. In case of non-acceptance, the reason must be clearly stated.
• The time limit for resolving a first-level complaint is not more than 30 days from the date of acceptance; for complex cases, the time limit for resolution may be extended but not more than 45 days from the date of acceptance.
• In remote areas with difficult travel conditions, the time limit for resolving a complaint is not more than 45 days from the date of acceptance; for complex cases, the time limit for resolution may be extended but not more than 60 days from the date of acceptance.
• During the first-level complaint resolution process, if there is a difference between the complainant’s request and the results of the verification of the complaint content, the complaint handler shall organize a dialogue.

Step 3: The tax authority resolves the complaint

Within 30 days from the date of receipt of a valid complaint form, the competent tax authority must resolve the complaint and notify the taxpayer of the resolution in writing. The content of the complaint resolution:

• Explain the reasons for accepting or rejecting all or part of the taxpayer’s complaint.
• Decision to modify, supplement, or cancel the administrative decision or administrative act on tax; or issue a new administrative decision.

Step 4: The taxpayer receives the complaint resolution

The taxpayer has the right to take the following actions after receiving the complaint resolution:

• Initiate a lawsuit in the Administrative Court if they disagree with the complaint resolution.
• Comply with the complaint resolution.

b) Initiating a lawsuit in the Court

Step 1: File a lawsuit

Taxpayers must file a lawsuit with the competent Court within 1 year from the date of receipt of the administrative decision or administrative act on tax that they believe has caused them harm.

The content of the lawsuit must include: The taxpayer’s name and address; The name and address of the legal representative (if any); The name and address of the administrative agency that issued the contested administrative decision or administrative act on tax; The content of the contested administrative decision or administrative act on tax; The reasons and grounds for the lawsuit; The plaintiff’s request; Evidence and documents supporting the content of the lawsuit.

Model number 01-HC Lawsuit Application Resolution 02/2017 dated 13/01/2017 of the Supreme People’s Court Judges Council.

Step 2: The Court accepts and hears the case

After receiving the lawsuit, the Court will review the validity of the lawsuit and decide:

• Accept the lawsuit: If the lawsuit is valid, the Court will issue a decision to accept the lawsuit and notify the plaintiff and the defendant administrative agency.
• Reject the lawsuit: If the lawsuit is not valid, the Court will issue a decision to reject the lawsuit and notify the plaintiff.

In case the Court accepts the lawsuit, it will proceed with the steps of hearing the case according to the law, including:

• Sending notices and case documents to the parties: The Court will send notices and case documents to the plaintiff, the defendant administrative agency, and other relevant parties.
• Organizing a trial: The Court will organize a trial for the parties to argue, present their opinions, and evidence.
• Mediation: The Court may preside over mediation between the parties if the parties agree.
• Hearing and issuing a judgment: After collecting sufficient evidence, documents, and opinions from the parties, the Court will issue a judgment.

Step 3: The Court Issues a Judgment

The judgment of the Court must clearly state:

• The acceptance or rejection of all or part of the taxpayer’s lawsuit request.
• The decision to modify, supplement, or cancel the administrative decision or administrative act on tax; or issue a new administrative decision.

Step 4: Enforcement of the Judgment

Once the judgment has taken legal effect, the parties are obliged to enforce it.

If a party fails to voluntarily enforce the judgment, the Court may apply compulsory measures to compel enforcement.

3. Helpful Resources

Here are some helpful resources for resolving tax disputes:

• Ministry of Finance: https://www.mof.gov.vn/webcenter/portal/btcen/pages_home
• General Department of Taxation: https://www.gdt.gov.vn/
• Law on Complaints: https://moj.gov.vn/vbpq/lists/vn%20bn%20php%20lut/view_detail.aspx?itemid=27506
• Law on Administrative Procedure: https://thuvienphapluat.vn/van-ban/Thu-tuc-To-tung/Luat-to-tung-hanh-chinh-2015-298372.aspx

You can also refer to tax dispute resolution consulting services provided by reputable law firms and tax consulting companies.

For free consultation on tax agent services, please contact:

• TPM TAX AGENCY & CONSULTING CORPORATION
• (+84) 28 3505 1800
• info@tpm.com.vn
• https://tpm.com.vn