1. Tax Disputes

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.

Causes of tax disputes:

• Misunderstandings of tax laws and regulations.
• Errors in tax administration by tax authorities.
• Taxpayers intentionally evade tax obligations.

Principles for resolving tax disputes:

• Legality: Tax dispute resolution must comply with tax laws and relevant legal documents.
• Fairness: Tax dispute resolution must ensure fairness for both parties, with no favoritism or disadvantage to either party.
• Discreet: Tax dispute resolution must be conducted discreetly, ensuring state and individual and organizational secrets are protected.
• Promptness: Tax dispute resolution must be conducted promptly to avoid causing harm to the parties involved.
• Effectiveness: Tax dispute resolution must be conducted effectively, ensuring the proper resolution of the dispute.

2. Steps for Resolving Tax Disputes

According to current Vietnamese law, tax disputes are resolved through two main procedures:

Administrative Appeal Procedure

• Applicable object: Applicable to all tax disputes between taxpayers and tax authorities.
• Resolving Authority:
  • The direct superior of the tax authority that issued the administrative decision or committed the administrative act being appealed.
  • The People’s Committees of provinces and cities directly under the Central Government for administrative decisions of the Tax Departments of provinces and cities directly under the Central Government.
• Appeal Procedure:
  • Submit an appeal directly or by post to the competent authority.
  • The time limit for filing an appeal is within 02 months from the date the taxpayer knows or has grounds to know about the administrative decision or administrative act being appealed.
  • The competent authority for resolving appeals is responsible for considering and resolving the appeal within 30 days from the date of receiving the appeal.

Administrative Litigation Procedure at the Administrative Court

• Applicable object: Applicable to cases where administrative appeals have been resolved and taxpayers still disagree with the outcome.
• Resolving Authority: The competent Administrative Court.
• Filing Procedure:
• • Submit a lawsuit directly or by post to the competent Administrative Court.
  • The time limit for filing a lawsuit is within 03 months from the date the taxpayer receives the decision resolving the appeal.
  • The Administrative Court accepts and resolves the case in accordance with administrative litigation procedures.

3. Notes

• Resolve tax disputes as soon as possible.
• Strictly follow the tax dispute resolution process as prescribed by law.
• Collect sufficient evidence to protect your rights.
• Consult with a tax lawyer for advice and support.

Resources for Support in Resolving Tax Disputes:

• General Department of Taxation: https://www.gdt.gov.vn/
• Ministry of Finance: https://www.mof.gov.vn/
• Vietnam Bar Association: https://lawnet.vn/thong-tin-phap-luat/tu-van-luat/04-dieu-can-biet-ve-lien-doan-luat-su-viet-nam-113719.html

Currently, there are many law firms and tax consulting firms providing tax dispute resolution consulting services. Taxpayers can choose the service that suits their needs and financial capabilities.

If you encounter difficulties in resolve tax disputes, please contact us today for free tax consultation:

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