Protect Your Rights: A Guide to Resolving Tax Disputes

Are you facing a tax dispute?

Don’t worry! This article will guide you on how to effectively resolve tax disputes to protect your rights. In this article, you will learn about:

 

  • The process of resolving tax disputes according to Vietnamese law.
  • Common methods of resolving tax disputes, including filing a complaint and initiating a lawsuit in the Administrative Court.
  • Detailed step-by-step instructions on how to file a complaint and initiate a lawsuit.
  • A list of helpful resources for resolving tax disputes.
 

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 02 months from the date of receipt of the administrative decision or administrative act on tax.

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.

The tax complaint form is prescribed in Appendix I issued together with Decree No. 15/2021/NĐ-CP.

Step 2: The tax authority receives and reviews the complaint

Within 05 working days from the date of receipt of the complaint form, the competent tax authority that receives the complaint form must: Check the validity of the complaint form and notify the taxpayer of the date and time of receipt of the complaint.

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 Administrative Court

Step 1: File a lawsuit

Taxpayers must file a lawsuit with the competent Administrative Court within 03 months 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.

The lawsuit form is prescribed in Article 34 of the 2015 Administrative Procedure Law.

Step 2: The Administrative Court accepts and hears the case

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

  • Accept the lawsuit: If the lawsuit is valid, the Administrative 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 Administrative Court will issue a decision to reject the lawsuit and notify the plaintiff.

In case the Administrative 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 Administrative Court will send notices and case documents to the plaintiff, the defendant administrative agency, and other relevant parties.
  • Organizing a trial: The Administrative Court will organize a trial for the parties to argue, present their opinions, and evidence.
  • Mediation: The Administrative 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 Administrative Court will issue a judgment.

Step 3: The Administrative Court Issues a Judgment

The judgment of the Administrative 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 Administrative Court may apply compulsory measures to compel enforcement.

3. Helpful Resources

Here are some helpful resources for resolving tax disputes:

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
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