According to the law, taxpayers have the right to complain about tax when there are grounds to believe that decisions or acts of competent subjects are illegal, infringing upon their legitimate rights and interests. However, tax complaint is not easy, not everyone can implement them. Therefore, in order to help taxpayers ensure their legitimate rights and interests, Apolo Lawyers (Tel: (028) 66.701.709) provides our clients with the legal consultation service on procedures for tax complaints in Vietnam.

There are 3 points you should pay attention to when complaining about tax:

1. The complaint right of taxpayers, organizations, or individuals

Taxpayers, organizations, or individuals have the right to complain to the tax administrative agencies or the competent authorities about the review of administrative agencies and tax administration officials when there are grounds to believe that these decisions or acts are illegal, infringing upon their legitimate rights and interests.

There are some administration decisions of tax administration:

• Tax imposition decision; tax notice;
• Deciding on tax exemption or reduction;
• Tax refund decision; decide not to collect tax;
• Decision on sanctioning administrative violations for tax law violations;
• Decision on enforcement of tax administrative decisions;
• Other tax administrative decisions as prescribed by law.

2. Procedures for tax complaints in Vietnam

There are 3 steps to fulfill a tax complaint in Vietnam:

Step 1: Submit the tax complaint application and the dossier to the inspection department of the tax administration agency (Tax Sub-Department, Tax Department).

Clients can choose to submit directly at agencies or submit by post.

Within 10 days of receipt of tax complaints, tax administrative agencies shall process the application. Tax complaints settlement time can be 30 days, 45 days, or 60 days depending on the complexity of the case.

Step 2: The tax administration agency will review the dossier, if the dossier is invalid, additional requests will be requested.

Step 3: The tax administration agency settles through the complaint settlement procedure.

>>> Read more: Personal Income Tax for foreigners working in Vietnam
>>> Read more: Foreign Contractor Tax Vietnam: How to Calculate it

3. Legal consultation service on procedures for tax complaints at Apolo Lawyers

In case our clients want to fulfill tax complaints, Apolo Lawyers committees provide the legal consultation service on the procedure for tax complaints in the most optimal ways. Using our service, clients will be assisted no limited but the following tasks:

• Discuss in detail with the customer to understand the disputed issue and specific requirements of the customer.
• Researching regulations/precedents to identify possible current regulations to defend the thesis of clients, to ensure strict compliance with tax laws, in accordance with practice, while still protecting the legitimate interests of customers.
• Drafting letter of complaint to resolve arising disputes with tax authorities;
• Send a complaint letter approved by the customer, signed and stamped to the tax authority;
• On behalf of the client, follow up and meet with the tax authority to discuss and provide additional explanations to convince the tax authority to agree with the arguments in the complaint letter;
• Solving problems in the process of tax authorities is the same as providing documents and proofs.
• Complaint about the second time when the administrative decision or tax notice has not yet ensured the interests of the customer (if any).​

For further information, please contact us: Apolo Lawyers

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