- How to submit the complaint:
+ Submitted directly at the District Tax Office
+ Send by post.
- Composition and number of dossiers:
+ Component composition, including:
+ Written complaint of taxpayers
+ The enclosed documents (documents and administrative decisions of the relevant tax authorities)
+ Number of file: 01 (set).
- Processing time
The processing time and procedures for lodging complaints and denunciations and settling complaints and denunciations shall comply with the provisions of the legislation on complaints and denunciations. Specifically:
- The time limit for settlement shall not exceed 30 days from the date of acceptance for settlement, for complicated cases, the time limit may be prolonged but not exceed 45 days;
- In deep-lying, remote and difficult-to-reach areas, the time limit for the first settlement shall not exceed 45 days, for complicated cases which may be prolonged but must not exceed 60 days after the date of acceptance for settlement.
- Agencies implementing administrative procedures:
+ The competent authority decides: District Tax Department
+ The agency directly implementing the administrative procedure: Tax Department
+ Coordinating agencies (if any):
- Results of implementation of administrative procedures: Administrative decisions or notices (notices on providing additional explanations dossiers, notices of not subject to complaint settlement).
- Fees (if any):
- Name of the application, form (if any and attached)
- Requirements and conditions for carrying out administrative procedures (if any):
- Legal basis of administrative procedures:
+ Law on Tax Administration No. 78/2006/QH11 dated 29/11/2006
+ Decree No. 83/2013/NĐ-CP dated 22/07/2013 of the Government
+ Circular No. 80/2012/TT-BTC dated 22/5/2012 of the Ministry of Finance
Translated from: Dịch vụ tư vấn thủ tục khiếu nại về thuế
For more information, please contact: MINH KHUE LAW FIRM CO., LTD
Phone to request for legal consultancy service, call: 0986.386.648 (Lawyer, Mrs. Dzung)
Online legal consultancy office and appointment for a consultation at the office: 1900.6162
Email: lienhe@luatminhkhue.vn
Look forward to cooperation with clients!
Best regards./.