All citizens, agencies and organizations may complain about administrative decisions or administrative acts of state administrative agencies or competent persons in state administrative agencies. This right is recognized in the Constitution and in legal documents on complaints and denunciations.
Taxpayers, individuals and organizations may lodge complaints about administrative documents and decisions of the District Tax Department when there are grounds to believe that such documents or decisions are unlawful or infringe upon rights and interests of taxpayers.
Law No. 09/1998/QH10 dated December 02, 1998 of the National Assembly on complaints and denunciations
Law No. 02/2011/QH13 of the National Assembly on Complaints
