Dossier on state compensation claim at the tax authority in Vietnam

Hello, The Editorial Board would like to answer as follows:

1. Scope of state compensation liability of the Tax authority in Vietnam

According to the provisions of Article 2 of Decision 657/QD-TCT, the Tax authority is responsible for compensating for damage in the following cases:

- Issuing decisions to sanction administrative violations against the law;

- Applying measures to prevent and ensure the handling of illegal administrative violations;

- Applying coercive measures to enforce decisions sanctioning illegal administrative violations;

- Imposing illegal taxes, fees, and charges; illegal collection of taxes, fees, and charges; illegal tax arrears and tax refunds; illegal collection of land use fees;

- Not applying or improperly applying the provisions of the Law on Denunciations, measures to protect the whistleblower when he or she requests according to the provisions of Clause 6, Article 17 of the Law on State Compensation Liability 2017.

- Committing prohibited acts according to the provisions of the Law on Access to Information on intentionally providing false information without correction and without providing the information again;

- Issue a disciplinary decision to illegally force out tax officials under the authority of the Head of the Tax Department.

2. Basis for determining the State's compensation liability in Vietnam

According to the provisions of Article 4 of Decision 657/QD-TCT, the Tax authority is responsible for compensation when there are all the following grounds:

- There is one of the grounds to determine the illegal behavior of tax officials performing official duties that causes damage and requires corresponding compensation:

+ Have a document as a basis for claiming compensation according to regulations and request the agency directly managing the person performing official duties causing damage or the Court with jurisdiction to resolve civil cases to resolve the compensation claim. ;

+ The court with jurisdiction shall settle administrative cases that have established the unlawful acts of the defendant as a public official damages damages within the scope of the state's compensation responsibility, and may request compensation during or before the hearing for the examination of evidence submission, access , disclosure, and dialogue;

+ The court with jurisdiction to resolve the criminal case has determined that there was an illegal act by the defendant who performed official duty, causing damage within the scope of the State's compensation liability in administrative management activities, civil proceedings, criminal judgment execution, civil judgment enforcement, and compensation claims during the process of resolving criminal cases.

- There is actual damage to the injured person within the scope of the compensation liability of the Tax authority.

- There is a cause-and-effect relationship between the actual damage and the act causing the damage.

Thus, the Tax authority will be responsible for compensating for damages, making decisions on sanctioning illegal administrative violations, applying illegal preventive measures, illegally collecting taxes... based on the above bases for determining responsibility.

3. Dossier on state compensation claim at the tax authority in Vietnam at the Tax authority in Vietnam

According to the provisions of Article 4 of Decision 657/QD-TCT, the compensation request documents are as follows:

- In case the damaged person directly requests compensation, the compensation request dossier (hereinafter referred to as the dossier) includes:

+ Compensation request document according to Form No. 01/BTNN;

Form No. 01/BTNN: Download

+ Documents as a basis for claiming compensation as prescribed in Clause 2, Article 4 of Decision 657/QD-TCT, except in cases where the damaged person is not sent or cannot have a document as a basis for claiming compensation;

+ Documents proving the identity of the damaged person;

+ Documents and evidence related to the compensation claim (if any).

- In case the claimant is an heir (if there are many heirs, those heirs must appoint a representative) or the representative of the person who suffered damage, in addition to the documents specified in Points a, b, and d, Clause 1, Article 4, the application must also contain the following documents:

+ Documents proving the identity of the heir or representative of the damaged person;

+ Legal authorization document in case of authorized representation;

+ In case the person who suffered damage dies and has a will, the person claiming compensation must provide a will. If there is no will, there must be a legal document on inheritance rights.

- The written compensation request must have the following main contents:

+ Full name, address, and contact phone number (if any) of the claimant;

+ Date, month, and year of making the written request for compensation;

+ Damage-causing acts of people performing official duties;

+ The cause-and-effect relationship between the actual damage caused and the damage-causing behavior of the person performing public duties;

+ Damage, calculation, and level of compensation claim;

+ Request to advance compensation costs (if any);

+ Request the compensation agency to collect documents as a basis for the compensation claim, but must clearly state the name of the document and the address where the document was collected in cases where the claimant is unable to collect documents as a basis for the claim;

+ Request to restore honor (if any);

+ Request restoration of other legitimate rights and interests (if any).

In case the injured person only requests restoration of honor, the written request for compensation must have the contents specified in Points a, b, c, d, g, and h, Clause 3 of Article 4 of Decision 657/QD-TCT.

- The compensation claimant submits 01 set of documents, either directly or via postal service, to the Tax authority for compensation settlement.

- In the event that the claimant directly submits the application, the papers, documents, and evidence are copies, but the original must be available for comparison;

  - In the event that the claimant sends the dossier via postal service, these papers, documents, and evidence are certified copies according to the provisions of the law on authentication.

Thus, if the person who has suffered damage directly requests compensation, the compensation claim documents need to be prepared, such as: documents, evidence related to the compensation claim, documents proving identity, etc. At the same time, the person suffering damage can submit the application directly to the State agency or send the application via postal service.