Decision 178/QD-TCT 2019 the process for settling complaints by tax offices at all levels

DECISION

On the promulgation of the process for settling complaints
by tax offices at all levels

^_________

THE GENERAL DIRECTOR OF TAXATION

Pursuant to the Law on Tax Administration No. 78/2006/QH11 dated November 29, 2006 and the Laws Amending and Supplementing a Number of Articles of the Law on Tax Administration No. 78/2006/QH11;

Pursuant to the Law on Complaints No. 02/2011/QH13 dated November 11, 2011;

Pursuant to the Government’s Decree No. 75/2012/ND-CP dated October 03, 2012 detailing and guiding the implementation of the Law on Complaints;

Pursuant to Circular No. 07/2013/TT-TTCP dated October 31, 2013 of the Government Inspectorate prescribing the process for settling administrative complaints;

Pursuant to Circular No. 07/2014/TT-TTCP dated October 31, 2014 of the Government Inspectorate prescribing the process for settling complaints, denunciations, petitions and feedback;

Pursuant to Decision No. 2278/2007/QD-TTCP dated October 24, 2007 of the Government Inspectorate on the promulgation of the Regulations on establishment and management of inspection dossiers, complaint settlement dossiers, and denunciation settlement dossiers;

Pursuant to Decision No. 41/2018/QD-TTg dated September 25, 2018 of the Prime Minister on defining the functions, tasks, powers and organizational structure of the General Department of Taxation under the Ministry of Finance;

At the proposal of the Director of the Internal Examination Department,

HEREBY DECIDES:

Article 1. To promulgate the Process for settling complaints by tax offices at all levels under this Decision which supersedes Decision No. 878/QD-TCT dated May 15, 2015 of the General Director of Taxation on promulgation of the Process for settling complaints by tax offices at all levels.

Article 2. This Decision takes effect from the date of signing. Heads of Departments and equivalent units under and affiliated to the General Department of Taxation; Directors of Tax Departments of provinces and municipalities; Directors of the Tax Departments of districts, towns, and provincial cities shall be responsible for the implementation of this Decision./.

THE PROCESS

FOR SETTLING COMPLAINTS BY TAX OFFICES AT ALL LEVELS
(Promulgated under Decision No. 178/QD-TCT dated February 25, 2019 of the General Director of Taxation)

Part I

GENERAL PROVISIONS

I. OBJECTIVES OF THE PROCESS

To standardize the details and steps for receiving and settling complaints from taxpayers or tax civil servants by tax offices at all levels, ensuring full compliance with the law regulations and consistent implementation across the sector, in order to enhance professionalism, effectively fulfill the responsibilities of tax offices in settling complaints from taxpayers or tax civil servants in accordance with the law regulations, and meet the demands of reform and modernization within the tax sector.

II. SCOPE OF REGULATION OF THE PROCESS

This Process prescribes the sequence and procedures for receiving complaints; the sequence and procedures for settling complaints by tax offices at all levels, and shall be applied uniformly throughout the tax sector.

III. PARTIES INVOLVED IN THE PROCESS

- Heads of tax offices at all levels.

- Heads of units under tax offices at all levels.

- Civil servants and public employees of the internal inspection sections of tax offices at all levels.

- Civil servants and public employees of other relevant professional and technical sections.

IV. INTERPRETATION

For the purposes of this Process, the terms below are construed as follows:

1. “Day” and “working day”: As defined by the regulations on settlement of complaints by tax offices at all levels.

2. The sections tasked with settling complaints in this process include the Internal Examination Department of the General Department of Taxation; the Internal Examination Divisions under the provincial-level Tax Departments; the Internal Examination Teams of the district-level Tax Departments (or the teams tasked with settling complaints of the district-level Tax Departments).

Part II

DETAILS OF THE PROCESS

I. CLASSIFICATION AND PROPOSAL FOR PROCESSING COMPLAINTS, APPROVAL OF COMPLAINT PROCESSING PROPOSALS

Step 1: Classification and proposal for settling complaints

Upon receiving the complaint forwarded by the administrative section, within 01 working day, the head of the section tasked with processing complaints must assign a person to process the complaint.

Within 1 working day from the date he/she is assigned to process the complaint, the assigned person must update information about the complaint onto the KTNB (internal examination) application (including the date the tax office received the complaint, incoming correspondence reference number, name of the person who files the complaint, and a summary of the complained matters).

Within 03 working days from the date he/she updates information about the complaint onto the KTNB application, the assigned person must analyze the complaint and draft a written proposal for processing it (using Form No. 01/KN attached), enclosed with a draft guidance note; or a draft complaint transfer note; or a draft notice of non-acceptance for complaint settlement, or a draft notice of acceptance for complaint settlement, etc. (depending on each case below), to be submitted to the head of the section tasked with settling complaints for him/her to sign it for submission (he/she shall sign it on the same working day, unless it is submitted to him/her at the end of the day) and then submitted to the head of the tax office for him/her to sign off on it.

Complaints are classified, and for which settlement shall be proposed, on a case-by-case basis as follows:

B1.1. The title indicates a complaint, but its details consist solely of feedback, recommendations, or denunciations:

In cases where the title indicates a complaint but its details do not affect or infringe upon the legitimate rights and interests of the person who files the complaint. If its details indicate feedback, recommendations, or denunciations in nature, it shall not be accepted following the complaint settlement process. The person processing the complaint shall submit it to the head of the section for settlement following the sequence applicable to recommendations or feedback or the denunciation settlement process.

B1.2. The complaint indicates both complaint and denunciation matters:

In cases where the complaint indicates both complaint and denunciation matters, the person assigned to process the complaint must separate each matter of the complaint for consideration and settlement following the sequence and procedures prescribed by law. Complaints shall be settled in accordance with regulations of this Process.

B1.3. The complaint is not within the jurisdiction of the receiving tax office:

B1.3.1. If a complaint is not within the jurisdiction of any tax office at all levels, the tax office receiving the complaint must draft an guidance note and send it to the person who files the complaint (using Form No. 02/KN attached hereto). The guidance shall only be provided once and if the person who files the complaint sends along the (original) documents and papers, the receiving tax office shall return them enclosed with the guidance note to the person who files the complaint.

B1.3.2. If the complaint is not within the jurisdiction of the receiving tax office but is within the jurisdiction of another tax office, the receiving tax office shall make a complaint transfer note (using Form No. 03/KN attached hereto) and send it to the competent tax office and the person who files the complaint so that the person who files the complaint can contact the competent tax office for the complaint to be settled.

B1.3.3. If the complaints transferred by National Assembly deputies, People's Council deputies, Vietnam Fatherland Front Committee and member organizations of the Vietnam Fatherland Front, or press agencies and other authorities are not within the jurisdiction of any tax office, the receiving tax office shall make a notice of non-acceptance for complaint settlement (using Form No. 04A/KN attached hereto) and send it to the authority, organization or individual that transferred the complaint (enclosed with the received complaint) for information.

B1.4. The complaint is within the jurisdiction of the receiving tax office:

B1.4.1. The complaint falls into one of the cases where it cannot be accepted for settlement in accordance with Article 11 of the Law No. 02/2011/QH13 on Complaints dated November 11, 2011, the receiving tax office shall make a notice of non-acceptance for complaint settlement (using Form No. 04A/KN attached hereto) and send it to the person who files the complaint for information, or if the complaint falls into one of the cases where it is ineligible for being settled as prescribed at Point b, Clause 2, Article 6 of Circular No. 07/2014/TT-TTCP dated October 31, 2014 of the Government Inspectorate, the receiving tax office shall issue a notice of ineligibility for settlement (using Form No. 04B/KN attached hereto) to the person who files the complaint for information and additional implementation of the procedures necessary for the complaint.

B1.4.2. The complaint falls into one of the cases where it cannot be accepted for settlement in accordance with Article 11 of the Law No. 02/2011/QH13 on Complaints dated November 11, 2011, the receiving tax office shall make a notice of acceptance for complaint settlement (using Form No. 05/KN attached hereto) and send it to the person who files the complaint for information and, at the same time, propose a settlement plan (the complaint must be verified and settled immediately). In cases where many persons complain about the same matter and appoint one to represent them during the settlement of their complaint, the complaint shall be accepted if it contains all signatures, full names, addresses of the person who files the complaints and is enclosed with a power of attorney, and the notice of acceptance shall be sent to the representative.

B1.4.3. If the complaints transferred by National Assembly deputies, People's Council deputies, Vietnam Fatherland Front Committee and member organizations of the Vietnam Fatherland Front, and other authorities are not within the jurisdiction of the tax office and eligible for being settled, the receiving tax office shall make a notice of acceptance for complaint settlement (using Form No. 05/KN attached hereto) and send it to the person who files the complaint and the authority, organization or individual that transferred the complaint, for information. If the complaint is within its jurisdiction but not eligible for being settled, the receiving tax office shall make a notice of non-acceptance for complaint settlement (using Form No. 04A/KN attached hereto) and send it to the authority, organization or individual that transferred the complaint (enclosed with the received complaint) for information.

B1.5. If a complaint falls within the jurisdiction of the lower-level tax office but the prescribed time limit has passed without a decision on complaint settlement being issued, the head of the higher-level tax office shall issue a written request to the lower-level tax office to settle the case and send it to the person who files the complaint (using Form No. 03A/KN attached hereto). At the same time, he/she shall be responsible for directing, inspecting, and urging the settlement by the lower-level tax office and applying measures within his/her competence against those who are irresponsible or deliberately delay the settlement of the complaint.

B1.6. In cases where the complaint consists of matters that is both within the jurisdiction of the receiving tax office and an authority outside the tax sector, it is necessary to separate the complaint and classify each matter of the complaint specifically. The tax office shall keep the complaint to consider and settle the matter within its jurisdiction of the tax office and guide the taxpayer to send the matter not within its jurisdiction to the competent authority for settlement and, at the same time, return documents unrelated to the matter it is settling (if any) to the person who files the complaint (using Form No. 02/KN attached hereto).

B1.7. In cases where the person who files the complaint complains about additional matters during the complaint settlement process, they shall be settled in accordance with this Process as follows:

For additional matters that are not within the jurisdiction of the tax office receiving the complaint, they shall be settled in accordance with Clause B1.3, Section I, Part II of this Process.

For additional matters that are within the jurisdiction of the tax office receiving the complaint, they shall be settled as a new complaint in accordance with Clause B1.4, Section I, Part II of this Process.

B1.8. The person assigned to process the complaint shall proactively retrieve data and dossiers on the KTNB application and the sector’s specific applications. In cases where, after the data has been retrieved from the application but the dossier remains incomplete, he/she shall:

+ Send an email requesting the lower-level tax office to provide a compressed file of the first-time complaint settlement dossier.

+ Make a written request to the person who files the complaint asking for documents that are not available in the system and are incomplete on the provincial-level Tax Department’s dossiers.

+ The person who files the complaint shall provide such documents within 3 working days from the date he/she receives the written request.

Step 2: Approve complaint processing proposals

Within 01 working day from the date he/she receives the written proposal for processing the complaint, enclosed with a draft document depending on each specific case (a guidance note; or a complaint transfer note; or a notice of non-acceptance for complaint settlement, or a notice of acceptance for complaint settlement), the head of the tax office shall be responsible for signing off on them.

Step 3: Publicly disclose the written response to the person who files the complaint in the course of classifying and proposing for processing the complaint

- Within 01 (one) working day from the date the tax office leader signs off on the documents for issuance during the settlement process and the results of complaint settlement prescribed in Section I, Part II of this Process, the civil servant of the section tasked with advising on settling taxpayer complaints shall update them on the KTNB application. At the same time, the civil servant of the section tasked with advising on settling taxpayer complaints shall draft a notice of a code and a password for looking up complaint settlement dossiers (using Form No. 01/KN-MS) and submit it to the head of the section tasked with advising on settling complaints, who shall then put it forward to the head of the tax office for him/her to sign off on it for issuance and seal it in accordance with the applicable regulations, enclosed with the tax office’s written response to the person who files the complaint during the process of classifying and proposing for processing the complaint (a guidance note; a complaint transfer note; a notice of non-acceptance for complaint settlement, a notice of ineligibility for settlement; a notice of acceptance for complaint settlement, etc.).

- The Head of the section tasked with advising on settling taxpayer complaints shall review on the KTNB application the information in the written complaint response updated on the KTNB application before making it public on the tax sector's Portal. This shall be done within ½ working day after the civil servant of the section tasked with advising on settling taxpayer complaints updates the document the KTNB application browser.

II. SETTLEMENT OF COMPLAINTS WITHIN JURISDICTION

1. In cases where physical verification is necessitated for complaint settlement, the following steps shall be followed:

In cases where, through research and analysis of the complaint dossier, it is found that the case is complicated as well as physical verification is necessitated for its settlement, and the head of the tax office has approved so, the following steps shall be followed:

Step 1: Meet the person who files the complaint

After the head of the tax office signs off on the written proposal for processing the complaint, in case of necessity, the person tasked with processing the complaint shall meet the person who files the complaint to confirm his/her identity; clarify the details and evidence, and investigate the matter. If the grounds for the complaint are found to be contrary to the law, the civil servant shall then guide and explain this to the person who files the complaint, allowing the person who files the complaint can withdraw the complaint (in cases where the person who files the complaint wishes to do so).

Step 2: Draft a decision and formulate a verification plan

Within 03 working days from the date he/she obtains the approval, the person tasked with processing the complaint must draft a decision on verification of the complaint (using Form No. 06/KN attached hereto) and formulate a plan to verify the complaint (using Form No. 07/KN attached hereto) to be submitted to the head of the section tasked with settling complaints for him/her to sign it for submission (he/she shall sign it within 01 working day from the date he/she receives the draft decision and the verification plan) and then submitted to the head of the tax office for him/her to sign off on it.

Step 3: Review and sign the decision and approve the plan to verify the complaint

After receiving the draft decision on verification of the complaint and the plan for verifying the complaint, if no revisions are required, the head of the tax office shall sign off on them.

Within 01 working day from the date it receives the decision on verification of the complaint and the signed-off verification plan, the administrative section shall stamp the official seal on them, record them into the official correspondence logbook, and send them to relevant units, organizations and individuals by post (return receipt requested) and by email (if they have their own email addresses).

In cases where the head of the team (group) or a member of the team (group), or the person tasked with verification is changed; the verification plan must be implemented under the decision of the head of tax office and following the prescribed sequences and procedures.

The civil servant tasked with settling the complaint shall update the decision on verification of the complaint onto the KTNB application for it to be made public on the tax sector’s Portal as prescribed in Step 12 of this Process.

Step 4: Announce the verification decision

1. Within 03 days from the date the verification decision is signed, the person or team (group) tasked with verification (collectively referred to as the verifier) must announce the decision on verification of the complaint at the office where the person, against whom the complaint is filed, is working or at the head office of the authority against which the complaint is filed.

2. The participants in the decision announcement session shall be decided by the verifier, including: The verifier of the complaint; the person against whom the complaint is filed; the person who files the complaint; the head or representative of the authority or organization that employs the person against whom the complaint is filed; and a representative of the local government (if necessary).

3. Upon announcement of the decision on verification of the complaint, the verifier shall announce the full text of the decision; clearly state the matters to be verified, the rights and obligations of the person against whom the complaint is filed and of relevant units, organizations and individuals; and notify the verifier's work schedule.

4. The announcement of the verification decision must be recorded in minutes (using Form No. 08/KN attached hereto) with the signatures of the verifier, the person against whom the complaint is filed, the person who files the complaint, and representatives of relevant units, organizations and individuals (if any). The minutes of the announcement of the decision on verification of the complaint shall be executed into at least three counterparts, of which one is given to the person who files the complaint, one given to the person against whom the complaint is filed, and one kept in the complaint settlement dossier.

Step 5: Conduct verification

The verifier of the complaint shall follow the complaint verification plan signed off by the head of the tax office. If the tax office already have documents and dossiers in accordance with the regulations on tax administration (including paper documents and dossiers, and documents and dossiers managed on information technology applications) provided by the person who files the complaint upon request (during the first-time complaint settlement), it shall not request the person who files the complaint, the person against whom the complaint is filed, and relevant organizations and individuals to provide them.

B5.1. Meet the person who files the complaint

1. The verifier of the complaint shall meet in person and request the person who files the complaint or his/her representative, authorized person, lawyer, or legal assistant to provide information, documents, and evidence related to the complaint.

2. The meeting shall be recorded in minutes which shall clearly state the time and date, venue, attendance, and discussions and be signed by the parties. The minutes shall be executed into at least two counterparts (using Form No. 08/KN attached hereto), of which each party keeps one.

3. In cases where the in-person meeting cannot be held due to objective reasons, the verifier of the complaint shall send a written request to the person who files the complaint or his/her representative, authorized person, lawyer, or legal assistant asking for information, documents, and evidence in order to clarify the complaint. The information, documents and evidence shall be provided within 03 days from the date the request is received.

B5.2. Meet in person with the person against whom the complaint is filed

1. The verifier of the complaint shall meet in person and request the person against whom the complaint is filed to provide information, documents, and evidence related to the complaint, and to explain the administrative decision and administrative act against which the complaint is filed.

Particularly for complaints related to transfer pricing, in cases where the verification and inspection determine that the tax assessment of the Inspection Team or the provincial-level Tax Department is not really justifiable, if deemed necessary, the verifier shall discuss with the Inspection Team (in case of first-time complaint settlement) or the provincial-level Tax Department (in case of second-time complaint settlement) to select and agree on a settlement plan.

2. The meeting shall be recorded in minutes which shall clearly state the time and date, venue, attendance, and discussions and be signed by the parties. The minutes shall be executed into at least two counterparts (using Form No. 08/KN attached hereto), of which each party keeps one.

3. The information, documents, evidence, and written explanations shall be provided within 3 days from the date the request is received (using Form No. 09/KN attached hereto).

B5.3. Receive and process information, documents and evidence

1. Upon receipt of the information, a document, or evidence provided in person by the person who files the complaint or his/her representative, authorized person, lawyer, or legal assistant, the person against whom the complaint is filed, any relevant authority, organization, unit, or individual, the verifier of the complaint must make a receipt (using Form No. 10/KN attached hereto).

2. The information, documents, and evidence collected must clearly indicate their sources. Upon collection of photocopies, the verifier of the complaint must compare them with their originals. In cases where the originals are not available, it must be clearly stated in the receipt. The information, documents and evidence provided by agencies, organizations and units must be verified by the respective agencies, organizations and units. The information, documents and evidence provided by individuals must be verified by the individual providers. In cases where a document is missing pages, text, or is too damaged or faded to be read accurately, the person collecting it must clearly state its condition in the receipt.

The verifier of the complaint must check the authenticity of the information, documents and evidence collected. In cases where the authenticity of the information and documents cannot be verified,, he/she shall clearly state that the recorded information was provided by the person who files the complaint.

3. The verifier of the complaint must evaluate and make judgments about the evidentiary value of the information, documents, and evidence collected in compliance with legal regulations and principles in settling complaints. The information, documents, and evidence used to settle a complaint must come from clear sources and demonstrate objectivity, relevance, and legality.

4. The information, documents and evidence collected in the course of complaint settlement must be used in accordance with the regulations and strictly managed; and only provided or publicly disclosed with permission from competent authorities.

The verification shall be completed within 5 working days. In complicated cases, it shall be completed within no more than 10 working days.

B5.4. Cases where the documents are unclear and there are insufficient grounds for consideration and settlement

In cases where the documents are unclear and there are insufficient grounds for consideration and settlement, if deemed necessary, the following tasks shall be carried out:

1. Draft a written request for the person who files the complaint and the person against whom the complaint is filed to provide additional documents and evidence related to the complaint (using Form No. 09/KN attached hereto). The information, documents, evidence, and written explanations shall be provided within 03 working days from the date the request is received.

2. Draft a written request for explanations sent to the person who files the complaint and the person against whom the complaint (using Form No. 11A/KN attached hereto). The person who files the complaint and the person against shall provide their explanations in writing (using Form No. 11B/KN attached hereto).

3. Verify with relevant authorities, organizations and individuals regarding the complaint in the following forms:

- The head of the tax office shall issue written requests to relevant agencies, organizations and individuals asking for information, documents and evidence related to the complaint (Form No. 09/KN attached hereto).

- In case of necessity, the head of the tax office shall send a person with a letter of introduction to verify the complaint by meeting in person with the agencies, organizations or individuals where he/she requests them the provide information, documents and evidence related to the complaint. Such meetings shall be recorded in minutes (using Form No. 08/KN attached hereto), which shall be executed into at least 02 counterparts each, of which one shall be given to the authority, organization or individual (upon receipt of the documents, their sources shall be clearly stated, with the signatures of the verifier of the complaint and confirmation of such agency, organization or individual).

B5.5. Extension of the complaint verification period

In case of necessity where the verification period must be extended, the person tasked with verification shall a draft report, which shall be approved by the head of the section tasked with processing complaints, and submit it to the head of the tax office for him/her to issue a decision on extension (using Form No. 14/KN attached hereto). The decision to extend the verification period must be sent to the person against whom the complaint is filed, the person who files the complaint, and relevant units, organizations and individuals.

The total extension for the verification period shall not exceed the time limit for complaint settlement as prescribed by the Law on Complaints.

Step 6: Make a report on the verification results and draft a decision on complaint settlement

Depending on the verification results, within 5 working days (in case of first-time complaint settlement) or 10 working days (in case of second-time complaint settlement), the verifier must finalize the data and evidence, and prepare a report on the results of the complaint verification (using Form No. 15/KN attached hereto); prepare a draft decision on complaint settlement (using Form No. 16A/KN or 16B/KN attached hereto), which shall be approved by the head of the section tasked with settling complaints, and then submit it to the head of the tax office for approval.

Step 7: Solicit comments; internal consultation, advice; and assessment from professional agencies (if necessary)

In cases where the verification process runs into bottlenecks related to policies, mechanisms, specialized regulations, or lacks sufficient legal grounds for settling the complaint, the person tasked with the verification or the complaint settler should select an appropriate approach based on the specific needs and situation as follows:

- Make written requests for comments from the relevant units within the office (using the attached Form No. 12A/KN) concerning the issues raised in the complaint that relate to their specific areas of expertise or in cases where the settlement of the complaint encounters complex matters that may involve differing opinions on the application of policies and mechanisms, or where the issues are not prescribed in existing legal documents. The time limit for soliciting comments from internal units shall comply with the office's working regulations.

- In cases where the complaint is found to have specific matters related to functional sectors and requires their comments before applying legal documents on taxation, the person tasked with settling the complaint shall draft  to solicit comments from specialized agencies, higher-level tax agencies or other relevant agencies, organizations and individuals (using Form No. 12B/KN attached hereto).

- For complaints related to transfer pricing, double tax agreements, etc., in case of necessity, the person tasked with processing the complaint shall make a written request for comments from the international tax authority.

- Make written requests to solicit assessment (using Form No. 13A/KN attached hereto), which shall be applied in cases where it is deemed necessary to assess professional and technical details as a basis for concluding about the complaint.

- Establish an internal consultation council: In case of necessity, if the person tasked with verification found the complaint involving complicated matters, or facing bottlenecks regarding policies and mechanisms, or involving differing opinions, which hinder reaching an agreement on a settlement plan and necessitates internal consultation, the person tasked with verification shall invite people with expertise related to the complaint to participate in the consultation council to discuss and give opinions, thereby considering and choosing a suitable settlement plan in accordance with the regulations and practices, helping to avoid prolonged complaint settlement.

- Establish an advisory council: The complaint settler can invite people with expertise related to the complaint; representatives of political-social and socio-professional organizations to participate in the advisory council for settling the complaint.

The complaint settler shall issue a decision to establish a complaint settlement advisory council (using Form No. 13B/KN attached hereto) and convene meetings of the complaint settlement advisory council. The council’s meetings shall be recorded in minutes, which shall clearly state the time and date, venue, attendance, discussions, opinions of the attendees and be signed by the attendees, or the opinions of the members (who do not attend the meeting) shall be sent to the meeting in writing.

Summarize the comments, consulting opinions, and assessment results of authorities and units to finalize the draft decision on complaint settlement, which shall be submitted to the head of the section tasked with settling complaints for him/her to sign off on it before being transferred to the unit providing appraisal opinions (this shall be completed within 2 working days from the date all comments and opinions are received).

Step 8: Appraise documents

The section tasked with settling complaints shall make a written request for appraisal (using Form No. 12C/KN attached hereto), which shall be approved by the head of this section, enclosed with all entire complaint dossier, report on verification results, comments from relevant units, and a (copy of) draft decision on complaint settlement, and send them to the unit providing appraisal opinions of the tax office at the respective level.

The time limit for appraising documents shall comply with the regulations on the provision of legal opinions on draft proposals for the formulation of legal documents, draft legal documents, and the appraisal of draft administrative documents issued by tax authorities at all levels.

Immediately after receiving the appraisal results, within 1 day, the section tasked with settling complaints shall summarize the appraisal results to finalize the draft decision on complaint settlement and submit it to the head of the tax office for him/her to sign off on it.

Step 9: Organize a dialog

Based on the report on verification results and the draft decision on complaint settlement approved by the head of the tax office, the complaint settler shall organize a dialog (which shall be done within at most 5 working days unless the person who files the complaint or the person against whom the complaint is filed has a written request to postpone the dialog), specifically:

In the course of first-time complaint settlement, if the request of the person who files the complaint and the results of verification are different, the complaint settler shall organize dialogs with the person who files the complaint, the person against whom the complaint is filed, persons with relevant rights and obligations, and relevant authorities, organizations and persons to clarify the complaint, the person who files the complaint’s request and the settlement orientations. Such dialogs must be organized in a public and democratic manner.

In the course of second-time complaint settlement, the complaint settler shall organize dialogs with the person who files the complaint, the person against whom the complaint is filed, persons with relevant rights and obligations, and relevant authorities, organizations and persons to clarify the complaint, the person who files the complaint’s request and the settlement orientations.

The dialog shall follow the sequence below:

B9.1. Prepare for the dialog

Based on the examined and verified dossiers; collected documents and evidence; report on verification result and settlement orientation approved by the head of the tax office to determine the matter to be discussed during the dialog with the person who files the complaint, the person against whom the complaint is filed, and the person with relevant rights and obligations.

B9.2. Notification of dialogs:

The complaint settler or the person tasked with verifying the matters of the complaint shall notify in writing the person who files the complaint, the person against whom the complaint is filed, persons with relevant rights and obligations, and representatives of relevant authorities, organizations and person (if any) of the time, location, and details of the dialog; and, at the same time, update such information onto the KTNB application in order to make the organization of the dialog public on the tax sector's Portal as prescribed in Step 12 of this Process.

The persons who are notified shall themselves attend the dialog at the specified time and date, and venue.

- Attendees to a dialog:

+ The complaint settler or the person tasked with verification of the complaint;

+ The person who files the complaint or his/her representative; the person against whom the complaint is filed; the person with relevant rights and obligations;

+ The authorized person (if any);

+ The lawyer or legal assistant (if any);

+ Representatives of relevant authorities, organizations, units and individuals;

- Venue of the dialog: Head office of the complaint settler; place for receiving citizens of the complaint settler, or the head office of the tax office where the complaint arises.

B9.3. Conduct a dialog

1. Check the attendance to the dialog; the eligibility of the person who files the complaint; the person against whom the complaint is filed, the person with relevant rights and obligations, the representative, the authorized person, the lawyer, or the legal assistant (if any). In cases where the attendees to the dialog are not present as per the invitation, the host shall decide whether to proceed with the dialog.

2. Announce the details of the dialog, guide the attendees to the dialog on how to conduct the dialog to ensure the dialog is orderly and effective.

3. Announce the results of the complaint verification and the settlement orientations.

4. The person who files the complaint, the person against whom the complaint is filed, the person with relevant rights and obligations, the lawyer or legal assistant (if any) shall present their opinions about the case, the verification results, and the recommendations for complaint settlement announced by the dialog host; briefly present the details of the case and their wishes, and clearly state the legal justifications for the complaint (if he/she is the person who files the complaint), the legal justifications for previous settlement of the complaint (if he/she is the person against whom the complaint is filed); answer questions raised by the dialog host, the person tasked with verification, and participating authorities during the dialog.

5. The complaint settler, representatives of authorities, organizations and individuals participating in the dialog shall give their opinions;

6. The host of the dialog shall conclude the dialog and on the settlement orientations.

B9.4. Make minutes of the dialog

The dialog shall be recorded in minutes, which shall clearly state the time and date, venue, attendance, discussions, opinions of the attendees, agreed points, any remaining issues with differing opinions, and be signed by all parties (using Form No. 17/KN attached hereto). The minutes shall be executed into at least 03 counterparts, of which each party keeps one.

Step 10: Issue a decision on complaint settlement

By summarizing dossiers, documents, evidence, legal regulations, verification results, minutes of the advisory council’s meeting, results of the dialog (if any) and document appraisal results, the verifier of the complaint shall finalize the draft decision on complaint settlement (using Form No. 16A/KN or 16B/KN attached hereto), which shall be approved by the head of the section tasked with settling complaints, and then submit it to the head of the tax office for him/her to sign off on the decision on complaint settlement. This shall be done within 1 day if there is no additional matter, or 3 days if additional matter arises after the dialog.

In cases where many persons complain about the same matter, the head of the tax office, who has the complaint-settling competence, shall issue each decision on complaint settlement to each complainant or issue a decision on complaint settlement enclosed with a list of complainants.

The time taken to complete each step of this complaint settlement process may vary, but must ensure that the total time to settle a complaint does not exceed the time limit for complaint settlement as prescribed by the Law on Complaints.

The civil servant tasked with settling the complaint shall update the decision on complaint settlement, which have been signed off by the head of the tax office, onto the KTNB application for it to be made public on the tax sector’s Portal as prescribed in Step 12 of this Process.

Step 11: Send the decision on complaint settlement

B11.1. Send a first-time complaint settlement decision

Within 03 working days from the date the decision on complaint settlement is issued, the administrative section must send the decision on complaint settlement to the person who files the complaint (the tax office invites the person who files the complaint to receive it in person at the tax office's head office or send it by post with return receipt requested), the immediate superior of the complaint settler, the competent authority, organization, or individual that transferred the complaint, and relevant units, organizations, or individuals.

B11.2. Send a second-time complaint settlement decision

Within 07 days from the date the decision on complaint settlement, the administrative section must send the decision on complaint settlement to the person who files the complaint (the tax office invites the person who files the complaint to receive it in person at the tax office's head office or send it by post with return receipt requested), the person against whom the complaint is filed, the first-time complaint settler, the person with relevant rights and obligations, the competent agency, organization, or individual that transferred the complaint, and the person responsible for verification, etc.

Step 12: Publicly disclose the written response to the person who files the complaint in the course of complaint settlement and the results of complaint settlement

B12.1. Time limit and form of public disclosure of documents in the course of complaint settlement.

1. Update and post information in the course of complaint settlement and results thereof on the tax sector's Portal

- Within 01 (one) working day from the date the tax office leader signs off on the documents for issuance during the settlement process and the results of complaint settlement prescribed in Section II, Part II of this Process, the civil servant of the section tasked with advising on settling taxpayer complaints shall update them on the KTNB application.

- The Head of the section tasked with advising on settling taxpayer complaints shall review on the KTNB application the information in the written complaint response updated on the KTNB application before making it public on the tax sector's Portal. This shall be done within ½ working day after the civil servant of the section tasked with advising on settling taxpayer complaints updates the document the KTNB application browser.

2. Post it at the workplace or at the place for receiving citizens. It shall be posted for at least 15 days from the date the decision on complaint settlement is issued (in case of second-time complaint settlement).

3. Publicly disclose the decision on complaint settlement at a meeting of the office or organization where the person, against whom the complaint is filed, is working. The head of the tax office settling the complaint shall sign a written notice to the relevant authority, organization or individual 03 working days in advance (using Form No. 21/KN attached hereto).

4. Announce it on mass media, including: audio journalism, visual journalism, printed newspapers and electronic newspapers. The complaint settler may choose one of the forms of notification, including in the audio journalism, visual journalism, printed newspapers and electronic newspapers, to make the announcement.

The announcement shall be made in at least 02 audio broadcasts, 02 visual broadcasts, or 02 issues of printed newspapers. The announcement shall be displayed on the electronic newspapers for at least 15 days from the date it is posted.

B12.2. Time limit and form of public disclosure for decisions on settlement of complaints against disciplinary decisions

When a decision on settlement of a complaint against a decision on disciplinary actions against a civil servant or public employee comes into legal effect, the head of the tax office where the civil servant or public employee is working shall be responsible for publicly disclosing the above conclusion to all civil servants and public employees within the office.

The time limit and form of public disclosure shall be similar to those for public disclosure of the decision on settlement of complaints against administrative decisions and administrative acts prescribed at Point B12.1 above.

Step 13: Execute a legally effective complaint settlement decision

The head of the tax office against which the complaint is filed shall, based on the legally effective decision on complaint settlement, promptly amend or replace the administrative decision, adjust the administrative act that has violated the law; compensate for damages; restore the legitimate rights and interests of the aggrieved person in accordance with the law regulations and, at the same time, holding relevant civil servants (if any) accountable. A copy of the decision to amend the original administrative decision shall sent to the higher-level tax office that issued the legally effective decision on complaint settlement.

The head of the section tasked with settling complaints shall be responsible for monitoring, urging, and inspecting the execution of legally effective decisions on complaint settlement issued by the head of the tax office at the same level.

Step 14: Input data and archive the complaint settlement dossier

1. The section tasked with settling complaints shall be responsible for updating all data on the complaint settlement process following its progress into the KTNB application in a complete and timely manner.

2. After the complaint settlement is completed, the section tasked with settling complaints must record the complaint into the complaint (results of complaint settlement) monitoring book. Civil servants tasked with directly processing complaints shall store all documents and dossiers in a scientific manner. In addition to archiving paper copies, it is necessary to store soft copies on the system (compressed files of all first-time complaint settlement dossiers). In cases where the complainant continues to file a complaint with the higher level; the office that has settled the complaint must promptly provide soft copies of documents via email and provide the dossier’s reference code to the higher-level tax office for it to retrieve additional information on the software immediately after the lower-level tax office receives the notice of acceptance of the second-time complaint from the higher-level tax office.

3. Within 30 days from the date the dossier is finalized (the date the competent authority issues the decision on complaint settlement), the last person tasked with settling the complaint must complete the arrangement, make a table of contents and hand over the entire dossiers to the person tasked with archiving dossiers (within the section tasked with settling complaints). The handover of the dossier must be documented in a record.

2. In cases where immediate settlement is required

In cases where, through research and analysis of the complaint dossier and relevant legal documents, if there is sufficient legal grounds to confirm the correctness or incorrectness of the complaint, the person tasked with settling the complaint shall perform the following steps:

Step 1: Meet the person who files the complaint

Step 2: Draft a report on the verification results in the complaint dossier and draft a decision on complaint settlement

Step 3: Solicit comments, advice and assessments from professional agencies (if necessary).

Step 4: Review documents

Step 5: Organize dialogs

Step 6: Issue a decision on complaint settlement

Step 7: Send the decision on complaint settlement

Step 8: Publicly disclose the results of complaint settlement

Step 9: Execute the decision on complaint settlement

Step 10: Input data and archive the complaint settlement dossier

The sequence, procedures, details and time for performing the above steps are similar to those for performing the respective steps in cases where physical verification is necessitated for complaint settlement.

III. SETTLEMENT OF COMPLAINTS AGAINST DECISIONS ON DISCIPLINARY ACTIONS AGAINST TAX CIVIL SERVANTS AND PUBLIC EMPLOYEES

The settlement of complaints against decisions on disciplinary actions against tax civil servants and public employees shall follow procedures and steps similar to those for settling complaints against administrative decisions and administrative acts of tax offices.

In the course of settlement of complaints against disciplinary actions against tax civil servants and public employees, the first- and second-time complaint settlers must organize dialogs.

IV. SUSPENSION OF COMPLAINT SETTLEMENT

1. When the person who files the complaint has a written request to withdraw the complaint or has an opinion recorded in the meeting minutes stating the agreement to withdraw the complaint and signs such minutes, the person responsible for verification (in cases that verification is necessitated) or the person tasked with settling the complaint (in cases that must be settled immediately) shall draft a report and a decision on suspension of the complaint settlement, and submit it to the person competent to settle the complaint within 03 working days from the date he/she receives the request to withdraw the complaint or the person who files the complaint agrees to withdraw the complaint.

2. The complaint settler shall review and sign off on the decision on suspension (using Form No. 18/KN attached hereto) within 03 working days from the date he/she receives the document from the person responsible for verification, and send it to the person who files the complaint, the person against whom the complaint is filed, the person with relevant rights and obligations, the agency, organization, unit, or individual that transferred the complaint.

3. Within 01 (one) working day from the date the tax office leader signs off on the suspension decision (using Form No. 18/KN attached hereto), the civil servant of the section tasked with advising on settling taxpayer complaints shall update it on the KTNB application.

- The Head of the section tasked with advising on settling taxpayer complaints shall review on the KTNB application the information in the written complaint response updated on the KTNB application before making it public on the tax sector's Portal. This shall be done within ½ working day after the civil servant of the section tasked with advising on settling taxpayer complaints updates the document the KTNB application browser.

V. TEMPORARY SUSPENSION OF EXECUTION OF ADMINISTRATIVE DECISIONS AGAINST WHICH COMPLAINTS ARE FILED

1. In the course of processing the complaint settlement dossier, if the complaint settler finds the execution of the administrative decision, against which the complaint is filed, will cause irremediable consequences, the complaint settler shall issue a decision to temporarily suspend the execution of such decision (made using Form No. 19A/KN attached hereto).

2. The suspension duration must not exceed the remaining duration of the settlement time limit.

3. When the complaint settler finds the reason for suspension no longer exists, the complaint settler shall promptly issue a decision to cancel such suspension decision (made using Form No. 20/KN attached hereto).

4. The temporary suspension decision or the decision to cancel temporary suspension decision shall be sent to the person who files the complaint, the person against whom the complaint is filed, the person with relevant rights and obligations, and other persons responsible for the execution thereof within 02 working days from the date it is issued, and shall be included in the complaint settlement dossier.

5. Within 01 (one) working day from the date the tax office leader signs off on the temporary suspension decision or a decision to cancel the above temporary suspension decision, the civil servant of the section tasked with advising on settling taxpayer complaints shall update it on the KTNB application.

- The Head of the section tasked with advising on settling taxpayer complaints shall review on the KTNB application the information in the written complaint response updated on the KTNB application before making it public on the tax sector's Portal. This shall be done within ½ working day after the civil servant of the section tasked with advising on settling taxpayer complaints updates the document the KTNB application browser.

Part III

ORGANIZATION OF IMPLEMENTATION

I. GUIDELINES FOR IMPLEMENTATION

The Internal Examination Department under the General Department of Taxation shall be responsible for guiding and directing the implementation and organizing the inspection of the implementation of this Process throughout the sector.

II. IMPLEMENTATION

Heads of tax offices at all levels shall be responsible for organizing, arranging and assigning civil servants and public employees under their management to strictly implement this Process; organizing inspections of the implementation of the Process by lower-level tax offices on a periodical and ad-hoc basis; promptly rewarding and disciplining collectives and individuals who perform well or commit violations during the implementation of the Process.

Heads of tax offices at all levels shall be responsible for publicly disclosing the steps of this Process on the tax sector's Portal in accordance with the instructions in the Process for publicly disclosing the steps for settling complaints and the results of settling complaints of taxpayers by tax offices at all levels.

In the course of organization and implementation, if any issues arise, the units under the General Department of Taxation, as well as the Tax Departments of provinces and municipalities, should promptly report them to the General Department of Taxation (via the Internal Examination Department) for review, adjustment, or amendment as needed./.