Receiving comments amending the Law on Tax Administration: Clarifying the responsibilities of relevant agencies

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Regulations on refunding taxes, fines, late payment after resolving complaints or conducting consultations when dealing with first and second complaints for complex complaints is necessary. Photo: T.Linh.

Specifying responsibilities when making complaints

According to the Ministry of Finance, in order to continue improving the Law on Tax Administration (amendment), the Ministry of Finance cooperated with the Finance-Budget Committee of the National Assembly to study and receive opinions of the Standing Committee of the National Assembly on Tax Administration Law (amended). One of the issues of interest in the draft Law is that it is the responsibility and authority of the relevant agencies, which are related to the responsibilities of the State Audit. According to the Ministry of Finance and the Finance and Budget Committee of the National Assembly, in case the State Audit Agency, the State Inspectorate directly audits and inspects taxpayers, there is a content to propose the obligation to pay. State budget taxpayers shall have to comply with the proposals of the State Auditing agency and the State Inspectorate. The Ministry of Finance affirmed that the above regulations are consistent with the law on State Auditing and Inspection.

If taxpayers disagree with the State Audit or State Inspector's petition, taxpayers have the right to lodge complaints against these agencies in accordance with the Law on administrative Complaints and Litigation.

Particularly, in cases where the State Audit Agency or the State Inspectorate does not directly audit and inspect taxpayers but conduct audits and inspections at tax administration agencies with contents related to paying taxes and obligations of taxpayers, the Ministry of Finance said that the recommendations of the State Auditor and the State Inspectorate are recommendations to tax administration agencies (no value required for third parties to be taxpayers). Tax administration agencies shall issue tax-handling decisions or conduct inspections to determine payable tax amounts according to the provisions of law; then taxpayers shall comply with the handling decisions of tax administration agencies.

The Ministry of Finance and the Finance-Budget Committee have completed the draft Law under this plan.

Clarify the content of complaints and denunciations

In order to complete the Law, many opinions of the Standing Committee of the National Assembly said that it is necessary to review the provisions related to the tasks and powers of some agencies and organizations in Articles 15, 23, 24, 26 and contents of regulations on complaints, denunciations and lawsuits. Obtaining opinions, the Ministry of Finance and the Finance-Budget Committee said that these provisions were inherited in the current Law on Tax Administration. On the other hand, in tax administration, there are also specific contents related to the rights and obligations of organizations and individuals as well as the powers and responsibilities of agencies.

"In order to ensure the legal basis for implementation, the provisions on refunding taxes, fines and late payment after settling complaints, or the organization of consultations when settling complaints for the first and second time for complicated complaints, it is necessary,” the Ministry of Finance affirmed.

Amending Law on Tax Administration: increase power for tax agents

Also at the 31st session of the Standing Committee of the National Assembly on the Tax Administration Law (amended), many comments also contributed to the addition of representatives of the Commune People's Council to the Tax Advisory Council (Article 28 of the draft). According to the Ministry of Finance, the draft Law has been revised. Accordingly, there is no longer the content of the Tax Advisory Council for communes, wards and townships. Article 28 shall stipulate the main contents including: The establishment of the Advisory Council based on the number and size of business households and individuals doing business in the locality (not necessarily all localities must be established); Mission of the Council; operational budget of the Council; assign the Minister of Finance to stipulate the operation of the Tax Advisory Council of communes, wards and townships. At the same time, the draft also stated that the addition of representatives of the commune People's Council to the Tax Advisory Council is decided by the Chairman of the district People's Committee. This content will be detailed.