TapchiKhoahgcDHQGHN:Lu|thpc,Tap31.S6 1 (2015) 11-22
\j Dac thu trong giai quylt tranh chip thul bing thu tuc khilu nai o Viet Nam
Nguyin Thi Lan Huang*
Khoa Lugl, Dai hoc QuSc gia Ha Noi, 144 Xudn Thiiy. Cdu gidy. Hd Noi, VieT nam Nhan ngay 06 thang 01 nam 2015
Chinh sua ngay 26 thang 02 nam 2015; Chip nhan dSng ngay 20 th&ig 3 nam 2015
Tom tat: Tranh chap thue \k tranh chip hanh chinh co lien quan d^n quySt dinh Ihu thug va quy^t dinh xii phat doi vdi ngirdi ngp t h u l Hien nay, giai quygt tranh chdp thui biing khiiu nai theo Luat Khieu nai, Luat Quan ly thue vk cac van ban hudng dSn thi hanh. Co quan giai quylt tranh chip thue la CCT quan thue, Co quan Hai quan, Bo Tai chinh va ca quan c6 thim quy€n khac. Do tranh chap ve thu6 co anh hudng tnjc tilp d§n Igi ich ciia nguai nop thuS, dac biet la anh hudng dia thuc hien quyen sd hiru tai san ciia doanh nghiep v& loi I'ch ciia ngiroi gop v6[i nfin thdi han giai quySt can dirge rut ngan va khic phuc tinh trang "Luat khung" trong xac dinh can cii tinh thu^ va phuong phap tinh thu§.
7K- khoa: Luat thue, ngu-cri nop thuS, tranh chip thu^, co quan thuS, danh thuS.
1. B a t v a n d e
Tranh chap thuS la tranh c h i p hanh ehinh c o lien quan den quyet dinh thu thu^, quygt dinh x u phat ddi vdi n g u d i nop t h u l Tranh c h i p phat sinh do bat ddng ciia ngudi nop thue ddi vdi quyet dinh ciia c a quan c o tham q u y l n thu thue va xii" phat. Va de giai q u y l t tranh c h i p c i n tuan thu theo trinh tu, thii tuc luat djnh d l x a c dinh dung sai Irong quyet dinh eiia c o quan cd t h i m quyen. Hien nay, giai quyet tranh c h i p ve thu^ theo hai thii tuc: mdt la thii tuc khilu nai theo Lu^t Khieu nai va thii tuc td tung tai tda i n theo Luat Td tung hanh chinh.
Vdi viec ban hanh Luat khieu nai nam 2 0 I I va L u i t Td Tung hanh chinh 2010, thu tuc giai quyet tranh chap thue da ro rang. Trudc khi ban hanh hai luat nay, cac vu viec tranh c h i p t h u l cung da d u g c giai quyet theo eon dudng k h i l u nai theo Luat K h i l u nai, t d c a o ' va khdi kien ra toa an hanh chinh theo trinh tu, thu tuc qui dinh trong Phap lenh giai quyet cae vu an hanh chinh". So vdi eac uanh chap liSn quan den quyet dinh hanh chinh, hanh vi hanh chinh v l dat dai, lao dong, canh tranh, tranh chSp thue
DT.: 84-973-590-888 Email: huongcn70@gmail com
Luat KJiieu nai 2011 diroc ban hanh thay the Luat Khieu nai, to cao ducrc ban hanh nam 1998, sua doi nam 2004 va, 2005.
Phap lenh thii tiic giai quyet cac vu an hanh chinh ngay dugc Uy ban Thutmg vu Qu6c h6i ban hanh nam 1996 va duac siia d6i b6 sung nam 1998 va nam 2006,
N.T.L Hirong/Tgp chiKIwalwc DHQGHN. Luat hec Tgp 31. 36 1(2015) 11-22
lidn quan true tilp din led ich cua ngudi nop thul trong thuc hien nghia vu ddi vdi Nha nude, va viee tranh chip nay cd the gay anh hudng xiu dSn boat dgng kinh doanh cua doanh nghiep, quyln va loi ich cua doanh nghiep va ca nhan nop thui. Con viec thuc hien trach nhiem cua CO quan ed thim quyln ihu thue dai dien cho Nha nude khdng chi vi loi ich eua Nha nude ma con phai bao dam cdng bang trong ap dung phap luat ddi vdi ngudi nop thul ndi chung.
Bai vilt dl cap din 1^ luan vl tranh chap thul, dac thu ciia qui dinh phap luat ve giai quylt uanh chip bing thu tuc khilu nai va dl xuit mot sd kiln nghi hoan thien phap luat vg van de nay.
2. Tranh chap thue va thu hjc khieu nai 2.1. Tranh chap ve thue do dau?
Nop thul la nghia vu ciia t6 chiie va ea nhan theo Hiln phap va phap luat. Nghia vu nop thue phat sinh khi tl chiic, ca nhan mua hang hoa, nhan eung cip dich vu; phat sinh thu nhap; thuc hien hanh vi xuit khiu, nhap khau hang hoa...
Khoan thul phai nop la nghia vu dan phuong cua ngudi nop thul khong dua tren su thda thuan giiia ngudi nop thul va Nha nude. Nghia vu nop thul eon dugc goi la Uai vu cua ngudi nop thul d6i vdi Nha nude .
Ca quan c6 thim quyln thu thue dua tren can ed thu thul theo eac Luat thue va trinh tu thu tuc cua Luat Quan ly thul de quylt dinh khoan thue phai thu. Khi ngudi nop thue khdng tuan thu nghia vu nop thue thi Co quan co tham ' (3 nude ta, thuat ngO thfing dung dugc sir dung la nghia vu nop thul, khi ngudi nop thul chua thuc hien nghia vu dong thue thi khoan tien chua n6p dugc gpi la "no thul". Con d Nhat ban, khai niem trai vu thul dugc sir dung khi de cap den nghia vu nop thue d6i vdi Nha nude.
quyln ban hanh quylt djnh in dinh, tniy thu thul vk quylt dinh xil ph^t. Tranh chip vl thu6 phat sinh cd hen quan din quyet dinh thu thue, xu phat vdi ddi tugng tranh chap la khoan tien ma ngudi nop thul phai ngp vie Ngan sach nha:
nude. Tranh chip dugc hilu la tinh tr^ng mSu thuSn, bit ddng va xung dot quan dilm, Igi fch giua ngudi nop thul va ngudi cd thim quyln thu thul, xir ph?t trong qua trinh hanh thu thue va sir mSu thuan, bit ddng hay xung dot vl Igi ich giiJa cac bSn din mue khdng thi dung hoa dugc^ [1]. Th6ng thudng, ngudi ngp thul cho ring khoan thul hoSc tiln phat phm ngp qua cao hoac khdng du can cu thuylt phuc ho, day ehinh la ly do ySu ciu giai quylt khilu m lioac khdi kien.
2.2. Y nghTa gidi quyit tranh chap bdng thu tuc khieu nai
Tranh chip thul cung gidng nhu Uanh chap dan sir thdng thudng lien quan den xac dinh nghTa vu, tuy nhien, ngHa vu thue phat sinh khong CO su thda thuan ma la nghia vu bit huge eiia ngudi nop thue ddi vdi Nha mrdc.
Trong quan he thu nop thue, ngudi nop thue phai ehuyin giao tai san duoi hinh thiic tiln m^t hoac hien vat cho Nhk nude. Can eii tinh thue la ca sd dl xac dinh nghia vu nop thue va cung la can cu dl bao ve Igi I'ch cua ngudi nop thue trong quan he vdi ca quan cd tham quyen thu thul. Thu tuc khilu nai huge ea quan cd tham quyln thu thul phai xem xet 1^ viec ke khai thul va cac can cu tinh thul theo qui dinh phap luat dl khing dinh quylt dinh thu thul hay quylt dinh xii phat la ddng hay sai.
Thu tue khilu nai la thu tuc hanh ehinh dugc dat ra dk giiip cho ngudi khilu nai thuc
•* Tranh chi^ thul dugc hilu \l tinhuang mSu thuan, bit dong vk xung dot quan dilm, Igi ich giiia ngudi nop thue va ngudi thu thuS trong qua trinh hanh thu thue.
N.T.L Hicang/Tgp chiKhoa liocDHQGHN. Ludlhoc. Tgp 31. So I (2015)11-22
hien quySn khieu nai ddi vdi quylt dinh hanh chinh va hanh vi hanh chinh eda ca quan hanh chi'nh nha nude va ngudi co tham quySn. Ddi vdi cac vu khilu n^i ve thul, chd thi tiln hanh khieu nai la ngudi nop thul con ehii the bj khieu nai la ca quan ed thim quyln thu thul.
Tir phia ngudi ngp thue, thii tuc khilu nai giiip cho ngudi ndp thue bao ve quyen Igi ciia minh trude co quan va can bo ed thim quyen thu thue. Luat Khieu nai buoe ca quan quylt dinh thu thue, xu phai phai xem xet lai quylt dinh ciia minh hoac budc ea quan cap tren eiia ea quan nay phai xem xet tfnh hgp 1^', hgp phap trong quyet dinh ciia ca quan cap dudi. Ngudi ndp thue dugc bao dam quyen binh ding trudc phap luat, do dd thu tuc khieu nai ciing chinh la ca sd phap 1;^ bao dam quyen nay. Vdi khieu nai ctia ngudi nop thu6, ca quan ed tham quyen thu thue phai xem xet lai quyet dinh thu thue, quyet dinh xir phat dua tren yeu cau cua ngudi nop thue, can eii tinh thue va can cii xii phat.
Thu tuc nay dugc coi la bien phap "ciiu tro" ddi vdi ngudi nop thue trong quan he vdi cdng quyen va ciing la bien phap kiem soat hanh vi tuan thli phap luat cda ca quan co tham quyen thu.
Trong boi canh siia ddi cac Luat thue va Luat Quan ly thue nham nang cao y thiic tu giac ciia ngudi nop thue thi viec tao ra ca che dan chii trong khieu nai lam cho ngudi ndp thue tin tudng vao su eong bang eua phap luat ddng thdi giup hg su dung thu tuc khieu nai de bao ve quyen Igi cua minh.
thue hoac quyet dinh xu phat doi vdi ngudi ngp thue cua co quan ed tham quyen thu thue.
Theo Lu^t Khieu nai {Luat KN), nguyen lie giai quyet kieu nai la viec khilu n^i va giai quyet khieu nai phai dugc thue hiln theo quy dinh eiia phap luat; bao dam khach quan, cdng khai, dan chu va kip thdi (Dilu 4 Luat KN).
Trong khieu nai thue, Uinh tu thii tuc giai quyet khilu nai ngoai tuan thii Luat Khilu nai eon phai tuan thii cac qui dinh ciia Luat Quan 1^
thue va Luat Hai quan. Giai quyet khieu nai thue nham xem xet lai quyet dinh ciia ca quan CO tham quyen thu thul va ca quan ed tham quyen xii phat da ban hanh. Theo dd, khi giai quyet khieu nai ve thue, trinh tir, thu tue giai quylt theo Luat Khieu nai nhung noi dung xem xet la can eii thu thul, can cii xir phat theo cae Luat thue, Luat Quan ly thue va eac van ban hudng dan thi hanh.
Viec luat hda thii tuc khieu nai trong Luat Khieu n?i 2011 la ca sd phap ly quan trgng di bao dam quyen binh ding giSa ngudi nop thue va Nha nude ttong quan he thu, nop thue. Ve nguyen tac, phap luat cdng nhan quyen khieu nai lan dau ddi vdi ca quan ra quyet dinh thu thue, quylt dinh xii phat, sau dd, ngudi nop thue dugc quyen tiep tue khieu nai khi chua ddng y vdi quylt dinh khieu nai lan dau len ca quan cap tren, hoac dugc dugc khilu nai vugt cap khi ca quan cd tham quyen khong giai quylt khieu nai Ian dau Uong thdi ban Luat dinh. Tuy nhien, viec khieu nai clii dugc thuc hien toi da khong qua hai lan^.
3. Nhung quy djnh tfac thii vl giai quyet khilu nai thul
3.1. Nguyen tac gidi quyet khieu ngi Giai quyet khieu nai la viee thu ly, xac minh, ket luan va ra quyet dinh giai quyet khieu nai. Ddi tugng eua khieu nai la quyet dinh thu
Ngudi nop thue khSng dugc quySn khieu nai qua hai fan diia tten can cu khong dugc thuc hien kilu nai theo Luat Khieu nai hien hanh. Cu the la: hanh vi hanh chinh bi khieu nai lan ba; khieu nai da co quyet dinh giai quyet khieu nai lan hai, het thai han khieu nai ma khong co ly do chinh dang; viec khieu nai da dugc Toa an thu ly giai quyet uu quylt dinh dinh chi giai quyet vu an hanh chinh ciia Toa an (Dilu 12 Luat KN).
_ Hi^>,S / Tap chi Khoa hgc DHQGHN: Ludi IIQC, Tgp 31.361 (2025) 11-22
3.2. Qui dinh vS quyin khieu nai cua ngu-ai nop thue
3.2.1. Chu thi khiiu ngi thue Theo LuSt Khilu nai, khilu nai la viec eong dan, CO quan, tl chuc hoac can bo, cdng chiic theo thli tue Luat nay quy dinh, dl nghi ea quan, td chiie, ca nhan cd thim quyln xem xet lai quylt dinh hanh chinh, hanh vi hanh chinh eua eo quan hanh chinh nha nude, eiia ngudi cd thim quyln trong co quan hanh chinh nha nude hoac quylt dinh ky luat can bg, cong chiic khi CO can cii cho ring quylt dinh hoac hanh vi dd la trai phap luat, xam pham quyln, Igi ich hgp phap eua minh (Dilu 2 Luat KN). Phap luat quan ly thui ngoai tuan thu eac qui dinh chung cua Luat Khilu nai con cu thi h6a quyen khieu n^i ciia ngudi nop thul. Nghi dinh 83/2013/ND- CP hudng din Luat Quan ly thul nam 2006 sua doi, bd sung nam 2012 quy dinh: "Ngudi nop thui, td chiic, ca nhan cd quyen khilu nai vdi ca quan quan ly thul hoac ca quan nha nude cd thim quyln vl vile xem xet lai quylt dinh hanh ehinh, hanh vi hanh ehinh cua ea quan quan ly thul, cdng chiic quan ly thul khi cd can cii cho ring quylt dinh hoac hanh vi do Uai phap luat, xam pham quyln, Igi ich hgp phap ciia minh"
(Khoan 1 Dilu 51).
Theo Luat Khilu nai, ngudi cd quyln khilu nai cd thi tru'c tilp khilu nai, trong Uudng hgp ngudi nop thul khdng thi true tiep khieu nai cd thi uy quyin cho ngudi than hoac luat su khieu nai hoac ngudi trg giiip vien phap ly khieu nai dl bao ve quyln, Igi ich hgp phap ciia minh (Dieu 12 Luat KN).
Trong khilu nai vl thul, ngudi nop thul la td chiic va ca nhan cd quyen khilu nai true tiep hoac uy quyen khieu nai. Thong thudng, ngudi nop thul cd the uy quyen cho van phong luat su, dai ly thul dai dien cho minh de nop dan khilu nai va lam cac yen cau lien quan den thii
tuc khilu n^i. Noi dung cdng vile uy quygn theo Hgp ddng uy quyin dugc ky kit gifta.
ngudi ngp thul va td chiic ho^c cS nhin n h ^ liy quyln.
3.2.2. Npi dung khiiu ngi thui Ddi ntgng ciia khilu nai vl thul la: (i) Ngi dung quylt dinh ciia ca quan hoac ngudi cd thim quyln quylt dinh Ihu thul hoSc xu ph^t vi pham phap luat thul va (ii) Hanh vi hinh chinh cua ca quan cd thim quyln thu thul va ngudi cd thim quyen trong qua trinh quyet dinh thu thul va xir phat.
Ngudi nop thul cd quyln khieu nai khi khdng ddng y vdi quylt dinh ihu thul, quylt dinh ph£tt va hanh vi cxia co quan co thim quyln thu thul va ngudi cd thim quyln theo trinh tg, thu tuc qui dinh trong Lu^t khilu m, Luat Quan ly thul, Luat Hai quan va cae vSn ban phap luat ed hen quan.
v l khilu nai hanh vi hanh chinh ciia ngudi nop thul. Hanh vi hanh ehinh cua ca quan cd thim quyln thu thul la Ca quan Thue, Ca quan Hai quan va cdng chiic ciia cae ca quan nay.
Cac ehii thi nay cd thim quyln theo qui dinh ciia phap luat nhung thuc hien hoac khdng thuc hien nhiem vu, cdng vu theo quy dinh ciia phap luat (Khoan 8 Dilu 2 Luat KN). Trong qua trinh giai quylt khieu nai, viee khdng tuan thii theo thai han thu ly giai quylt, quylt dinh khdng dung thim quyln,.. dugc ggi la cac hanh vi hanh chi'nh thuoc ddi tugng khieu nsu. Bdi vay, cin cd sir phan biet giira khilu nai vl ngi dung ciia quylt dinh va khieu nai vl hanh vi hanh chinh la vi pham vl thu tuc cua ca quan va can bg cd tham quyen thu thue.
- Ddi vai khieu nai vi noi dung Khilu nai vl ndi dung la khilu nai quylt dinh nop thul lien quan din can cii U'nh thue, phuong phap tinh thul... dugc qui dinh^trong cac Luat thul va cac van ban hudng din thi
N.T.L Hmmg/Tgp chi Klioa hgc DHQGHN: Lugl hgc. Tgp 31. So 1 (2015) 11-22
hanh. Cac luat thue qui dinh cu the ve ddi tugng ngp thue, doi tugng chiu thue, doi tugng dugc mien giam, hoan thue va thue suat lam co sd ngudi nop thue cd the tu xac djnh sd thue phai nop. Ngudi nop thue cd the xac dinh dugc viec CO quan thue quyet dinh khoan thue diing hay sai dua tren cac can cii tfnh thue. Tuy nhien, vSn de dat ra la viec hudng dan, giai thfch phap luat khdng ro rang, su khdng thdng nhat ve can cii tfnh thul, phuong phap tinh ±ue la nguyen nhan din den tranh chap. Trong trudng hgp nay, ngudi nop thue phai dua ra bang chung chiing minh ve viec ap dung phap luat khdng dung ciia Co quan cd tham quyen thu thul hoac Co quan cd tham quyen xd pheit.
Do CO quan cd tham quyen thu thue lai chfnh la co quan giai quyet khieu nai nen khdng tranh khdi quyet dinh giai quyet khieu nai dua trin y chf chu quan, dieu nay thudng din tdi viec ngudi nop thue gici khilu nai lin hai ho^c khdi kien ra tda an hanh chfnh. Trong nhilu trudng hgp khdi kiln ra Tda an, Tda myen buy toan bo quylt dinh thu thue hoac quyet djnh xu phat "[2-3].
- Doi vai khiiu ngi ve thii tuc
Viec danh thul phai man thii theo theo trinh tu thli tuc luat dinh. Ca ngudi nop thul va co quan, ngudi cd thim quyen thu thue phai thuc hien theo Luit Quin 1^ thue va cac van ban hudng din thi hanh. Khi cd khieu nai lien quan
^ Trong thdi gian qua, c6 vu viec khdi kien ciia m6t h6 kinh doanh ca thi tai Toa an Nhan dan Th&nh pho Hgi An trong vu kien yeu can buy bo quyet dmh an dinh thu thue khSng dii can cii ph^ luat. Toa an da tuygn huy loan bp Quylt dinh so 1741/QD-CCT ngay 18/7/2011 ciia Chi cue Uudng Chi cue Thul Hgi An - Quang Nam. Hay vu khdi kien cua Cong ty Maseco ddi vdi Quylt dinh cua Chanh thanh Ua Bp Tai chinh Uong viec truy thu thue, Toa an NhSn dan thanh ph6 H6 Chi Minh da tuyen hiiy quylt cua Chanh th^nh tra Bg tai chinh.
den thli tiic thu nop thue thi ngudi nOp thul la ngudi hi thiet h^i do cd hanh vi vi pham ciia ca quan va ngudi cd thim quyln thu thul va xd phat. Bdi viy, viec xem x6t vl tuan thii ciia ca quan va ngudi cd tham quyen thu thul, xii phat ciing chinh la xem xet hanh vi hinh chfnh ciia cac ehii thi nay. Ngudi ngp thul cd nghTa vu cung cap cae chiing cur chiing minh viec vi phgm ciia eo quan va ngudi ed thim quyen thu thul va xii phat.
3.3. Chu the gidi quyit khieu nai ve thue Thdng thudng, co quan cd tham quyln quylt dinh ve thue, xu phat la ca quan cd nghia vu tiep nhan khieu nai.
3.3.1. Ca quan Hdi quan
Co quan Hai quan cd tham quyln quan ly thu thue nhap khau, thue tieu thu dSc biet, thue gia Ui gia tang ddi vdi hang nhap khau va thul xuit khiu ddi vdi hang xuit khau. Viec quan ly thu thue xuat khiu va nhap khau lien quan den vile tinh thue, mien giam thue, hoan thue, truy thu thul, quyet dinh phat.
Luat Hai quan dugc Qudc hoi ban hanh 2001, siia ddi ngay 14/6/2005 ghi nhan quyln khilu nai ben canh quyen khdi kien cua ngudi nop thul doi vdi quyet dinh hanh chinh, hanh vi hanh chinh ciia co quan hai quan va cong chuc hai quan khi cd can ed cho ring quylt djnh, hanh vi trai phap luit xam pham quyln, Igi ich hgp phap ciia minh (Khoan 1 Dieu 75). Dong thai Luat nay ciing ghi nhan Uach nhiem giai quyet khieu nai cua co quan hai quan cac cap ddi vdi quyet dinh hanh chinh, hanh vi hanh chfnh bi khilu nai thuoc thim quyln giai quyet eua minh (Dilu 76).
Theo Luat Hai quan hien hanh (Luit HQ), T6 chuc Hai quan bao gdm: (i) Tdng Cue hai quan la co quan thuoc Chinh phu; (ii) Cue Hii quan tinh, liln tinh, thanh pho true thuoc trung
g / Tap ChiKhoa hpc DHQGHN: Lai: hoc. Tap 31. Sd 1 (2015) 11-22
uong; (iii) Chi cue hU quan cila khiu, Doi Idem soat hai quan va don vi tucoig dirong (Dieu 13 LuatHQ).
Thong thuong, Chi cue Hai quan la co quan true tijp tiep nhan to khai hai quan hang hoa xuit khiu, nhap khau. Viec ki6m tra hai quan, quyet dinh thuS, in dinh thui, hoan thuS, truy thu thui xuit khiu, thui nhap khiu duac qui dinh cu thi thuoc thim quyin cua co quan hm quan noi chung trong do c6 phan chia pham vi quyit dinh ciia Chi Cue Hai quan. Cue Hai quan va T6ng Cue Hai quan. Theo do, khi nguM n6p thui khong ding ^ voi quyet diiih ciia CO quan ra quyit dinh thu thui thi ttiic tiep khiiu nai len CO quan do.
Dii voi quyit dinh ph?t, co quan va ngum CO thim quyin xu phat hanh chfnh trong linh vuc Hai quan duoc phan cip bao gim: (i) cong chftc hai quan dang thi hanh c8ng vu; (ii) Doi truang thuoc Chi cue Hai quan. Dpi trudng thuoc Chi cue kiim ua sau thong quan; (iii) Chi cue truang Chi cue Hai quan, Chi cue truang Chi cue kiim tra sau thong quan. Dpi truang Dpi kiim soat thuoc Cue Hai quan tinh, lien tinh, thanh phi ttuc thuoc trung itong. Dpi truang Doi kiim soat chong buon lau. Dpi truang Dpi thu tuc Hai quan, Hai dpi truang Hai dpi kiim soat Irgn biin va Dpi truang Dpi kiim soat bao ve quyin sa huu tri tue thuoc Cue diiu tra ching bupn lau Ting cue Hai quan; (iv) Cue truang Cue diiu tra chong buon lau. Cue truang Cue kiim tra sau thong quan thuoc Ting cue Hai quan, Cue truang Cue Hai quan tinh, lien tinh, thanh phi true thuoc trung uong; va (v) Ting cue uuong Tong cue Hai quan (Diiu 42 Luat Xii ly vi pham hanh ehinh).
Ngoai thim quyin xii phat trong nganh Hai quan, dii vai vu viec vuot qiia tham quyen xii phat ciia Cue Truang Cue Hai quan tinh, thanh phi thi Cue chuyin hi so vu vi pham hanh
chfnh bao c4o Chu tich Uy ban nhto dSn tiiih, thanh phi ra quyit dinh xur phat, con d6i v « vy viee vupt qua thim quyin xCr phat ciia Tong Cue Hai quan do Cue diiu tra ching buan l$u„
Cue Kiim tra sau thong quan thu IJ thi c4c Cue nay tnre tiip chuyin hi so bfo cao Chi tich tinh, thanh phi ra quyit dinh xd phat'.
Vai viec qui dinh thim quyin xu phat trSn day, nguM n6p thui khi hi xtl phiit ma khoiig ding i voi quyit dinh xu phat se true tiip khiiu nai din co quan ra quyit dinh xu phat.
3.3.2. Co quan thui
He thing eo quan thui dugc t i chiie tir trung uong din dia phuong bao gim Ting Cue Thui uue diupc Bp Tai ehinh. Cue thui tinh thanh phi true thuoc Trung uong va eac chi cue thui thupe quan, huyen. Cac co quan thue duac giao quyin quan ly thui doi vai cae doi tuong nop thui. Theo do, quyit dinh thu thui do cac Co quan thui ban hanh do nguai diing diu ky ten hoac uy quyin ky ten. Khiiu nai viec ra quyit dinh thu thui dii voi Co quan thui co thim quyin cung chfnh la khieu nai nguoi ed thim quyin ra quyit dinh thu thue.
Quyin xu phat eiia ca quan thue dupe tiSn hanh bai (i) cong chiie Thue dang thi hanh cong vu; Doi miang Dpi Thui; Chi cue truang Chi cue Thui; Cue truang Cue Thui; Ting cue truang Ting cue Thui (Diiu 44 Luat Xur 1^ vi pham hanh chinh).
Thim quyin ciia co quan giai quyet khieu nai thui dupe phan dinh theo pham vi quan IJ thui. Cu thi 14;
(I) Chi cue truang Chi cue thue eo thim quyin giai quyit khiiu nai dii voi quyet dinh
' Nghi dinh si 127/2013/ND-CP ngiy 15/10/2013 ciia Chfnh phu quy dinh xu phat vi pham hanh chinh va ciiSng chi thi hanh quy6t dinh hanh chinh ttong ITnh virc Hai quan.
N.T.L Huang/Tap chiKhoa hgc DHQGHN: Ludi IIQC, Tgp 31, So 1 (2015) 11-22
h a n h chinh, h a n h vi hanh chinh ciia minh, cua n g u d i cd trdch n h i l m do minh quan ly true t i l p .
(2) Cue trudng C u e thue cd t h i m q u y l n : (i) Giai q u y l t k h i l u nai ddi vdi q u y l t dinh hanh chinh, hanh vi hanh chfnh ciia chfnh minh; cua n g u d i cd trach nhiem do minh quan 1^ trirc t i l p va (ii) giai quylt Wiilu nai ma Chi cue trudng Chi cue thue da giai quyet nhung c6n cd khilu n ^ .
(3) T d n g cue trudng Tdng cue Thue cd tham q u y l n : (i) Giai quyet khieu n ^ ddi vdi quyet dinh hanh chfnh, hanh vi hanh chi'nh ciia chinh minh; ciia ngudi cd Uach nhiem do minh quan 1J true t i l p va (ii) Giai q u y l t khieu nai ma Cyc t r u d n g C u e thue da giai quyet lan d i u n h u n g con cd khieu nai.
(4) Bg trudng Bd Tai chfnh cd tham q u y l n : (i) Giai q u y l t khieu nai ddi vdi quyet dinh hanh chinh, hanh vi hanh chfnh ciia chinh minh; ciia n g u d i cd trach nhiem d o minh quan Iji true tilp^; va (ii) giai quyet khieu nai ma Tdng cue T r u d n g Tdng cue Thue da giai quyet lan d i u n h i m g eon khieu nai^.
N h u v | y theo qui djnh tren, viec xac dinh tham quyen giai quyet khieu ntii theo nguyen tac giai quyet khieu nai lan dau tai c o quan quyet dinh thu thue, xu: phat, con giai q u y l t Idiieu nai l i n hai tai c o quan cd tham q u y l n cap tren. Can cii vao thdi hieu khieu n^i, thdi han thu 1;^, thdi han giai quyet khieu n?i, ngudi nop t h u l thuc hien q u y l n khieu nai yen cau c o quan cd tham q u y l n quyet dinh thu t h u l , x u phat x e m xet I^i q u y l t dinh da ban hanh.
* Thanh tra Bo Tai chinh la co quan thiiSc Bp Tai chinh cd thira quyln xii phat, theo do ngudi ra quyet dinh xii phat la Chanh thanh tra Ii chii the bi khieu nai
^ Dilu 59 Th6ng tu 28/2008/TT-BTC ngay 28/2/2011 hudng din thi hanh rapt s6 dieu ciia Luat quan ly thue, hudng din thi hanh Nghi djnh 85/2007/nD-CP ngay 25/5/2007 va Nghi dinh 106/2010/ND-CP ngay 28/10/2010.
3.4. Cdc hanh vi vi phgm cua Co quan c6 tham quyin thu thue, xii phat bi khieu ngi
So vdi giai quyet bang thu tuc td tung tai tda an'", giai quyet khieu nai don gian hon n h i l u . C o quan ra quyet dinh xem lai can cii r a q u y l t djnh de xac dinh diing hay sai trong ngi dung khieu nai ciia ngudi nop thul. Tuy nhidn, vi^c x d ly nay khdng dugc t h u c hien bdi mgt ca quan ddc lap nen khdng the phii n h i n ket qua thdng thuong Uong khieu nai thue la c a quan giai q u y l t khieu nai giiJ nguyen quan diem trong q u y l t dinh thu t h u l hoac xii phat.
Trong trudng h g p k i t qua giai q u y l t khilu nai l i n d i u l a giii nguyen quyet dinh thu thue hoac x u phat thi n g u d i nop thue co quyen khieu nai l i n hai len c o quan cap tren. Hoac lua chgn khdi kien ra tda an hanh c h i n h "
Tiiy thuoc vao npi dung khieu nai, c a quan tiep nhan khieu nai p h i i xem xet ndi dung khieu n^i va tra Idi trong thdi han phap luat qui dinh.
Theo kinh nghiem cua Cue Thue thanh pho Hd Chf Minh, cac vu khieu nai xoay quanh cac ndi dung: (i) Thieu can cu an dinh t h u l , truy thu thue, x u phat vi pham; (ii) H i t thdi h i l u t m y thu, phat; (iii) Khdng tuan thii thdi han theo qui dinh v l thanh Ua, kiem tra, ban hanh quyet dinh thanh tra, kiem tra khdng diing tham quyen; (iv) Ldi trong qui tiinh thanh Ua, kiem tra nhu l i p bien b i n k i i m tra, bien ban thanh tra; (v)
Viec giai quyet uanh chap tai toa an ngoai tham gia ciia tham phdn, hpi tham nhan dan, con cd su tham gia ciJa kiem sat vien, v& viec thu thap chiing cii tuan theo cac tnnh tu thii tuc Luat dinh vdi thdi han giai quyet dai hon giai quyet khieu nai.
" Luat To tung hanh chinh 2010 qui dinh quyen quyet dinh va ty dinh doat khdi kien ciia to chiic va ci nhan (Dieu 7), ngoai ra, cho phep ngirdi khdi kien lya ebon khdi kien vu an hanh chinh tai toa an hoac khieu nai den nguoi cd thim quyen giai quyet khieu nai khi cung mot iuc co don khieu nai va viia co don khdi kien (Dieu 31).
N.T.L Hir<nig/Tgp chiKhoa hpcDHQGHN. Lual hoc Tap31. So 1 (2015) 11-22
Khdng tdng dat hoac tdng d^t khong hgp le cac van ban hen quan din thanh tra, kiim tra ; (vi) Ban hanh quylt djnh xii phat cac npi dung thanh tra, kiim tra vugt pham vi cho phep ; (vii) Quylt dinh xii phat khong ddng ddi tugng nhim lin gifla phap nhan va ca nhan [4].
Vdi 1^ do Uanh chap kl Uen, ed thi tbiy ring khi co quan ra quyet djnh thu thue va xu:
phat chua tuan thii qui djnh phap lu^t ve can cii thu thul, thim quyln, Uinh tu thu tuc kiem Ua, thanh tra va xii phat. Trong nhiing midng hgp nay cin xac djnh Uach nhiem cua nhiing ngudi cd thim quyln, va huge hg phai khic phuc hau qua gay ra cho ngudi nop thul. Ngoai ra, ca quan giai quylt khilu nai, xii phat can c6 bien phap kiim tra, kiem soat Uong ndi bg de ban chi tinh ttang bit cap Uong qua Uinh quyet dinh thu thul va xu phat din den khieu nai.
3.5. Qui dinh quyin va nghia vu ciia nguai khieu nai thui
- Quyin dugc khieu nai hai cap: Uong khilu nai hanh chi'nh, ngudi nop thul dugc bao ve Uudc hanh vi cua co quan quyet dinh thu thul va quylt dinh xir phat. Ngudi nop thue cd thi khilu nai lin hai khi khieu nai lin diu khdng dugc giai quylt.
Thu tuc khieu nai hai cip ho trg cho ngudi nop thul cd thi khieu n^i len cip tren ciia CO quan giai quyet khilu nai lan diu trong trudng hgp ngudi ndp thue khdng ddng y vdi quylt dinh giai quylt khieu nai lin diu.
Theo Luat KN, ngudi khilu nai dugc bao dam dugc thu ly don giai quyet khieu nai lin hai (Dilu 36 Luat KN).
Quyln khieu nai hai cap theo trinh tu, thii tuc Luat dinh giiip cho ngudi nop thue cd thi dugc xem xet lai nhanh chdng yeu cau cua minh trong thdi han ngan hon so vdi khdi kien theo thu tuc to tung tai Toa an hanh chi'nh. Tuy
nhiln, viec thuc hien quyln nay khdng dugc bao dam su khach quan Uong viec xem xet khiiu nai bdi khilu nai lin mgt do chfnh co quan cd thim quyln thu thol ho^c xii phat giai quylt. Con khi khilu nai lin hai len ca quan cip uln cua co quan giai quylt khilu nai lin mgt thi cd thi bao dam U'nh khach quan hon do CO quan nay khdng phai la co quan trirc tilp ra quylt dinh thu thul hoac xii phat. Vile khieu nai lin hai chi mang Igi kit qua cd Igi cho ngudi ndp thul khi Co quan giai quyet khilu nai lin hai chiing minh dugc vile ra quyet djnh thu thul hoac xu phat thude ddi tugng hi khilu nai chua du can CUT, trai vdi qui dinh ciia phap luat hoac khdng tuSn thii trinh tu, thii tuc theo Luit Quan ly thul.
- Quyin dugc giai quyit trong thai han Luat dinh
Thdng diudng, sau khi tilp nhan don khilu nai lin diu, Uong thdi ban 10 ngay, ngudi cd thim quyln giai quylt khilu nai phai thu ly giai quylt va thdng bao bang van ban cho ngudi khilu nai'^, trudng hgp khdng thu ly giai quylt phai nlu rd 1^ do (Diiu 27 Luat KN).
Ngudi nop thul dugc bao dam giai quyet khilu nai trong mpt thdi han nhit dinh tiiy thuoc vao U'nh phiic tap cua vu vile, lin khieu nai, dia dilm Uanh chip thul. Cu the la: theo Luat Khilu nai, thdi han giii quyet khilu n^
lin dau khdng qua 30 ngay, kl tir ngay thu \f, ddi vdi vu viec phiie tap thi thdi han giai quyet cd thi keo dai hon nhung khdng qua 45 ngay, kl tir ngay thu 1;^. 0 vimg sau, viing xa di lai khd khan thi thdi han giai quylt khilu n^
khdng qua 45 ngay, ke tir ngay thu ly; doi vdi vu viec phiic tap thi thdi han giai quyet cd the keo dai han nhung khdng qua 60 ngay, ke tii ngay thu ly (Dieu 28).
'- Khong thuoc rapt uong cac mrcmg hgp khong dugc thu ly giai quylt dugc quy dinh tai Dieu 11 cua LuSt KN.
N.T.L. Hicamg/Tap chiKhoa hgc DHQGHN: Lugl hgc, Tap 31. So 1 (2015) 11-22
CBng nhu khieu nai lan diu, khieu nai lin hai dugc bao dam giai quyet Uong thdi han nhit dinh. Thdi han giai quylt khilu nai lin hai khdng qua 45 ngay, kl tu ngay thu IJ; ddi vdi vu viec phiic tap thi thdi ban giai quylt khilu nai cd the keo dai hon nhung khdng qua 60 ngay, ke tir ngay thu ly. CJ vung siu, viing xa di lai khd khan thi thdi han giai quylt khilu nai khdng qua 60 ngay, kl tir ngay thu ly; ddi vdi vu viee phiie tap thi thdi ban giai quylt khilu nai cd thi keo dai hon, nhung khdng qua 70 ngay, kl tii ngay thu !•$ (Dilu 37).
- Quyen duac tiep can thong tin vi gidi quyit khieu nai
Quyen dugc tilp can thdng tin giai quylt khieu nai la can cii dl ngudi nop thul thuc hien quyen khieu nai lin hai hoac khdi kien. Sau khi CO quan cd tham quyen thu ra quyet dinh thu thue hoac xir phat, quyet dinh phai gici din ngudi CO nghia vu nop thue. Ngi dung thdng bao hen quan din kit qua giai quyet khieu nai vdi ngi dung giu nguyen quyet dinh thue, xu phat, sua ddi mgt phan hoac siia ddi toan bd.
Trong thdi ban 03 ngay lam viec, ke tir ngay c6 quyet dinh giai quylt khieu nai, ngudi giai quylt khieu nai lan diu ed Uach nhiem giM quyet dinh giai quyet khilu nai cho ngudi khilu nai (Dilu 32 Luat KN).
- Bao dam lai ich ctia vat chat cua nguai nop thui
Khi ed su bat ddng vdi quyet dinh thu thul hoac xii phat, ngudi nop thul vin phai thuc hien nghia vu nop thue song hanh ciing vdi thue hien quyln khieu nai. Ngi dung nay dugc ghi nhin trong Luat Quan ly thul 2006 (Luat QLT) ve trach nhiem ciia ngudi nop thue Uong viec nop sd thul in dinh: "Ngudi nop thul phii nop sd thul in djnh theo thdng bao cua ca quan quan ly thul. Trudng hgp khdng ddng y vdi sd thue do CO quan quan ly thue an dinh thi ngudi
nop thul van phai nop sd thul dd, ddng thdi ed quyln yeu ciu co quan quan ly thul giai thfch hoSc khieu nai, khdi kiln ve vile in dinh thul"
(Dilu 41).
Khi cd quyet dinh giai quyet khilu n^i, co quan quan ly thul phai hoan Ua sd tiln thul, sd tiln phat thu khdng dung cho ngudi nop thue, ben thir ba Uong thdi h?n mudi lam ngay, kl tir ngay nhan dugc quylt dinh xii: ly ciia co quan quan ly thue cip tten hoac ca quan cd thim quyln theo quy dinh eua phap luat (Dilu 118 Luat QLT).
Cd nghia la, ddi vdi khieu nai thul, ttong trudng hgp co quan giai quyet khieu nai giai quylt nhanh chdng se bao dam quyen Igi vit chit cho ngudi nop thue. Trong trudng hgp viec khieu nai diing, ngudi nop thue se khdng bi keo dai thdi han phai tam nop tien thue, tien phat, hoac bdt thdi gian va chi phf cho khilu nai lin hai hoac khdi kien.
4. Nhirng van de riit ra tir nghien ciru 4.1. Can c6 hudng dan rieng ve thai han gidi quyet khiiu nai thue
Nhu tten da de cap, do co quan giii quylt khieu nai lan mdt ddng thdi la co quan thu thue hoac xir phat nen kit qua giai quyet khilu nai thudng giiJ nguyen quyet dinh thu thue hoac xii phat, Uong khi do ngudi nop thue cd bit ddng van phai thue hien nghia vu ndp thul, nop phat theo qui dinh. Hien nay, viec giai quylt khieu nai thul mac dii dua tten cac Luat thul va Luat Quan ly thue nhung do tinh Uang "luit khung"
nen viec ap dung deu phai cd van ban qui dinh chi tiet ciia Chinh phii, hudng din cua Bg tai chinh va Tong Cue thue. Vdi tinh Uang nay, cd the ndi viee co quan cd thim quyen thu thul cip tren bac quylt dinh ciia Co quan eip dudi it
N.TL Hi^mg/Tap chiKhoa hocDHQGHN: Lugl hoc. Tap 31, SS 1 (2015) 11-22
xay ra hon do cd ciing quan diem danh thue.
Trong khi Luat K h i l u ngi qui dinh: " H i t tiidi han giai q u y l t k h i l u nai quy dinh tai Dieu 37 ciia Luat K h i l u n a i " ma khilu nai khdng dugc giai q u y l t hoac ngudi khilu nai khdng ddng y vdi q u y l t dinh giai quylt khilu nai lan hai thi ed q u y l n khdi k i l n vu an hanh chfnh tai Tda an theo quy djnh cua L u i t Td tung hanh chinh ( D i l u 42). Vdi qui dinh tren day, n l u ngudi nop t h u l tuan thii cac thu tuc khilu nai theo hai c i p sau do mdi khdi k i l n ra tda se g i y tdn kem v l chi phi cho ngudi nop thul. Vdi nhimg dac thu v i ddi tugng Uanh chap thue qui dinh nit ngan thdi han giai quylt khilu nai ciia Co quan thue va C o quan Hai quan.
4.2. Xic ly trach nhiem cua ca quan vd nguai co tham quyen thu thue
Trach nhiem cua c o quan cd tham quyen thu t h u l suy cho cimg la Uach nhiem cua ngudi cd chiic vu cu the. Qua trinh ra quyet dinh thu t h u l , xii phat la qua trinh ap dung cac qui dinh phap luat t h u l Uong mpt vu viec cu the. C o quan va can bd cd t h i m quyen quyet dinh hanh chfnh va hanh vi hanh chi'nh la ngudi thi hanh cdng vu theo liy quyen ciia Nha nude nen vile ap dung sai phap luat xay ra khdng chi gay thiet hai cho ngudi nop t h u l ma con gay thilt hai cho ca N h a n u d e de hoan tit viec xii Ij* khieu nai.
Tir thuc u a n g khdng it vu vile khieu nai lan dau va k h i l u nai lan hai khdng lam thay ddi quyet dinh thu t h u l , xu phat nen nhilu doanh nghiep
phai k i l n ra tda va k i t qua la doanh nghiep da t h i n g ki?n''' [5], cd t h i t h i y r i n g c i n lam rd u a c h nhiem cua cac ehii t h i l i l n quan l i o n g q u a Uinh ra q u y l t dinh thu tiiul, xu' phat vh giai q u y i t k h i i u nai khi c i c q u y l t dinh n a y bj tda a n ttjyen huy. Bh han c h i tinh Ugng n^y phap luat c i n qui dinh rd Uach nhiem vat c h i t ddi vdi n g u d i cd t h i m q u y l n thuc h i l n h a n h vi hanh chinh va ngudi diing dau to chiic thu thue khi q u y l t dinh thu t h u i , x u phat t h i l u can cii, khdng tuan thii Uinh tu, tiiu tuc theo Luat Quail ly t h u l dan d i n khilu nai. D i y la c o sd d l nang cao Uach n h i l m trong quan ly thu t h u l , bao d a m q u y l n ciia ngudi ndp t h u l va h a n t h i niia bao d a m q u y l n binh d i n g ttude p h a p luat ctia ngudi nop t h u l .
4.3. Hodn thien phap luat nham hgn che nguyin nhan dan den tranh chap
Tren thuc te, r i t n h i i u vu v i l e tranh chap lien quan d i n viec hudng d i n thi hanh phap luit, c h i n g ban n h u thdi ban h u d n g im dai, ddi tugng chiu t h u i , p h u o n g p h a p tfnh t h u l . . . Trong n h i l u vu Uanh c h i p , gia tri ttanh c h i p rat Idn cd khi len tdi hang chuc, hang tram ti ddng.
Tda an hanh chi'nh cd the la chii t h i giiip ngirdi nop t h u l bao v l quyen Igi cua minh trudc Co quan thu thue h o i e xir phat. Nhin chung, cac phan quyit cua Toa an the hien U'nh khach quan hon bdi uinh tu, thu tuc to tung tai toa an, ngoai ra, Tda an ciing cd vi Uf trung l i p trong xac dinh ngi dung Uanh chap va xem xet tinh phii
Theo Luat Khieu nai, thdi han giai quyet khieu nai lin hai khdng qua 45 ngay, ke tir ngay thu Iji; doi vdi vu viec phijc tap thi thoi han giai quyet khieu nai co the k6o dai hon nhung khong qua 60 ngay, ke tir ngay thu ly.O viing s§u. vung xa di lai kho khan thi thdi han giai quyet khieu nai khong qua 60 ngay, ke tir ngay thu ly, dot vdi vy viec phiic tap thi thai han giai quyet khieu nai co the keo dai hon, nhung khdng qua 70 ngay, ke tir ngay thu ly (Dieu 37).
''* Vu kien cua C6ng ty c6 phin dich vu Phii Nhuan (MASECO) dii vdi Chanh Thanh tra cua Bp Tai chinh v l xii phat truy thu thul 7,17_ti ding. Ng^y 11/3/2014 Toa dn Nh&i dan thanh phi H6 Chi Minh da tuyen Cdng ty MASECO thing kien. Trong yy viec nay, MASECO da phai tra 7,17 ti ding tiln thul thu nhap doanh nghiep bi truy thu tai thdi diSra cd quylt dinh tmy thu va sau khi Toa myen Thanh ua B6 Tai chinh phai huy quylt dinh truy thu va tra lai cho doanh nghiep 7,17 ti dong.
N.T.L Hiamg/Tap chiKhoa hgcDHQGHN: Liigi hoc. Tap 31, Sd 1 (2015) 11-22
hgp cua van ban hudng dan so vdi van ban phap luit cao hon. Tir nhGng phan quylt cua tda an, ca quan cd thim quyln qui dinh chi tilt va hudng din thi hanh cin phai tilp tim dl hoan tiiiln phap luat thul. Khi Luat ngi dung ho^n thien chac chan se giam bdt nhung vu khiiu n ^ thul cdng nhu cac vu khiiu kiln tai Tda an. Dl lam dugc dilu nay, cin cd dpi ngu cac chuyin gia tinh thdng vl kiln thiic phap ly, chuyen mdn ve thul de chuin hda cac qui pham phap luit ttong van ban cd hieu luc cao lam eo sd thdng nhit ap dung phap luat. Ngoai ra, cin phai ban chi tdi da tinh Uang cac qui dinh cila phap luat thue trai vdi cac nguyin tic danh thul.
vay, khi phap luiit khdng qui dinh cu the, rd rang thi ngudi ngp thul khd cd thi dugc bao ve quyln Igi Uudc phap luat.
Thli tuc khilu nai hanh chfnh la cin thilt cd the chan chinh hanh vi eua Co quan cd thim quyln thu thul va ngudi ed thim quyln ddi vdi quyet dinh hanh chfnh va hanh vi hanh chi'nh tuy nhien, cin thilt phai qui dinh chi tai nghiem khic ddi vdi co quan va ngudi cd thim quyln ban hanh quyet dinh thu thul va xir phat Uai phap luat va cd hanh vi khdng tuan thii qui dinh phap luit ttong giai quyet khilu nai. Cd nhu vay, ngu'di nop thue mdi dugc bao dam vi trf binh dang Uong quan he vdi co quan va ngudi cd tham quyen thu thue.
5. Ket luSn
Cd the ndi ttanh chap thue dugc giai quylt theo thu tuc hanh chi'nh cd su khac biet so vdi cac ttanh chap hanh ehinh khae. Quyin cua ngudi nop thul khieu nai khdng chi dugc qui dinh ttong Luat Khieu nai ma con dugc qui dinh ttong Luat Quan ly thue, Lu^t Hai quan va van ban hudng dan ttii hanh. Vile giai quylt khieu nai bang thii tuc khieu nai don gian nhung khd bao dam tfnh khach quan, dac biet ttong bdi canh, eo quan giai quyet khieu nai cudi cung thudng la nhiing ca quan ban hanh van ban va hudng dan ap dyng phap luat. Bdi
Tai lieu tham khao
[1] Giao trinh Lu^t thul Viei Nam, NXB CAND, 2012.
[2] "Bi DN kien, chi cue Thui bupc phai thu hdi quylt dinh sai". Bao Cong an NhSn dan, ngay 1/3/2012.
[3] "Bp Tai chinh tmy thu sai", Le Nga, ngay 12/3/2014. Tai tir http://www,thanhnien.cora.vn.
[4] "Kinh nghiem giai quyet tranh chap, t6 tung vl thul tai Cue Thug TP H6 Chi Minh" K. Hoa, tai til • wwu.taichinhdieniLi vii ngay 8/3/2011.
[5] "Doanh nghiep thing k]?n Chanh thanh tra Bg TM chinh", Vo Due Phiic, tai tii hlip7/tkin lei.vii ng^y 12/3/2014.
22 N.TL H„ons I Tap cUKI.oa hoc DHQGHN: iMal * « Tipil. Si 112015)11-22
The Features in Resolving Tax Disputes under the Administrative Procedure
Nguyen Thi Lan Huang
VNU School of Law. Hanoi. 114 Xutn Thiry Street. Cdu Gidy. Hanoi, Vietnam
Abstract: A tax dispute is a kind of adirinitrative dispute relating to a tax eollected decision anda punish decision applied to the Taxpayers. This dispute may be resolved within in the competance of L Taxation Authorities and Punisment Authorities and under adntinistrative procedure according to the Adnunistrative Appeal Law 2011, the Tax Adnunitrative Law and the related legal te™!^-1"
a case of the a x complaints, tax amount paid by Taxpayers is a forced duty to the State and > deaded by conditions of the tax laws, to order to protect the right and interests of the Taxpayers, it is nessaary to reform the proceduce for settlement and to define clearly the levied conditions in the related tax laws.
Keywords: Tax law, taxpayers, tax dispute, taxation authorities, tax levy.