On 14/10/2022, the Head of the General Department of Taxation issued Decision No. 1607/QD-TCT ("Decision 1607"), providing several new regulations on citizen reception at the headquarters of the General Department of Taxation, replacing Decision 06/QD-TCT ("Decision 06"). In which, the most notable update is that the Head of the General Department of Taxation shall not be allowed to assign/authorize others to perform his/her obligation to settle complaints and reports of citizens.
Under the previous regulations, citizen reception could be reassigned by the Head of the General Department of Taxation to the Deputy Head. At the same time, if the Head and the assigned Deputy Head are not be able to receive citizens according to the published schedule due to objective reasons, they can authorize competent persons to receive citizens on their behalf.
However, under Decision 1607, the Head of the General Department of Taxation is not allowed to reassign/authorize others to receive citizens on their behalf. The Head shall receive citizens periodically on the 15th date of each month (if it coincides with the holiday, the reception date will be moved to the next adjacent working day) and unexpectedly in cases of complex and/or urgent events. In cases where the Head could not receive citizens as scheduled due to objective reasons, he/she could postpone the schedule to another time and simultaneously send a written notice to or directly informs citizens on the change of schedule, the date and time for the next citizen reception.
In addition, Decision 1607 also added various remarkable contents related to citizen’s obligations in cases of complaints and reports, specifically:
Change of location for citizen reception:
- Former location: Room 708, VTC Online Building No. 18 Tam Trinh, Minh Khai Ward, Hai Ba Trung District, Hanoi City;
- Current location: Citizen Reception Room, 123, Lo Duc Street, Hai Ba Trung District, Hanoi City.
The person representing the group of people who come to complain and report must be one of them.
In case there are at least 05 people making complaints, denunciations, petitions and reflections on a content, they must appoint a representative. Such person must be one of them to ensure that he/she has a clear understanding of and responsibility for the issue being presented. At the same time, the appointment of a representative must be expressed in writing bearing the signatures or points of all participants.
This does not exclude the participation of subjects such as lawyers, legal assistants and consultants. However, these subjects will only practice in the role of supporting and advising the interested people to protect their legitimate rights, but not represent them.
Cases where citizens could be subject to violation record and settlement
Persons making complaints, denunciations, petitions or reflections or participation in such process at the place of citizen reception should strictly comply with their obligations as provided for in Section II of Decision 1607. In case of the following acts, citizens may be subject to a violation record of violation and settlement:
- Persons who commit acts of threatening or insulting agencies, units, persons receiving citizens, persons performing official duties or other acts that violate the rules of the citizen reception place.
- Other cases as prescribed by law.
Decision 1607 shall take effect from its issuance date.
Comment: