How to Appeal a Tax Reassessment Decision in Vietnam: 10 Questions Businesses Ask Most
Receiving a tax reassessment decision — with late-payment interest and administrative fines attached — is one of the most disorienting moments a business can face: cash flow must be managed to pay the amount demanded, while doubts linger over whether the tax authority's calculation is correct. The law gives businesses a clear tool to defend themselves: the right to appeal (khiếu nại) an administrative decision on tax. This article answers the 10 most frequently asked questions, based on the laws in force as of September 2026.
Legal note: The provisions below cite the Law on Tax Administration No. 108/2025/QH15 (Luật Quản lý thuế số 108/2025/QH15) — effective from 1 July 2026, replacing the Law on Tax Administration No. 38/2019/QH14 — and the Law on Complaints No. 02/2011/QH13 (Luật Khiếu nại số 02/2011/QH13) (consolidated text No. 28/VBHN-VPQH, as amended by Law No. 136/2025/QH15 (Luật số 136/2025/QH15) effective 1 July 2026). If your company's reassessment decision was issued before 1 July 2026, the transitional provisions applicable to each specific case must also be checked.
1. Can a tax reassessment decision issued by the tax authority be appealed?
Quick answer: Yes. Taxpayers have the right to appeal administrative decisions on tax — including tax reassessment decisions, tax imposition decisions (quyết định ấn định thuế), and decisions imposing administrative penalties for tax violations — where there are grounds to believe the decision is unlawful and infringes their lawful rights and interests.
Legal basis: Point l, Clause 1, Article 4 and Article 41 of the Law on Tax Administration No. 108/2025/QH15 (Luật Quản lý thuế số 108/2025/QH15) recognise the taxpayer's right to appeal against, and to sue over, administrative decisions and administrative acts on tax. On the general principle, Articles 2 and 7 of the Law on Complaints No. 02/2011/QH13 (Luật Khiếu nại số 02/2011/QH13) define a complaint (khiếu nại) as a request to a competent authority to re-examine an administrative decision where there are grounds to believe it is unlawful.
Procedure and practical notes: The right of appeal covers both reassessment decisions issued after a tax inspection or examination and tax imposition decisions. Not every disagreement over a tax calculation amounts to grounds for appeal — the business must point to a specific illegality (a wrong legal provision applied, miscalculated figures, incorrect procedure, or an ultra vires act), not merely feel that "the amount is too high".
Risks and recommendations: An appeal without clear grounds is likely to be rejected at the acceptance stage, wasting time while the full tax amount must still be paid pending resolution. Before appealing, carefully review the reassessment decision together with the accounting records and supporting documents to identify the specific error.
2. What is the deadline for appealing a tax reassessment decision?
Quick answer: 90 days from the date the business receives or learns of the reassessment decision. After this deadline, without an objective obstacle, the right to appeal is lost.
Legal basis: Article 9 of the Law on Complaints (Luật Khiếu nại số 02/2011/QH13): "The statute of limitations for complaints is 90 days, counting from the date of receipt of, or learning of, the administrative decision or administrative act." Where a person cannot exercise the right of complaint within the limitation period due to illness, natural disaster, enemy sabotage, business travel, study in a distant place, or other objective obstacles, the period of such obstacle is not counted into the limitation period.
Procedure and practical notes: The starting point is the date of receipt (with a delivery record or postal slip) or the date the business "learned of" the decision — for example, through public posting or a notice from the tax authority. For a business, claiming "we did not know" is very difficult to sustain, because reassessment decisions are normally served directly or sent to the registered tax address. So as soon as you receive the decision, record the date of receipt and start counting the 90 days.
Risks and recommendations: This is the most common trap: many businesses spend their time negotiating and explaining verbally with the tax authority, letting the 90 days slip by — and by the time they want to file a formal appeal, the limitation period has expired. The safe rule: within the first 30 days of receiving the decision, finalise your course of action — appeal, accept and pay, or sue.
3. Where do I file the appeal, and what does the dossier include?
Quick answer: The first appeal is filed with the very person who issued the reassessment decision (for example, the Head of the Tax Sub-Department or the Director of the Tax Department who signed it). The dossier comprises the appeal petition and the documents supporting the matters complained of.
Legal basis: Clause 1, Article 7 of the Law on Complaints: a first appeal is filed with the person who issued the administrative decision or the agency employing the person who committed the administrative act. Article 8 provides for complaints in written form or made in person; a written petition must state the date of the complaint, the name and address of the complainant, the name and address of the agency, organisation or individual complained against, the content of and reasons for the complaint, related documents (if any), the requested resolution, and the complainant's signature or fingerprint.
Procedure and practical notes: The petition should clearly state: which decision is being appealed (number, date of issuance, signatory); each point of disagreement and the corresponding legal basis; and the specific requests (annulment of the decision or its partial amendment). Attachments should include: a copy of the reassessment decision, the inspection/examination minutes, accounting books, vouchers, and contracts relating to the reassessed tax items. The petition must be signed by the company's legal representative or a lawfully authorised person.
Risks and recommendations: A vague petition that fails to identify the specific errors and carries no supporting evidence will very likely be assessed as lacking grounds. One important note under Article 42 of the Law on Tax Administration No. 108/2025/QH15 (Luật Quản lý thuế số 108/2025/QH15): the tax authority may require the complainant to provide related dossiers and documents, and if the complainant refuses, the authority may decline to consider and settle the complaint — so be prepared to cooperate by providing complete and truthful records.
4. Must I still pay the reassessed tax while the appeal is pending?
Quick answer: Yes — in full. Filing an appeal does not suspend the obligation to pay the tax, late-payment interest and fines stated in the reassessment decision, unless a competent state authority decides on a temporary suspension of enforcement.
Legal basis: Point b, Clause 1, Article 14 of the Law on Tax Administration No. 108/2025/QH15 (Luật Quản lý thuế số 108/2025/QH15): "During the settlement of a taxpayer's complaint or lawsuit concerning the payable tax amounts, other revenues, late-payment interest and fines, the taxpayer must still pay in full such amounts, except where a competent state authority decides on temporary suspension." This principle is consistent with the duty to comply with an administrative decision during the complaint period under complaint law.
Procedure and practical notes: If you do not pay, late-payment interest continues to accrue daily, and once tax debt exceeds 90 days from the payment deadline, the business faces enforcement measures (debiting bank accounts, freezing accounts, suspending invoice use, distraint of assets, and so on) under Article 48 of the Law on Tax Administration No. 108/2025/QH15. To seek a temporary suspension of enforcement, the business must submit a written request to the competent authority; whether it is granted is decided by that authority on a case-by-case basis.
Risks and recommendations: This is the most misunderstood point: many businesses assume "while appealing, we don't have to pay yet". The reality is the opposite — the longer the appeal drags on without payment, the larger the total liability grows through late-payment interest, while the business also faces enforcement even before the appeal is resolved. The practical approach: pay in full to "freeze" late-payment interest and avoid enforcement, while pursuing the appeal to recover the amount if you win (see Question 9).
5. How long does the tax authority have to settle the appeal?
Quick answer: No more than 10 days for acceptance, then no more than 30 days to settle the first appeal (45 days for complex cases), counting from the date of acceptance.
Legal basis: Article 27 of the Law on Complaints: within 10 days of receiving a complaint within its jurisdiction, the person competent to settle the first appeal must accept it and notify in writing. Article 28: the time limit for settling a first appeal is no more than 30 days from acceptance; no more than 45 days for complex cases.
Procedure and practical notes: A notable new point in Article 42 of the Law on Tax Administration No. 108/2025/QH15: for complex complaint cases, the head of the tax administration authority must establish an advisory council (Hội đồng tham vấn) — operating on majority voting — for consultation before issuing a decision, including at the first-appeal stage. In practice, reassessment cases involving large amounts, transfer pricing or tax incentives are usually classified as complex, so businesses should be prepared for the 45-day frame and the possibility of longer timelines in reality.
Risks and recommendations: Throughout the waiting period, the payment obligation stands (Question 4). Track progress in writing: keep the receipt for the filed petition, the acceptance notice, and all correspondence — these will establish the timeline for the next step if the tax authority fails to settle within the deadline.
6. What if I disagree with the first-appeal outcome?
Quick answer: Two options: file a second appeal with the immediate superior of the person who settled the first appeal, or file an administrative lawsuit in court. The deadline for the second appeal is 30 days from the expiry of the first-appeal settlement period without settlement, or from receipt of the first-appeal settlement decision if you disagree with it.
Legal basis: Article 33 of the Law on Complaints: within 30 days from the expiry of the first-appeal settlement period under Article 28 without settlement, or from receipt of the first-appeal settlement decision with which the complainant disagrees, the complainant may appeal to the person competent to settle the second appeal; and may at the same time file an administrative lawsuit in court under the Law on Administrative Procedures.
Procedure and practical notes: If you choose the second appeal, attach the first-appeal settlement decision and the related documents. If you choose to sue, note the statute of limitations for administrative lawsuits (Question 10) and prepare the statement of claim in accordance with the Law on Administrative Procedures No. 93/2015/QH13 (Luật Tố tụng hành chính số 93/2015/QH13). In practice, many businesses choose the second appeal first because the procedure is simpler, costs no court fees, and preserves the working relationship with the tax authority.
Risks and recommendations: Do not miss the 30-day mark. If the 30 days pass without a second appeal or a lawsuit, the first-appeal decision is deemed accepted and the case closes at the administrative level. The rule: as soon as you receive the first-appeal decision, mark the 30-day deadline on your work calendar.
7. How is the second appeal settled?
Quick answer: The second appeal is accepted and settled by the immediate superior of the person who settled the first appeal, within no more than 45 days from acceptance (60 days for complex cases).
Legal basis: Clause 2, Article 7 of the Law on Complaints: a second appeal is filed with the immediate superior of the person competent to settle the first appeal. Article 40 of the Law on Complaints: the time limit for settling a second appeal is no more than 45 days from acceptance; no more than 60 days for complex cases.
Procedure and practical notes: An example: a reassessment decision issued by the Head of a Tax Sub-Department, settled at first appeal by that Head, is appealed second to the Director of the Tax Department (the immediate superior). At the second stage, the settling authority reviews the whole case — both the legality of the original reassessment decision and the correctness of the first-appeal decision. For complex cases, Article 42 of the Law on Tax Administration No. 108/2025/QH15 continues to apply the advisory-council mechanism. The second-appeal settlement decision must state the complainant's right to file an administrative lawsuit if they disagree.
Risks and recommendations: The second appeal is the last administrative "door". If the second outcome still upholds the reassessment, the remaining path is a court lawsuit — and its limitation period is counted independently (Question 10). So from the moment you file the second appeal, you should simultaneously prepare the dossier so it can also serve a litigation strategy.
8. Can a tax enforcement decision be appealed?
Quick answer: Yes. A decision enforcing an administrative decision on tax (freezing/debiting bank accounts, suspending invoice use, distraint of assets, and so on) is itself an administrative decision, so the taxpayer may appeal it where the enforcement is considered unlawful.
Legal basis: Article 41 of the Law on Tax Administration No. 108/2025/QH15 and Article 7 of the Law on Complaints (Luật Khiếu nại số 02/2011/QH13) — the right of appeal applies generally to administrative decisions of tax administration authorities, with no exclusion for enforcement decisions. The limitation period remains 90 days from receipt of or learning of the enforcement decision (Article 9 of the Law on Complaints).
Procedure and practical notes: Common grounds for appealing an enforcement decision include: enforcement without the conditions being met (for example, tax debt not yet exceeding 90 days from the payment deadline under Article 48); applying enforcement measures in the wrong order or beyond the amount to be enforced; or enforcing while the business has been granted a deferral, an instalment plan, or an exemption from late-payment interest under a competent authority's decision. A petition appealing an enforcement decision follows the same first-appeal → second-appeal procedure as above.
Risks and recommendations: A critical note: appealing an enforcement decision does not automatically suspend the enforcement in progress — accounts may still be debited and invoices may still be suspended while the appeal is pending. With enforcement, speed of handling matters more than appealing the original reassessment decision: you need to work directly with the tax authority to pay or request instalment payments, in parallel with the appeal to protect your rights.
9. If the appeal succeeds, what happens to the tax already paid?
Quick answer: Tax, late-payment interest and fines paid but determined to have been wrongly collected must be refunded by the tax administration authority within 15 days of the date it receives the competent authority's handling decision.
Legal basis: Article 42 of the Law on Tax Administration No. 108/2025/QH15: "The tax administration authority must refund wrongly collected tax, other revenues, late-payment interest and fines to the taxpayer or third party within 15 days from the date of receipt of the competent authority's handling decision."
Procedure and practical notes: The "competent authority's handling decision" here is the appeal settlement decision (first or second) or the court's legally effective judgment or decision determining that the business owes nothing or only part of the amount. In practice, once a favourable appeal decision is obtained, the business should proactively send a written refund request together with the decision, rather than waiting for the tax authority to act on its own. The refunded amount may be offset against other tax liabilities at the business's request.
Risks and recommendations: This is precisely why the "pay first, appeal later" strategy is usually safer than "withhold payment while appealing" (Question 4): money wrongly paid is guaranteed by law to be refunded within 15 days, while unpaid money accrues late-payment interest daily and exposes you to enforcement. When you receive the refund, reconcile it carefully against the appeal settlement decision to ensure the full principal, late-payment interest and overpaid fines are returned.
10. When should I take the case to court instead of continuing the appeal?
Quick answer: Consider suing when: two appeals have been exhausted without a change in outcome; the case involves a large amount and the business's legal grounds are strong; or you want an independent body (the court) to rule instead of the tax authority reviewing its own decision. The law does not require an appeal before suing over a tax decision.
Legal basis: Article 43 of the Law on Tax Administration No. 108/2025/QH15: lawsuits against administrative decisions and administrative acts of tax administration authorities are conducted under the law on administrative procedures. Clause 2, Article 116 of the Law on Administrative Procedures No. 93/2015/QH13 (Luật Tố tụng hành chính số 93/2015/QH13): the statute of limitations for lawsuits is 1 year from the date of receipt of or learning of the first- or second-appeal settlement decision; 1 year from the expiry of the appeal settlement period without settlement and without a written reply; for a direct lawsuit against the reassessment decision itself, 1 year from the date of receipt of or learning of that decision.
Procedure and practical notes: An administrative lawsuit is an independent judicial process with multiple stages (acceptance, trial preparation, first-instance trial, possibly an appellate trial), often lasting many months. The administrative court reviews the legality of the reassessment decision — whether it was within authority, followed proper procedure, and was based on correct legal grounds — rather than substituting the tax authority's tax policy. The litigation dossier should therefore focus on proving the specific illegalities of the decision, similar to an appeal but presented to a stricter procedural standard.
Risks and recommendations: The decision to sue requires a careful cost–time–probability calculation, as court fees, lawyer's fees and internal resources for an administrative case are not insignificant. A common mistake is pursuing the second appeal while letting the lawsuit limitation period lapse: the two paths run on independent deadlines, so even while pursuing the appeal, mark the 1-year deadline for the litigation option. For large reassessments or cases of precedential importance, engage a lawyer from the first-appeal stage so the dossier is built consistently for both paths.
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Quick summary: the appeal process for a tax reassessment decision
- Receive the reassessment decision → record the date of receipt, start counting the 90-day limitation period.
- Review the decision → identify each specific illegality, gather supporting documents.
- File the first appeal → to the person who issued the decision; acceptance notice within 10 days.
- Still pay the tax in full while waiting (unless a temporary suspension is granted) to avoid late-payment interest and enforcement.
- Receive the first-appeal outcome (max 30 days, 45 if complex) → if you disagree, file a second appeal or sue within 30 days.
- Second appeal → to the immediate superior; settled within max 45 days (60 if complex).
- Win the appeal → wrongly collected amounts refunded within 15 days; lose both appeals → the right to sue in court remains, within the 1-year limitation period.
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Need help appealing a tax reassessment decision?
A tax reassessment decision typically comes with complex calculations of revenue, deductible expenses, tax incentives and late-payment interest — a single misapplied legal provision can change the entire amount payable. FLAT LAW FIRM supports businesses in reviewing reassessment decisions, assessing appeal grounds, drafting appeal petitions, and accompanying them throughout the appeal process or an administrative tax lawsuit.
Contact our hotline 0988424851 for advice on the right approach for your company's specific dossier.
References
- Luật Quản lý thuế số 108/2025/QH15 (Law on Tax Administration No. 108/2025/QH15), dated 10 December 2025 (effective 1 July 2026; replacing Luật Quản lý thuế số 38/2019/QH14 (Law on Tax Administration No. 38/2019/QH14))
- Luật Khiếu nại số 02/2011/QH13 (Law on Complaints No. 02/2011/QH13), dated 11 November 2011 (consolidated text No. 28/VBHN-VPQH; amended and supplemented by Luật số 136/2025/QH15 (Law No. 136/2025/QH15), effective 1 July 2026)
- Luật Tố tụng hành chính số 93/2015/QH13 (Law on Administrative Procedures No. 93/2015/QH13), dated 25 November 2015