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Nếu cho rằng cách tính thuế giá trị gia tăng và thuế thu nhập cá nhân không hợp lý và đã khiếu nại mà không được cục thuế tỉnh giải quyết thỏa đáng thì hộ kinh doanh phải tiếp tục khiếu nại đến đâu?

 

Theo các điều 116, 117 Luật Quản lý thuế, người nộp thuế, tổ chức, cá nhân có quyền khiếu nại với cơ quan quản lý thuế hoặc cơ quan nhà nước có thẩm quyền về việc xem xét lại quyết định của cơ quan quản lý thuế khi có căn cứ cho rằng quyết định đó trái pháp luật, xâm phạm quyền, lợi ích hợp pháp của mình. Thẩm quyền, thủ tục, thời hạn giải quyết khiếu nại được thực hiện theo quy định của pháp luật về khiếu nại, tố cáo.

Ngoài ra, việc khởi kiện quyết định của cơ quan quản lý thuế được thực hiện theo quy định của pháp luật về thủ tục giải quyết các vụ án hành chính.

Ở trường hợp cụ thể của ông, nếu đã được cục thuế tỉnh giải quyết khiếu nại lần hai mà vẫn không đồng ý thì ông có quyền khởi kiện để TAND cấp tỉnh giải quyết vụ án hành chính (theo khoản 10 Điều 11 Pháp lệnh Thủ tục giải quyết các vụ án hành chính, đã được sửa đổi, bổ sung).

(Theo Báo điện tử Pháp luật TP HCM)

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