Before make an administrative penalty of fine for above a specified amount to the taxpayer, the tax authorities will service a "tax administrative punishment matters notification to the taxpayer, inform taxpayers have been identified illegal facts, evidence, the legal basis for administrative penalty, and quasi administrative penalties will be given.
In this regard, the taxpayer has the right to request a hearing. The tax authorities shall organize the hearing. If the taxpayer believes that the designated hearing host and the case has a direct interest in the case, the right to apply for the host to avoid.
In cases where the hearing shall be conducted, the tax authorities shall not organize the hearing, the administrative penalty decision shall not be established, but the taxpayer shall give up the right to the hearing or be cancelled due to the right of the hearing.