Transaction with tax agencies
1. At-law representatives of taxpayers may directly sign documents and dossiers for transaction with tax agencies or authorize their deputies to sign documents and dossiers in their assigned sectors.
The authorization must be made in writing and the authorization documents must be kept at enterprises.
2. Authorization in transaction with tax agencies
- At-law representatives of taxpayers may authorize their directly inferior officers to sign, on their behalf, documents or dossiers for transaction with tax agencies.
- Individual taxpayers may authorize other organizations or individuals (except for tax agents who shall comply with Clause 3 of this Article) to carry out transactions with tax agencies on their behalf. In this case, taxpayers are required to make an authorization document under the Civil Code.
- An authorization document must specify the duration and scope of authorization and shall be sent to tax agencies together with documents and dossiers for the first transaction in the authorization duration.
3. In case a taxpayer signs a tax procedure service contract with a tax service-providing organization (below referred to as the tax agent), the tax agent's at-law representative shall sign and append his/her seal on the space for the taxpayer's at-law representative in documents and dossiers for transaction with tax agencies. Tax returns must be inscribed with the full name and serial number of the practice certificate of the tax agent's employee. Tax agents shall only sign transaction documents and dossiers within the scope of tax-related procedures assigned to them under the signed tax service contract.
Within 5 days prior to the first performance of tax procedures stated in the contract, the taxpayer shall notify in writing tax agencies of the use of tax procedure services and enclose a copy of the contract on the provision of tax procedure services, certified by itself.
Rights and responsibilities of tax agents comply with the Ministry of Finance's guidance on the registration for and management of tax procedure service practice, and the organization of examination to obtain, grant and revocation of tax procedure service practice certificates.
In case tax agencies need to notify taxpayers of matters related to documents or dossiers compiled by tax agents under taxpayers' authorization, they shall notify such to tax agents for subsequent notification to taxpayers.
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Accounting services: Setting up accounting systems, Accounting services, Bookeeping service, Preparing financial report, Reviewing accounting records, financial reports, Chief accountant services, Audit financial statements.
Tax services: Tax agent service, Tax registration service, Tax declaration service, Tax finalization service, Corporate income tax, Personal income tax, Tax reviewing, Tax consulting,
Legal services : Establishing a new ensterprise, Granting envestment licents, Change the informations of business registration, Establish branch, Opend representative offices, Transformation of enterprises type, Division, splitting, merging businesses, Dissolution of business, business suspension.
