Dossier and procedure for registration of the eligibility for tax procedure services with the tax agent

Article 7. Dossier and procedure for registration of the eligibility for tax procedure services with the tax agent

Tax consulting company services vinasc 21. Before the operation, the tax agent must prepare one (01) set of dossier to request the grant of certificate of eligibility for tax procedure services business in order to send to the Department of Taxation where the tax agent is located its headquarters. The dossier shall include:

– The written notification of eligibility for tax procedure services business (under Form No. 01 issued together with this Circular).

– The copy of the certificate of business registration in which the business line of tax procedure services is registered and tax registration certificate certified by the tax agent.

– The copy of certificate of tax procedure services practice of employees tax agent with the certification of the tax agent.

– The sample signature of the competent person of the tax agent is signed on the dossier of tax registration, tax declaration, tax payment, tax settlement, tax complaints, dossier for tax exemption, reduction, refunding, other relevant dossier under the provisions of the Law on Tax Administration and regulations relavant law.

2. Receiving the registration dossier of eligibility for tax procedure services of the tax agent.

– In case of the registration dossier of eligibility for tax procedure services of the tax agent is submitted directly to the tax agency, the tax official shall receive and certify by a receipt seal, record the receipt time and note the number of documents in the dossier.

– In case of the registration dossier of eligibility for tax procedure services of the tax agent is submitted via post, the tax official shall seal and record the receipt date and record register of the tax agency.

Tax consulting company services vinasc– In case of the registration dossier of eligibility for tax procedure services of the tax agent is submitted via electronic transaction, the receipt, checking and acceptance of dossier shall be carried out by the tax agency via electronic data processing system.

– In case of dossier supplementation, the tax agency shall notify the tax agent on the date of dossier receipt for case of direct dossier receipt; within three (03) working days after receiving dossier by mail or through electronic transaction.

3. Within ten (10) working days after receiving complete and valid dossier as prescribed in Clause 1 of this Article, the Department of Taxation shall certify the eligibility for the tax procedure service business for the tax agent (Form No. 02 issued together with this Circular).

The Department of Taxation shall send the certificate of eligibility for tax procedure services business to the General Department of Taxation via internal electronic network of the tax sector within one (01) working day from the date the Department of Taxation signs the certificate of eligibility for tax procedure services business for the tax agent. The General Department of Taxation shall post the list of tax agents that are qualified for tax procedure services business on the website of the General Department of Taxation within one (01) working day after receipt of the certificate of eligibility for tax procedure services business sent by the Tax Department