Enterprise carried on business of tax procedure services (hereafter referred to as tax agent)q
a) Enterprise carried on business of tax procedure services (hereafter referred to as tax agent)
b) Person taking exam to get certificate of tax procedure services practice.
c) Employee of tax agent practicing the tax procedure services (hereafter referred to as tax agent employee)
d) Organization and individual using services of the tax agent
e) Tax official and tax agency of various levels.
2. This Circular is not applicable to the following cases:
a) Tax payers carrying out the tax procedures by themselves.
b) Customs agent carrying out the tax procedures for exports and imports shall comply with the law provisions on conditions for registration and operation of customs procedure agent.
Article 2. Explanation of term
A number of terms used in this Circular are construed as follows:
1. “Tax procedure services” is the operation of the tax agent to carry out the procedures for tax registration, tax declaration, tax payment, tax settlement, preparing dossier for tax exemption, tax reduction, tax refunding and other administrative tax procedures on behalf of the taxpayers in accordance with the Law on Tax Administration and service contracts signed.
2. “Employee of tax agent” is the person having certificate of tax procedure services practice granted by the General Department of Taxation, working for tax agent and practicing the tax procedure services.
3. “ Tax agent” is the enterprise meeting conditions to carry on business of tax service procedure under the provisions of the Law on Tax Administration and other provisions of law involved.
4. “Examinee” is a Vietnam or foreigners are permitted to reside in Vietnam for one (01) years or more is sufficient competition conditions specified in Article 11 of this Circular.
Tin liên quan
GIẤY PHÉP THÀNH LẬP VĂN PHÒNG ĐẠI DIỆN (TT)
The duration of authorization of each representative, including the beginning date;
Responsibilities of the enterprise’s legal representative
Reporting changes to information about the enterprise’s manager
Criteria, rights and obligations of social enterprises
Do accounting, make and submit truthful financial statements in a timely manner according to regulations of law on accounting and statistics.
State assurance about enterprises and owners of enterprises
Subsidiaries are related person of the parent company in the same group
Application of the Law on Enterprises and specialized laws
Acceptance of leased goods