Rights and responsibilities of the tax agent
Article 8. Rights and responsibilities of the tax agent
1. Rights of the tax agent
Upon performance of contract of tax procedure services, the tax agent has the following rights:
a) Being entitled to carry out the tax procedures under the contract signed with the tax payer.
b) Requesting the organizations and individuals paying tax to provide adequate and accurate document, dossier and material and necessary information related to tax procedures under the contract signed by both parties.
c) Being entitled to perform the taxpayer’s rights prescribed by the Law on Tax Administration and under contracts signed with taxpayer.
d) The tax agent shall be assisted by the tax agency at various levels:
– Supplying and guiding the instruction and use of the softwares of electronic tax procedures performance.
– Being invited to attend training and refresher courses of contents and regulations on tax policy and tax procedures held by tax agency.
2. Responsibility of the tax agent
a) Signing contract with organizations and individual paying tax.
– The tax agent that has been granted the certificate of eligibility for tax procedure services business and has its name in the list of tax agent eligible for tax procedure services business publicly posted on the website of electronic website of the General Department of Taxation shall be permitted to sign contract of tax procedure serivices.
– The tax agent must set up contract in writing with the organizations and individuals paying tax on the authorized scope of tax procedure, authorized time limit, responsibilities of both parties and other contents agreed upon by both parties and stated in the contract not contrary to regulations of the law.
b) Declaring, signing and sealing on the tax declaration, tax dossier, tax receipt, tax settlement dossier, tax refunding dossier and tax exemption or reduction dossier under the provisions of the Law on Tax Administration and regulations of the relevant law.
c) Providing accurate and in a timely manner as required by the tax administration agency the materials and documents to prove the accuracy of the tax declaration and payment, tax settlement, proposed tax exemption amount, reduced tax amount and refundable tax amount of the taxpayer.
d) Not being permitted to collude with tax official and taxpayer for tax evasion or tax fraud. Where the tax agent acts in collusion with taxpayer or carries out acts of tax evasion, inadequate tax declaration, violation of tax procedures, the taxpayer still has to take responsibility before law for the above contents of violation.
The tax agent shall be jointly responsible for and must compensate for damages to organizations and individuals paying tax under a contract signed with organizations and individuals paying tax.
dd) Keeping confidential information for organizations and individuals using services of tax agent. Where the organizations and individuals using services of tax agent have sufficient evidence that the tax agent does not properly comply with this responsibility, causing damage to organizations and individuals paying tax, they shall request the Department of Taxation to suspend the activities of the tax agent and the tax agent must compensate organizations and individuals paying tax under the contract signed with organizations and individuals paying tax.
e) The tax agent shall make report to the tax agency in the following cases:
– Reporting situation of tax procedure services business activties and other necessary information to serve the management activities upon request in writing of the tax agency.
– Within ten (10) working days from the date of change of the list of tax agent, the tax agent must notify the Department of Taxation under direct control, including:
+ List of employee of tax agent newly recruited under the Form No. 03 issued together with this Circular.
+ List of employee of tax agent who violates the provisions of Clause 2, Article 17 of this Circular, or is transfered, leaves job, retires, dies or is not eligible to practice in accordance with regulation of law under the Form No. 04 issued together with this Circular.
The Department of Taxation shall send notice of the tax agent on the changed list of employee of the tax agent via internal electronic network of the tax sector within one (01) working day within one (01) working day after receipt of the notification of the tax agent.
The General Department of Taxation shall publish the changed list of employee of the tax agent on website of the General Department of Taxation within one (01) working day after receipt of the notification of the changed list of employee of the tax agent sent by the tax Department.
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