Vietnam: Regulations on authorization in transactions with tax authorities

11:22, 10/11/2013

This is a notable content mentioned in Circular No. 156/2013/TT-BTC of the Ministry of Finance of Vietnam providing guidance on some Articles of the Law on Tax administration, the Law on the amendments to the Law on Tax administration, and the Government's Decree No. 83/2013/ND-CP.

According to current regulations, the legal representative of the taxpayer shall directly sign the tax documents or delegate their deputy to do so. The delegation must be prescribed in writing at the company.

uy quyen trong giao dich vơi co quan thue, thong tu 156/2013/TT-BTC

Circular No. 156/2013/TT-BTC of the Ministry of Finance of Vietnam, delegating transaction with tax authorities is prescribed as follows:

- The legal representative of the taxpayer may delegate their deputy to sign the tax documents.

- The taxpayer that is an individual may delegate another organization or individual in writing to make transactions with the tax authority in accordance with the Civil Code of Vietnam.

- The written delegation must specify the delegation period and delegated tasks. The written delegation must be sent to the tax authority together with the first declaration during the same delegation period.

Note: Where the taxpayer signs a taxation service contract with a tax agent, the legal representative of the tax agent shall add a signature and seal on every tax document. The tax declaration must contain the full name and license number of the employee of the tax agent. Only the delegated tasks in the taxation service contract shall be performed.

View more details at Circular No. 156/2013/TT-BTC of the Ministry of Finance of Vietnam, effective from December 20, 2013.

Thu Ba

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