What are the rights and responsibilities of tax agent staff?
What are the rights and responsibilities of tax agent staff?
Reply:
1. Rights of tax agents When performing service contracts for tax procedures, tax agents have the following rights:
a) Carry out tax procedures according to the contract signed with the taxpayer.
b) Request tax payers to provide all necessary documents, documents, and necessary information related to the tax procedure according to the contract signed between the two parties. .
c) To exercise the rights of the taxpayer according to the Law on Tax Administration and the contract signed with the taxpayer.
d) Tax agents supported by tax authorities at all levels: Providing, guiding the installation and use of software to implement electronic tax procedures; Being invited to attend training courses, content training, regulations on tax policies and procedures organized by tax offices
2. Responsibilities of tax agents
a) Sign contracts with organizations and individuals that pay taxes
The tax agent has been granted a certificate of eligibility to provide tax procedure services and is listed in the list of tax agents eligible to provide tax procedure services posted publicly on the website. The General Department of Taxation’s electronic information can be signed with a tax procedure service contract.
Tax agents must make written contracts with organizations and individuals that pay tax on the scope of authorized tax procedure work, authorized duration, responsibilities of the parties and other contents agreed by the two parties. The agreement and the contract is not contrary to the provisions of law.
b) Declare, sign and stamp on tax returns, tax records, tax payment documents, tax finalization dossiers, tax refund dossiers, and tax exemption and reduction dossiers according to the Law on Tax Administration and Other relevant laws.
c) Provide accurate and timely requests of tax authorities documents and documents to prove accuracy of tax declaration, payment, finalization, request of exempted tax amount, tax amount to be reduced, tax amount to be refunded by the taxpayer.
d) Not colluding with tax administration officials and taxpayers to evade taxes or commit tax fraud. If tax agents commit collusion with taxpayers or commit acts of tax evasion, under-declaration or violations of tax procedures, taxpayers shall still be responsible before law for the following details. wrong on. Tax agents are jointly responsible and must pay compensation to tax-paying organizations and individuals under contracts signed with tax-paying organizations and individuals.
dd) Keep confidential information for organizations and individuals using services of tax agents. In case organizations and individuals using services of tax agents have sufficient evidence that tax agents fail to fulfill this responsibility, causing damage to taxpayers, they may request Tax Departments to suspend them. activities of tax agents and tax agents must pay compensation to tax-paying organizations and individuals under contracts signed with tax-paying organizations and individuals.
e) Tax agents shall report to tax authorities in the following cases:
Report on business activities of services of carrying out tax procedures and other necessary information for management activities when tax agencies request in writing.
Within ten (10) working days from the date of changing the list of tax agent staff, the tax agent must notify the Department of Taxation of the direct tax administration, including:
List of newly recruited tax agent staff, made according to Form No. 03 issued with Circular 117.
List of tax agents’ employees who violate the provisions of Clause 2, Article 17 of Circular 117 or are transferred, quit, retire, die or are not eligible to practice under the provisions of law according to Form No. 04 issued. attached to Circular 117.
The Tax Department shall send a notice of the tax agent’s list of tax agent staff changes via the internal electronic tax transactions network to the General Department of Taxation within one (1) working day from the date of receiving the notice. of the tax agent. The General Department of Taxation is responsible for posting the list of tax agent staff on the website of the General Department of Taxation within one (01) working day from the receipt of the notice of agent staff list. Tax changes are submitted by the Tax Department.
