Circular No. 117/2012/TT-BTC dated July 19, 2012 of the Ministry of Finance guidance on tax procedure services practice
Article 1. Scope and subject of application
1. This Circular is applicable to:
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....
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