Documents for transaction with tax agencies
1. Documents for transaction with tax agencies include documents provided in tax dossiers, official letters, applications, requests and other documents sent to tax agencies by taxpayers, organizations authorized to collect taxes and other organizations and individuals.
Taxpayers shall submit 1 copy for each of documents and dossiers which must be submitted to tax agencies under regulations.
2. Documents for transaction with tax agencies must be compiled, signed and issued by competent persons; the format of, signatures and seals appended on, documents must comply with the law on paperwork.
3. Documents for transaction with tax agencies that are transmitted electronically must comply with the law on e-transactions.
4. The language used in tax dossiers is Vietnamese. Foreign-language documents must be translated into Vietnamese. Taxpayers shall sign and append their seals on translations and take responsibility before law for contents of translations. In case there are more than 20 A4-size pages of a foreign-language document, taxpayers shall make written explanation and request for permission to translate only contents and clauses concerning the determination of tax obligations.
For a dossier of notification of eligibility for tax exemption or reduction under a double taxation avoidance agreement, depending on the nature of each kind of contract and requirements of tax agencies (if any), taxpayers shall translate the following contents: the title of the contract and its clauses and terms, contract implementation duration or duration of actual presence in Vietnam of foreign contractors' experts (if any), responsibilities and commitments of each party; provisions on confidentiality and product ownership rights (if any), persons competent to sign the contract, contents related to the determination of tax obligations and similar contents (if any).
Taxpayers shall also enclose a copy of the contract, certified by themselves.
The consular legalization of papers and documents issued by competent foreign authorities is only required in specific cases guided in Articles 14, 18, 37 and 47 of this Circular.
5. When detecting that documents for transaction with tax agencies fail to satisfy aforesaid requirements, tax agencies shall request persons who have those documents to correct errors and send replacements.
6. The time a tax agency receives a replacement or a translation containing all contents related to the determination of tax obligations is considered the time of receipt of a document for transaction.
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Accounting services: Setting up accounting systems, Accounting services, Bookeeping service, Preparing financial report, Reviewing accounting records, financial reports, Chief accountant services, Audit financial statements.
Tax services: Tax agent service, Tax registration service, Tax declaration service, Tax finalization service, Corporate income tax, Personal income tax, Tax reviewing, Tax consulting,
Legal services : Establishing a new ensterprise, Granting envestment licents, Change the informations of business registration, Establish branch, Opend representative offices, Transformation of enterprises type, Division, splitting, merging businesses, Dissolution of business, business suspension.
