RO Tax Representative

According to the "Tax Agency Scheme" provisions,  tax agency is a tax agent under the "Tax Agency Scheme" who acts within the scope prescribed by the taxpayer or withholding agent's commission to handle various acts of tax matters in general.  Tax agent may engage in the following activities within the agency:

  • 1. For tax registration, changes and cancellation or tax registration for representative offices of foreign enterprises, foreign-invested companies, it should within 30days after the business registration, go to the tax authorities to file the relevant documents for registration.   Should there be any changes in the contents of the registration, it should within 30 days after the date of registration or application to the administrative department of industry and commerce, or upon cancellation of business registration, go to the tax authorities to file the relevant documents for change or cancellation of tax registration.   Taxpayers can appoint a tax agent to handle such tax application matters.


  • 2. Tax returns. Under the Tax Administration Act, the taxpayer must be act in accordance with law, administrative regulations or the tax authorities. Laws, administrative regulations determine the reporting deadline for tax returns, submission tax returns, financial statements and accounting.   Tax authorities shall, according to actual needs, require the taxpayer to submit additional tax information.     If the taxpayer cannot file tax returns on time, upon verified by the tax authority, the reporting can be extended.    For these reporting procedures, a tax agent may be appointed.


  • 3. Apply for refunds through agency. Under the Tax Administration Act, taxpayers who pay more than the tax payable, the tax authorities shall refund the taxpayers immediately. If the over-paid tax is discovered within three years, it can claim back from the tax authorities.    Also, the tax authorities shall immediately refund upon verified.    For an agency apply refund, it includes tax policy (excluding export refund tax); income tax refund; overpayment from errors due to work rebate; and any other refund, it can handle and is able to management applications.


  • 4. Self-checking ttax payment.     Taxpayers, upon fulfillment their tax obligations, may want to know the tax situation after a certain period of time, by conducting a comprehensive or focused review, in order to act promptly to correct errors and omissions issues.    Through self-examination, it can be found those amount belongs to the taxpayers, identify problems and arrange self-correcting timely, and it can be protected from illegal treatment.


  • 5. Setting accounts and finance system, specific content for this item:

              (1) set up books, organized set of accounts and vouchers for use;

              (2) establish cost accounting procedures and calculation methods;

              (3) develop of corporate financial management and cost accounting system;

              (4) clean-up finance, checking accounts, verification of assets and income.    

  • 6.  Tax-payer or withholding agent may need to appoint a tax agent for it as a whole, individual agent or often in agency, temporary agency. However, if the tax authorities require or notify that it must be the taxpayer to finance and handle the tax matters, or if there is violation of tax laws and regulations, for such kind of matters, tax agent cannot act.