According to "Tax Agency Pilot Scheme", it provides that the tax agency is a tax agent in the "Tax Agency Pilot Scheme" which acting within the scope as prescribed by 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. Tax registration
Change and / or cancellation of tax registration: Tax registration resident of representative offices of foreign enterprises, foreign-invested companies during the process of business registration, shall within thirty(30) days after the relevant supporting documents submitted to the tax authority to apply for tax registration. Should the tax registration contents changed, since the industrial and commercial administrative organs effects the changes, the date of registration for such changes, it shall within thirty(30) days or in the industrial and commercial administrative authority to apply for cancellation of business registration. For submission to the tax authorities the relevant supporting documents, changes or cancellation of tax registration, taxpayers can appoint a tax agent (Deep Blue consultants can be of assistance) to handle these taxes.
2. Tax Return
According to the provisions of the Tax Administration Law, taxpayer must be an legal and administrative in line with the regulations or tax authorities. The declaration shall be determined, within the time limit, for tax returns, submit tax returns, financial accounting statements and tax authorities based on real actual needs that require the taxpayer to submit additional tax information. If the taxpayer does not file tax returns on time and if approved by the tax authorities, it can extend reporting. These reporting procedures may appoint a tax agent to do so.
3. Agency for Refunds
According to the Tax Administration Act, if taxpayers pay more than the tax payable, the tax authorities shall immediately refund, until it is satisfied about the settlement of tax people who pay taxes within three(3) years from the date of discovery, they can request a refund from the tax authorities, the tax authorities shall, after verification, refund. Agent’s scope includes refund, tax policy (including export tax rebates) ; income tax refund to pay Huisuan clear; due to operation errors overpaid tax rebate; and other refunds that should be handled, etc., they can appoint proxy during applications.
4. Taxpayers
Self checking for fulfillment their tax obligations. It is the taxpayers to have an understanding on the tax situation over a certain period by conducting a comprehensive or focused review, in order to correct mistakes in time or to ask questions. Through self-examination, it can be found that which belongs to the taxpayers’ own behavior, identify problems promptly and correct itself, or to protect against illegal treatment.
5. Cleaning agent builds accounts in financial institution, the term of business agency specific content:-
(1) design books, organize a set of accounts and vouchers of use ;
(2) to establish cost accounting procedures and calculation methods ;
(3) development corporate financial management and cost accounting system ;
(4) clean-up finance, checking accounts, verification of assets, verification of income.
6. Taxpayer or withholding agent
It may need to appoint a tax agent for the business as a whole by agency, on behalf of the individual manager or perennial agency, temporary agency. However, notice must be required by tax authorities or by the taxpayer who choose to handle the matters and if the taxpayers are violating tax laws and regulations, for such matters, tax agent that cannot act.