On September 13, 2023, the Director-General of the Revenue Department issued a comprehensive notice delineating the qualifications, rules, procedures, and conditions governing representative accounting offices.
In accordance with Section 5 of the Revenue Code, the Revenue Department is vested with the authority and responsibility for the collection of tax and duty. In the pursuit of efficient control and supervision of tax and duty collection activities under the Revenue Code, the Revenue Department permits representative accounting offices that meet specific qualifications, as prescribed by this Notice. These representative accounting offices are authorized to undertake various tax-related procedures, including the filing of tax return forms and payment of taxes, in the name of individuals liable to pay taxes through the internet network system or the official website of the Revenue Department.
Key Provisions:
1. Repeal of Previous Notice: The Notice repeals the previous Notice of Director-General of Revenue Department, dated April 22, 2003, which detailed qualifications, application for licenses, issuance of licenses, renewal of licenses, and the application for substitute licenses for representative accounting offices responsible for filing tax return forms and payment of taxes.
2. Definition of Terms: The Notice provides definitions for various terms, including “representative accounting office”, “person under paragraph one”, “person liable to pay tax”, “tax return form”, and “internet network system”.
3. Qualifications: The Notice outlines the qualifications required for accounting offices seeking to act as representative accounting offices, encompassing criteria for natural persons, companies, juristic partnerships, cooperatives, and other organizations.
4. License Application and Issuance: The procedures for submitting applications for licenses and the subsequent issuance of these licenses are detailed, including the requirements for contracts and power of attorney agreements.
5. Responsibilities of Representative Accounting Offices: The Notice sets out the responsibilities of representative accounting offices, including the preparation of tax return forms, procedures for tax payments, and the notification of changes to the Director-General of Revenue Department.
6. License Renewal and Substitute License Issuance: The Notice provides information on the renewal of licenses and the application process for substitute representative accounting office licenses, along with the relevant requirements and timelines.
7. Penalties: The Notice stipulates penalties for representative accounting offices that fail to adhere to the prescribed rules, procedures, and conditions or do not meet the necessary qualifications.
8. Effective Date: This Notice is effective from the day following its publication. It also allows previously licensed representative accounting offices, operating under the April 22, 2003, Notice, to continue their operations until their existing licenses expire.
This notice, issued on September 13, 2023, underscores the importance of adhering to qualifications, regulations, and procedures to ensure effective tax collection under the Revenue Code. It provides a comprehensive framework for the operation of representative accounting offices in managing tax-related processes.