Authority of Tax Consultant

A Tax Consultant has the authority as stated in a Power of Attorney, provided that one letter of power of attorney can only be used for performing the tax rights and obligations of a Taxpayer in respect of one type of tax and for:

  • One Tax Year; or
  • One Section of Tax Year; or
  • One/several Tax Period(s);

unless such tax rights and obligations are performed in respect of several types of tax as a whole.

What authority can be delegated to Tax Consultant?

  1. Fill out, sign, and file Tax Return and/or Revised Tax Return not filed through the Directorate General of Taxes’ (DGT) integrated administration system (e-SPT);
  2. Apply for tax installment and/or its settlement process;
  3. Apply for tax deferment and/or its settlement process;
  4. Apply for overbooking and/or its settlement process;
  5. Apply for extension of tax settlement period for a small business or Taxpayer in certain areas and/or its settlement process;
  6. Claim for tax overpayment refund and/or its settlement process;
  7. Claim for tax overpayment refund for a Taxpayer with certain criteria or Taxpayer meeting certain requirements and/or its settlement process;
  8. Claim for non-payable tax overpayment refund and/or its settlement process;
  9. Perform tax audit;
  10. Apply for correction and/or its settlement process;
  11. File objection and/or its settlement process;
  12. Inquire information regarding objection and/or appeal filing;
  13. Apply for administrative penalty reduction or annulment and/or its settlement process, including administrative penalty for Notice of Land and Building Tax Assessment and Notice of Land and Building Tax Collection;
  14. Apply for incorrect Notice of Tax Assessment reduction or cancelation and/or its settlement process;
  15. Apply for incorrect Notice of Tax Collection reduction or cancelation and/or its settlement process;
  16. Apply for incorrect Notice of Tax Payable, Notice of Land and Building Tax Assessment, and Notice of Land and Building Tax Collection reduction or cancelation and/or their settlement process;
  17. Apply for Land and Building Tax Payable reduction and/or its settlement process;
  18. Apply for cancelation of Notice of Tax Assessment resulting from audit and/or its settlement process;
  19. Perform Tax Preliminary Investigation;
  20. Apply for Tax Facility and/or its settlement process;
  21. Apply for Mutual Agreement Procedure;
  22. Apply for Advance Pricing Agreement and/or its settlement process;
  23. Request activation code and password for requesting electronic Tax Invoice serial numbers;
  24. Respond to request for clarification of data and/or information;
  25. Receive notice of Distress Warrant; and
  26. Perform other tax rights and obligations that can be delegated pursuant to the tax laws and regulations.

What authority cannot be delegated to Tax Consultant?

 

  1. Obligation of Individual Taxpayer to register themselves for a Taxpayer Identification Number (TIN) and register their business to be registered as a VAT Entrepreneur;
  2. Request and/or revoke Electronic Certificate;
  3. Request EFIN activation;
  4. Disclose erroneous act as referred to in Article 8 paragraph (3) of the Taxation General Provisions Law and/or its settlement process;
  5. Apply for termination of investigation for state revenue purposes as referred to in Article 44B of the Taxation General Provisions Law and/or its settlement process; and

Perform other tax rights and obligations that cannot be delegated pursuant to the tax laws and regulations.