right as principal
Only approved certified tax agents and tax agencies can act as agents. The principal must be a taxpayer or withholding agent who has the obligation to pay taxes or withhold taxes.
Fairness and legal constraints
Tax agency activities must be fair and subject to legal constraints.
Knowledge and professionalism
Tax agency is not only knowledgeable and professional, but also its practice content is certain. Please note, however, that certified tax agents cannot represent the administrative authority of tax authorities.
compensable service
Tax agency is a paid service. When practicing, registered tax agents need to follow the principles of voluntary entrustment, legal agency, independence and impartiality, and safeguarding national interests and protecting the legitimate rights and interests of clients.
Responsibility and risk
Although the establishment of tax agency relationship does not change the taxpayer and withholding agent's commitment to tax legal responsibility, it does not mean that registered tax agents can ignore their own responsibilities. If losses are caused by their fault, the entrusting party has the right to claim compensation from them through civil proceedings.