Proxy of Taxpayer

When performing rights and obligations as a Taxpayer, you can appoint a proxy by having a Special Power of Attorney. The appointed proxy could be:

  1. Tax Consultant; or
  2. Taxpayer’s Employee.

The requirements and obligations that must be met by either of them as a proxy are different. They are as follows:

Tax Consultant

If you appoint a Tax Consultant as a proxy, the requirements they must meet are as follows:

  1. Well-versed in tax laws and regulations, proven by:
  1. A tax consultant practice license issued by the Director General of Taxes or a designated officer; and
  2. A Statement Letter as a tax consultant;
  1. Hold a Special Power of Attorney from the principal Taxpayer, which contains at least:
  1. Name, address, and signature on stamp duty as well as Taxpayer Identification Number (TIN) of the principal Taxpayer;
  2. Name, address, and signature as well as TIN of the proxy; and
  3. Specific tax rights and/or obligations being the scope of the Special Power of Attorney, including tax purposes, types of tax, and Tax Periods/Sections of Tax Year/Tax Years;

in which one Special Power of Attorney is granted to one proxy and for one performance of specific tax rights and/or obligations only;

  1. Have a TIN;
  2. Have filed their Annual Income Tax Return for the latest Tax Year,

unless the proxy is yet to have an obligation to file Annual Income Tax Return; and

  1. Have never been convicted of a tax crime.

When the proxy represents you to perform tax rights and obligations, their Special Power of Attorney must enclose the following documents:

  1. A copy of tax consultant practice license card;
  2. Statement letter as a tax consultant;
  3. A copy of TIN Card; and

A copy of receipt of Annual Income Tax Return filing for the latest Tax Year (for those having the obligation to file Annual Income Tax Return).

Taxpayer’s Employee

If you appoint your employee as a proxy, the requirements they must meet are as follows:

  1. Well-versed in tax laws and regulations, proven by:
  1. A tax brevet certificate issued by a tax brevet course educational institution;
  2. A diploma of formal education in taxation of at least 3-year Associate’s Degree (Diploma III) issued by a State or Private University with A accreditation; or
  3. A tax consultant certificate issued by the Tax Consultant Certification Organizing Committee;
  1. Hold a Special Power of Attorney from the principal Taxpayer, which contains at least:
  1. Name, address, and signature on stamp duty as well as TIN of the principal Taxpayer;
  2. Name, address, and signature as well as TIN of the proxy; and
  3. Specific tax rights and/or obligations being the scope of the Special Power of Attorney, including tax purposes, types of tax, and Tax Periods/Sections of Tax Year/Tax Years;

 

in which one Special Power of Attorney is granted to one proxy and for one performance of specific tax rights and/or obligations only;

  1. Have a TIN;
  2. Have filed their Annual Income Tax Return for the latest Tax Year,

unless the proxy is yet to have an obligation to file Annual Income Tax Return; and

  1. Have never been convicted of a tax crime.

 

When the proxy represents you to perform tax rights and obligations, their Special Power of Attorney must enclose the following documents:

 

  1. A copy of tax brevet certificate, diploma of formal education in taxation, or tax consultant certificate;
  2. A copy of TIN Card;
  3. A copy of receipt of Annual Income Tax Return filing for the latest Tax Year (for those having the obligation to file Annual Income Tax Return); and
  4. A copy of the list of permanent employees from whom Article 21 Income Tax is withheld on the Periodic Article 21 Income Tax Return filed by the Taxpayer.

Contents of Special Power of Attorney

The Special Power of Attorney must contain at least:

  1. Name, address, and signature on stamp duty as well as TIN of the principal Taxpayer;
  2. Name, address, and signature as well as TIN of the proxy; and
  3. Specific tax rights and/or obligations being the scope of the Special Power of Attorney.

When to Submit the Special Power of Attorney

  1. Prior to the performance of the tax rights and/or obligations being the scope of the Special Power of Attorney;
  2. At the time of the performance of the tax rights and/or obligations being the scope of the Special Power of Attorney.

Otherwise, the person granted the Special Power of Attorney will not be considered as a proxy.

 

Provisions for a Proxy

  1. Anyone failing to meet any of the conditions/requirements will not be considered as a proxy;
  2. Not allowed to assign the granted power to anyone else;
  3. Required to make a letter of appointment if they seek to have another person or their employee to submit and/or receive certain required tax documents to and/or from the Directorate General of Taxes’ (DGT) employees.

Termination or Expiry of Power of Attorney

  1. When a proxy is found to have committed the following:
  1. Violating the tax laws and regulations;
  2. Obstructing the enforcement of the tax laws and regulations; or
  3. Convicted of a tax crime or other crimes;
  1. The performance of the specific tax rights and/or obligations stated in the Special Power of Attorney is complete; or
  2. The power of attorney is revoked by the Taxpayer, which should be notified in writing and communicated to the DGT employee responsible for handling the performance of the tax rights and/or obligations being the scope of the power of attorney.