Uni 14-08-2015 - Guidance on authorization procedures of authorization procedures of FCT refund

According to official letter 3114/TCT-HTQT:

There are 2 cases submitting FCT refund proposal files: foreign contractor submits refund proposal files, or legal representative of foreign contractor (is authorized contractor) submitting refund proposal files. In case, foreign contractor authorizes the company to conduct FCT refund procedures must have authorization letter for the company as legal representative implementing procedures applying to the agreement. The company will declare and sign form 02/ĐNHT issued together with Circular 156/2013/TT-BTC of MOF. In this case:

• If the contractor authorizes the company to conduct refund procedures to its account, the contractor does not need to conduct consular legalization procedures (if the authorization is conducted abroad) or notarized (if authorization is conducted in Viet Nam) under regulations.
• If the contractor authorizes the company to conduct refund procedures to the account of other entity, the contractor must  conduct consular legalization procedures (if the authorization is conducted abroad) or notarized (if authorization is conducted in Viet Nam) under regulations.