Oficial letter No.3593/TCT-TNCN dated 29 october 2013 of GDT in Guidance of authorization letter for transaction with tax authority
According to official letter No.3593/TCT-TNCN:
Taxpayers are who individuals can authorize other organizations, individuals ( except tax agents) on behalf of them to conduct transactions with tax authority and must present authorization letter as regulations of Civil code.
The individuals who authorize other organizations, individuals to conduct transactions with tax authority will not compulsory to notarize, authenticate. In case, foreigners authorize with tax refund into other personal accounts- not being taxpayers, they must have the notarize, authenticate authorization letter under regulations of Law
