OFFICIAL LETTER NO. 8836/CT-TTHT DATED 30 NOVEMBER 2013 OF HCM TAXATION DEPARTMENT IN GUIDANCE OF AUTHORIZATION FOR SIGNING TRANSACTION DOCUMENTS, DOSSIERS WITH TAX AUTHORITY AND INVOICES
According to Official letter No.8836/CT-TTHT:
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For authorization for signing transaction documents, dossiers with tax authority:
Legal representative of the company directly signs or assigns the vice to sign on behalf of in the documents, dossiers (including tax declaration dossiers) when making transactions with tax authority. The signing on behalf of must be stated in writing, must specify the authorization time, scope and send to tax authority with the first transaction documents, dossiers
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For authorization of signature and seal in invoices:
Legal representative of the company directly signs or seals or authorizes the Director of its branch to sign, write clearly full names at the “seller” item and makes the stamp of the company on the left of the invoice.
There are 2 items: “Director of the company” and “seller” being authorized to the vice-director and chief accountant to sign on behalf of and sign 2 stamps ( one at “Director of the company” and "the other at “on the left of the invoice” is not appropriate.
