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Definition: |
The information specifying details of the party appointed by a taxable company to declare and pay taxes. |
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GDD Name: |
taxRepresentative |
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Usage: |
To identify a party or a location, either of "BDT00000063 Global location number, GLN" or "BDT00000578 Additional party identification content" is used, or both. |
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Remark: |
A tax representative means a legal person authorised in accordance with law to conduct part or all activities of the taxpayer pertaining to the fulfilment of tax liabilities.
If a taxable transaction is carried out by a taxable company that is not established (registered) in the country (e.g Australia) where the tax, such as Goods and Services Tax (GST), is to be paid, the taxable company may appoint a tax representative who in its place is responsible for declaring and pay the taxes. |
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Context description: |
A tax representative means a legal person authorized in accordance with law to conduct part or all activities of the taxpayer pertaining to the fulfilment of tax liabilities. |
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