If the contractor uses the electronic tax service of the General Department of Taxation to declare the financial statements and annual tax finalization, the printed copy of the contractor's financial statement from the electronic tax system (digitally signed and certified by the tax authority) does not require contractor signature and stamp. Mr. Pham Duoc’s Company (in Dak Nong Province) makes financial statements for annual tax finalization and submits electronic documents to the Tax Department (certified by the Provincial Tax Department). Mr. Duoc Asked, when the company downloads the financial statements (can be shown electronically) to submit with the bid, will this bid be considered valid? or must sign and stamp these financial statements to be considered a valid bid?
The Ministry of Planning and Investment responded to this issue as follows:
Clause 1, Article 3 of the Bidding Law stipulates that bidding activities under the governing scope of this Law must comply with this Law and other relevant laws.
According to the instructions in the Form No. 10 Chapter IV of the Form of Bidding Documents issued together with the Circular No. 03/2015 / TT-BKHDT dated May 6, 2015 of the Ministry of Planning and Investment, the contractor must attach a copy of the Financial statements corresponding to the completed accounting periods, accompanied by certified copies of one of the following documents:
- Record of tax finalization examination;
- A self-finalization tax return (value added tax and corporate income tax) certified by the tax agency of the time of filing the declaration;
- Documents proving that the contractor has declared electronic tax finalization;
- The tax administration agency's written certification (certifying the annual payment amount) of the fulfillment of the tax obligation;
- Audit report (if any);
- Other documents.
Regarding Mr. Can's problem, if the contractor uses the electronic tax service of the General Department of Taxation to declare financial statements and make annual tax finalization, the printed copy of the contractor's financial statement from the tax system. Electronic (signed electronically and certified by the tax authority) does not require the contractor's signature and seal...