Glossary Fiscal Representative

A Fiscal Representative is a representative who supports companies or individuals who conduct business or reside abroad in performing tax-related procedures imposed domestically. For example, if a company with its headquarters located overseas conducts business domestically and needs to pay taxes such as Value Added Tax (VAT) or Corporate Income Tax, it needs to appoint a fiscal representative in the country. The fiscal representative acts as a representative for the company, handling necessary tax declarations, payments, and refunds by communicating with the local tax authorities.