Can national defense officials become tax agent employees in Vietnam?

Who is a national defense official in Vietnam?

According to Clause 2 Article 2 of the 2015 Law on professional servicemen, National defense workers and officials, it is explained as follows:

Explanation of terms

In this Law, the following terms shall be construed as follows:

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2. National defense workers and officials are Vietnamese citizens with technical and professional expertise, selected and recruited into the People's Army according to job positions or professional titles that are not subject to the ranks of officers, professional military personnel, non-commissioned officers, and soldiers.

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Accordingly, national defense officials are Vietnamese citizens with technical and professional expertise, selected and recruited into the People's Army according to job positions or professional titles that are not subject to the ranks of officers, professional military personnel, non-commissioned officers, and soldiers.

Can national defense officials become tax agent employees in Vietnam?

According to Clause 4 Article 105 of the 2019 Law on Tax Administration, it is explained that a person with a tax procedure practicing certificate working at a tax agent is called a tax agent employee.

According to Clause 4 Article 105 of the 2019 Law on Tax Administration, the following individuals are not allowed to be tax agent employees:

Tax procedure practicing certificate

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3. A person with a tax procedure practicing certificate working at a tax agent is called a tax agent employee. tax agent employees must fully participate in knowledge update programs.

4. The following individuals are not allowed to be tax agent employees:

a) Officials and public employees; officers, non-commissioned officers, professional military personnel, defense workers, and national defense officials; police officers, non-commissioned officers, and workers;

b) Persons who are prohibited from practicing tax procedure services, accounting, and auditing by an effective court judgment or decision; persons under criminal prosecution;

c) Persons who have been convicted of offenses violating economic management order related to tax, finance, and accounting and have not had their criminal records expunged; persons currently subjected to administrative measures such as education at commune, ward, commune-level town, compulsory education establishments, or compulsory detoxification establishments;

d) Persons who have been administratively sanctioned for violations in tax management, accounting, or auditing and have not completed the 6-month period from the date of completing the decision on warning sanction or 1 year from the date of completing other forms of sanction.

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According to the above regulations, national defense officials cannot become tax agent employees.

Can national defense officials become tax agent employees in Vietnam? (Image from the Internet)

When can tax agent employees start practicing tax procedure services in Vietnam?

According to Article 15 of Circular 10/2021/TT-BTC on the registration of tax agent employees' practice:

Registration of tax agent employees' practice

1. Principles of registration for tax agent employees' practice:

a) Registration for tax procedure services practice is carried out through the tax agent where the person registering for practice is the legal representative of the tax agent or has a labor contract to work.

b) tax agent employees can start practicing from the date they are notified by the Tax Department that they meet the conditions for practicing tax procedure services.

c) At one time, a person with a tax procedure practicing certificate can only practice at one tax agent.

d) tax agent employees are not allowed to practice during the period of suspension or termination of tax procedure services practice.

2. The legal representative of the tax agent is responsible before the law for verifying the information and documents provided by the person registering for tax procedure services practice; confirming the conditions as prescribed in Article 14 of this Circular for tax agent employees.

3. The tax agent provides information of the tax agent employee to the Tax Department (where the tax agent is headquartered) when registering for a certificate of eligibility for tax procedure services operation according to the provisions of Article 22 of this Circular or when notifying changes in tax agent employee information according to the provisions of Point a Clause 8 Article 24 of this Circular.

Thus, tax agent employees can start practicing from the date they are notified by the Tax Department that they meet the conditions for practicing tax procedure services.

Note: At one time, a person with a tax procedure practicing certificate can only practice at one tax agent.