Deadline for the General Department of Taxation to issue practicing certificates for tax procedure services is how long?

Who issues the practicing certificate for tax procedure services to a tax agent employee?

Based on the provisions in Clause 3, Article 3 of Circular 10/2021/TT-BTC explaining the terminology of a tax agent employee as follows:

Terminology Explanation

Some terms in this Circular are understood as follows:

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3. A tax agent employee is a person who holds a practicing certificate for tax procedure services issued by the General Department of Taxation, works at a tax agent, and is notified by the Tax Department as being eligible to practice tax procedure services.

Based on the above regulation, a tax agent employee is a person who holds a practicing certificate for tax procedure services issued by the General Department of Taxation, works at a tax agent, and is notified by the Tax Department as being eligible to practice tax procedure services.

What is the duration for the General Department of Taxation to issue a practicing certificate for tax procedure services?

The duration for issuing a practicing certificate for tax procedure services is stipulated in Clause 3, Article 12 of Circular 10/2021/TT-BTC as follows:

Issuance of Practicing Certificate for Tax Procedure Services

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3. The General Department of Taxation issues the practicing certificate for tax procedure services according to Form 1.4 in the Appendix issued with this Circular within 10 working days from the date of official exam results announcement or the date of receipt of the complete dossier as stipulated. In case the dossier does not meet the conditions for certificate issuance, the General Department of Taxation shall respond in writing, clearly stating the reasons.

4. The practicing certificate for tax procedure services can be received directly at the General Department of Taxation or sent to the entitled person via public postal services to the address registered with the General Department of Taxation. In case of receiving the certificate directly at the General Department of Taxation, the recipient must present an identification card, citizen identification card, or passport (for foreign nationals) and an authorization letter (if the certificate holder authorizes someone else to receive it).

5. Within 3 working days from the date of issuing the practicing certificate for tax procedure services, the General Department of Taxation publicizes the information of the certificate holder on its electronic portal. Publicized information includes: Full name, date of birth, information regarding identification/citizen identification/passport (for foreign nationals); information about the practicing certificate for tax procedure services.

Thus, the General Department of Taxation issues the practicing certificate for tax procedure services within 10 working days from the date of official exam results announcement or the date of receipt of the complete dossier as stipulated.

In cases where the dossier does not meet the conditions for certificate issuance, the General Department of Taxation shall respond in writing, clearly stating the reasons.

What is the duration for the General Department of Taxation to issue a practicing certificate for tax procedure services? (Image from the Internet)

What are the responsibilities of a person holding a practicing certificate for tax procedure services?

The responsibilities of a person holding a practicing certificate for tax procedure services are stipulated in Article 17 of Circular 10/2021/TT-BTC as follows:

- Perform tasks within the scope of the tax procedure service contract signed between the tax agent and the taxpayer.

- Be legally liable for the use and management of the practicing certificate for tax procedure services according to regulations.

- Provide complete and accurate personal information and documents related to the registration of tax procedure services practice to the tax agent, including: Practicing certificate for tax procedure services, documents verifying knowledge update hours, work permit (for foreign nationals), documents indicating the termination of work at another tax agent (if applicable).

If there are changes in personal information related to these documents, the tax agent employee must provide the tax agent with the updated information for notification to the Tax Department.

- At least 30 days before discontinuing the practice (except in cases of suspension, termination of practice), a written notification must be sent to the tax agent where they are working.

- Comply with inspection regulations related to the practice of tax procedure services.

- Maintain the confidentiality of information for organizations and individuals using the services of the tax agent.

- Attend training sessions, and knowledge updates to ensure the required number of knowledge update hours according to regulations.