How long must a tax agent employee work in tax accounting to be granted a tax agent certification in Vietnam?

How long must a tax agent employee work in tax accounting to be granted a tax agent certification in Vietnam?

Pursuant to Clause 1, Article 105 of the 2019 Law on Tax Administration, the regulations are as follows:

Tax agent employee certifications

1. Individuals granted a tax agent certification must meet the following standards:

a) Have full civil capacity;

b) Possess a university degree or higher in economics, finance, accounting, auditing, or other disciplines as stipulated by the Minister of Finance;

c) Have at least 36 months of actual work experience in finance, accounting, auditing, or tax after graduating from university;

d) Pass the examination for the tax agent certification.

The examination for the tax agent certification includes subjects on tax law and accounting.

2. Individuals with an auditor's certificate or accountant's certificate issued by a competent authority shall be granted a tax agent certification without having to take the examination.

3. A person with a tax agent certification working at a tax agency is known as a tax agent employee. tax agent employees must fully participate in knowledge update programs.

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Thus, according to the above regulations, to become a tax agent employee, one must have worked in tax accounting for at least 36 months after graduating from university.

How long must a tax agent employee work in tax accounting to be granted a tax agent certification in Vietnam? (Image from the Internet)

Is it required to have a tax agent certification to become a tax agent employee in Vietnam?

Based on the provisions of Article 14 of Circular 10/2021/TT-BTC as follows:

tax agent employee Staff

tax agent employee staff must meet the following standards:

1. Be a Vietnamese citizen or a foreigner permitted to reside and work in Vietnam, and not subject to the provisions of Clause 4, Article 105 of the Law on Tax Administration;

2. Hold a tax agent certification issued by the General Department of Taxation;

3. Be the legal representative of the tax agency or have an employment contract with the tax agency;

4. Fully participate in the knowledge update program as stipulated in Chapter IV of this Circular.

Therefore, tax agent employee staff must meet all the standards, including holding a tax agent certification issued by the General Department of Taxation.

Thus, according to the regulations, one of the necessary conditions to become a tax agent employee is to have a tax agent certification issued by the General Department of Taxation.

Cases where one cannot become a tax agent employee?

Based on Clause 4, Article 105 of the 2019 Law on Tax Administration, the following are persons who cannot become tax agent employees:

tax agent employee certifications

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

[1] Officials and public employees; officers, non-commissioned officers, professional soldiers, national defense workers, public employees in national defense; police officers, non-commissioned officers, and police workers;

[2] Persons prohibited from practicing tax procedures, accounting, auditing under effective court judgments or rulings; those under criminal investigation;

[3] Persons convicted of crimes related to violations of tax, finance, or accounting administration and have not had their criminal records expunged; persons subject to administrative disciplinary measures for education at a commune, ward, or commune-level town, or sent to compulsory education or rehab centers;

[4] Persons penalized for administrative violations of tax management, accounting, or auditing who have not completed the 6-month period from the date of concluding the punishment for warnings, or have not completed the 1-year period for other types of punishment.

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Thus, the cases not permitted to be tax agent employees include:

[1] Officials and public employees; officers, non-commissioned officers, professional soldiers, national defense workers, public employees in national defense; police officers, non-commissioned officers, and police workers;

[2] Persons prohibited from practicing tax procedures, accounting, auditing under effective court judgments or rulings; those under criminal investigation;

[3] Persons convicted of crimes related to violations of tax, finance, or accounting administration and have not had their criminal records expunged;

Persons subject to administrative disciplinary measures for education at a commune, ward, or commune-level town, or sent to compulsory education or rehab centers;

[4] Persons penalized for administrative violations of tax management, accounting, or auditing who have not completed the 6-month period from the date of concluding the punishment for warnings, or have not completed the 1-year period for other types of punishment.