Shall a tax procedure practicing certificate be issued only when the representative of enterprise hold an accountant certificate in Vietnam?

Shall a tax procedure practicing certificate be issued only when the representative of enterprise hold an accountant certificate in Vietnam?

Pursuant to Clause 1, Article 22 of Circular 10/2021/TT-BTC stipulating the conditions for the issuance of a tax procedure practicing certificate as follows:

Registration for, Issuance, Reissuance of a tax procedure practicing certificate for Tax Agents

1. Conditions for issuance of a tax procedure practicing certificate:

a) It is a company established in accordance with the law;

b) It has at least 02 individuals who have been granted a practice certificate for conducting tax procedure services, working full-time at the company;

c) It has at least one tax agent employee with an accountant certificate working full-time at the company in case of registering to provide accounting services for micro-enterprises.

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Thus, the company's representative may not need an accountant certificate but can still be issued a tax procedure practicing certificate if the company meets the following conditions:

- It is a company established in accordance with the law;

- It has at least 02 individuals who have been granted a practice certificate for conducting tax procedure services, working full-time at the company;

- It has at least one tax agent employee with an accountant certificate working full-time at the company in case of registering to provide accounting services for micro-enterprises.

Shall a tax procedure practicing certificate be issued only when the representative of enterprise hold an accountant certificate in Vietnam? (Image from the Internet)

Shall the tax procedure practicing certificate be reissued in case of changing address in Vietnam?

According to Point a, Clause 5, Article 22 of Circular 10/2021/TT-BTC regulating the reissuance of the tax procedure practicing certificate in the following cases:

Registration for, Issuance, Reissuance of a tax procedure practicing certificate for Tax Agents

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5. Reissuance of a tax procedure practicing certificate:

a) The tax procedure practicing certificate is reissued when the tax agent undergoes one of the following changes and does not fall under the cases specified in Clause 3, Article 27 of this Circular:

a1) There is a change in the name of the tax agent;

a2) There is a change of address to another province or city directly under Central authority;

a3) The issued tax procedure practicing certificate is lost or damaged;

a4) There is a change in the conditions for providing accounting services for micro-enterprises, changing the service range recorded on the previously issued tax procedure practicing certificate for the tax agent.

b) The dossier requesting reissuance of the tax procedure practicing certificate includes: An application form for a tax procedure practicing certificate as per Form 2.6 in the Appendix issued with this Circular and documents related to the change.

The tax agent sends the reissue registration dossier to the Tax Department (where the tax agent is headquartered) via the electronic portal of the General Department of Taxation.

c) The Tax Department (where the tax agent is headquartered) reissues the tax procedure practicing certificate according to the provisions in Clause 4 of this Article.

In case the tax agent changes the address of its headquarters to another province or city directly under the Central authority, the tax agent sends the reissuance registration dossier to the Tax Department in the area to which it moves at the same time as submitting the dossier to change taxpayer registration information. The Tax Department in the area where the tax agent moves to will consider the dossier, cooperate with the Tax Department in the area it moves from to perform the procedures to reissue the tax procedure practicing certificate according to the provisions in Clause 4 of this Article.

Thus, in the case where a tax agent changes its headquarters address to another province or city directly under Central authority and does not fall into the cases where the tax procedure practicing certificate is revoked, it will need to apply for the reissuance of the tax procedure practicing certificate.

Vietnam: What does the application for issuance of a tax procedure practicing certificate include?

Pursuant to Clause 2, Article 22 of Circular 10/2021/TT-BTC stipulating the application for issuance of a tax procedure practicing certificate is as follows:

- Application for a tax procedure practicing certificate as per Form 2.6 in the Appendix issued with Circular 10/2021/TT-BTC;

- Practice certificates for conducting tax procedure services of individuals working at the company (scan copy);

- Accountant certificates of individuals working at the company (if registering to provide accounting services for micro-enterprises) (scan copy);

- Labor contracts between the company and individuals holding practice certificates for conducting tax procedure services and accountant certificates (scan copy).