Vietnam: Do tax agent employees need any certifications?

Vietnam: Do tax agent employees need any certifications?

Pursuant to Article 3 of Circular 10/2021/TT-BTC, the provisions are as follows:

Terminology Explanation

Some terms in this Circular are understood as follows:

1. A tax agency is a business or branch of a business that meets the conditions and is granted a certificate of eligibility to conduct business in tax procedure services.

2. Tax procedure services are activities of the tax agency, providing services stipulated in Clause 1, Article 104 of the Law on Tax Management according to a service contract signed with the taxpayer. Among these, services defined at Points a, b, Clause 1, Article 104 of the Law on Tax Management are called tax services; the service defined at Point c, Clause 1, Article 104 of the Law on Tax Management is called accounting services for micro-enterprises.

3. A tax agent employee is a person who has a tax procedure service practicing certificate issued by the General Department of Taxation, works at a tax agency, and is notified by the Tax Department of the eligibility to practice tax procedure services.

According to the regulations, a tax agent employee is a person who has a tax procedure service practicing certificate issued by the General Department of Taxation, works at a tax agency, and is notified by the Tax Department of the eligibility to practice tax procedure services.

A tax agent employee must meet the standards specified in Article 14 of Circular 10/2021/TT-BTC, as follows:

- Be a Vietnamese citizen or a foreigner permitted to reside and work in Vietnam, not falling under circumstances stipulated in Clause 4, Article 105 of the 2019 Tax Management Law;

- Possess a tax procedure service practicing certificate issued by the General Department of Taxation;

- Be a legal representative of the tax agency or have a labor contract to work at the tax agency;

- Fully participate in knowledge update programs.

Thus, it is evident that a tax agent employee needs a tax procedure service practicing certificate.

Vietnam: Do tax agent employees need any certifications? (Image from the Internet)

What are regulations on registration for practices by tax agent employees in Vietnam?

Pursuant to Article 15 of Circular 10/2021/TT-BTC, it is regulated regarding the practice registration for tax agent employees as follows:

Practice Registration for tax agent employees

1. Principles of practice registration for tax agent employees

a) Practice registration for tax procedure services is performed through the tax agency where the practitioner is either the legal representative of the tax agency or has a labor contract.

b) A tax agent employee can practice from the date the Tax Department announces the eligibility to practice tax procedure services.

c) At any one time, a person with a tax procedure service practicing certificate may only practice at one tax agency.

d) tax agent employees may not practice during periods of suspension or termination of their tax procedure service practice.

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

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Accordingly, a tax agent employee is allowed to practice from the date the Tax Department announces the eligibility to practice tax procedure services.

The registration for tax procedure service practice is performed through the tax agency where the practitioner is either the legal representative of the tax agency or has a labor contract.

Thus, the registration for tax procedure service practice is performed through the tax agency.

What is the time limit for notifying a tax agent employee about eligibility to practice in Vietnam?

Based on Article 16 of Circular 10/2021/TT-BTC, which regulates the practice management for tax agent employees as follows:

Practice Management for tax agent employees

1. Notification of the tax agent employee’s eligibility to practice.

The Tax Department (where the tax agency is headquartered) reviews the information on the tax agent employee provided by the tax agency in the application dossier for a certificate of eligibility to conduct business in tax procedure services according to Form 2.6 or in the notification of changes in tax agent employee information according to Form 2.8 of the Appendix issued with this Circular. If all conditions are met, within 05 working days from the date of receipt of a complete dossier or notification from the tax agency, the Tax Department notifies the tax agent employee’s eligibility to practice, following Form 2.1 in the Appendix issued with this Circular. If the tax agent employee does not meet the practice conditions, the Tax Department issues a written response to the tax agency, stating the reasons.

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Thus, within 05 working days from the date of receipt of a complete dossier or notification from the tax agency, the Tax Department notifies the tax agent employee’s eligibility to practice.

*Note: In case the tax agent employee does not meet the practice conditions, the Tax Department will issue a written response to the tax agency, stating the reasons.