What are conditions for issuing a certificate of eligibility to provide tax services in Vietnam?

What are conditions for issuing a certificate of eligibility to provide tax services in Vietnam?

According to Article 101 of the Tax Administration Law 2019, a provider of tax services (hereinafter referred to as a tax agent) is an enterprise established and operating under the provisions of the enterprise law, performing services under agreements with taxpayers.

An enterprise that meets the conditions to conduct tax procedure services shall register with the Provincial Tax Department or centrally-run city to be granted a certificate of eligibility to provide tax services.

And according to Article 102 of the Tax Administration Law 2019, an enterprise is granted a certificate of eligibility to provide tax services when it meets the following two conditions:

(1) The enterprise is established in accordance with legal regulations.

(2) It has at least 02 individuals who are certified tax procedure practitioners, working full-time at the enterprise.

What are conditions for issuing a certificate of eligibility to provide tax services in Vietnam? (Image from the Internet)

What documents are included in the application for the certificate of eligibility to provide tax services in Vietnam?

According to Article 103 of the Tax Administration Law 2019, the application for the certificate of eligibility to provide tax services includes:

- An application form for the certificate of eligibility to provide tax services;

- Copies of the certificates of tax procedure practice of individuals working at the enterprise;

- Copies of labor contracts between the enterprise and the individuals holding tax procedure practice certificates.

In addition, the Provincial Tax Department or centrally-run city will issue the certificate of eligibility to provide tax services to the enterprise within 05 working days from the date of receipt of a complete and valid application. In case of refusal, they must provide a written response stating the reasons.

What are the rights and obligations of a tax agent in Vietnam?

According to Article 104 of the Tax Administration Law 2019, a tax agent has the following rights and obligations:

- Perform services for taxpayers as agreed in the contract;

- Comply with the provisions of this Law, tax laws, and other relevant laws in the practice of tax procedure services;

- Be responsible to the law and taxpayers for the content of services provided.

What are the current standards for granting a certificate of tax procedure practice in Vietnam?

According to Article 105 of the Tax Administration Law 2019, a person granted a certificate of tax procedure practice must meet the following standards:

- Have full civil act capacity;

- Hold a university degree or higher in economics, finance, accounting, auditing, or other fields as prescribed by the Minister of Finance;

- Have at least 36 months of practical experience in finance, accounting, auditing, or tax after graduating from university;

- Pass the exam for the tax procedure practice certificate.

The exam for the tax procedure practice certificate includes tax law and accounting subjects.

Individuals holding an auditor's certificate or accountant's certificate issued by competent authorities are granted a tax procedure practice certificate without having to take the practice exam.

A person with a tax procedure practice certificate working at a tax agent is called a tax agent employee. Tax agent employees must participate fully in the knowledge updating program.

The following persons are not allowed to be tax agent employees:

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

- Persons prohibited from practicing tax procedure services, accounting, auditing by a legally effective court judgment or decision; persons under criminal investigation;

- Persons convicted of crimes infringing economic management order related to tax, finance, accounting who have not had their criminal records expunged; persons undergoing administrative handling measures of education at the commune level, being put into a compulsory education institution, compulsory detoxification institution;

- Persons administratively sanctioned for tax management, accounting, and auditing who have not passed 06 months since the date of completing the penalty decision for a warning or who have not passed 01 year since the date of completing the penalty decision for other forms.