What are procedures for issuance a certificate of eligibility for tax procedure services in Vietnam?

What are the conditions to issuance a certificate of eligibility for tax procedure services in Vietnam?

According to Clause 1, Article 22 of Circular 10/2021/TT-BTC, the conditions to obtain a certificate of eligibility for tax procedure services include:

- Being an enterprise established in accordance with the law;

- Having at least two individuals who have been granted practice certificates for tax procedure services and work full-time at the enterprise;

- Having at least one tax agent employee with an accountant's certificate working full-time at the enterprise if registering to provide accounting services for micro-enterprises.

What are procedures for issuance a certificate of eligibility for tax procedure services in Vietnam?

According to Clauses 2, 3, and 4, Article 22 of Circular 10/2021/TT-BTC, the procedures for obtaining a certificate of eligibility for tax procedure services are as follows:

- The tax agent submits a registration dossier for a certificate of eligibility for tax procedure services to the Tax Department (where the tax agent is headquartered) via the portal of the General Department of Taxation.

The dossier includes:

+ Application form for the certificate of eligibility for tax procedure services as per Form 2.6 in the Appendix issued together with Circular 10/2021/TT-BTC;

+ Practice certificates for tax procedure services of individuals working at the enterprise (scanned copy);

+ Accountant's certificate of individuals working at the enterprise (if registering to provide accounting services for micro-enterprises) (scanned copy);

+ Labor contract between the enterprise and the individuals holding practice certificates for tax procedure services, accountant's certificate (scanned copy);

- Within 05 working days from the date of receipt of the complete dossier, the Tax Department (where the tax agent is headquartered) will issue a certificate of eligibility for tax procedure services as per Form 2.7 in the Appendix issued together with Circular 10/2021/TT-BTC. In case of refusal to issue, the Tax Department must provide a written response clearly stating the reasons.

On the certificate of eligibility for tax procedure services, the scope of service provision of the tax agent must be recorded as follows:

+ "Eligible to provide tax services" for cases where the tax agent submits complete dossiers as specified at points a, b, and d, Clause 2, Article 22 of Circular 10/2021/TT-BTC;

+ "Eligible to provide tax services and accounting services for micro-enterprises" for cases where the tax agent submits complete dossiers as specified at points a, b, c, and d, Clause 2, Article 22 of Circular 10/2021/TT-BTC.

What are responsibilities of tax agents in Vietnam?

The responsibilities of tax agents are stipulated in Article 24 of Circular 10/2021/TT-BTC and include:

- Conducting business within the scope recorded in the certificate of eligibility for tax procedure services issued by the Tax Department;

- Maintaining and ensuring the conditions for obtaining the certificate of eligibility for tax procedure services throughout the operation period;

- Recruiting and managing tax agent employees conformable;

- Complying with regulations on tax law, enterprise accounting law, and other relevant laws when performing services according to the contracts signed with taxpayers;

- Not colluding with tax officials, taxpayers to violate tax laws. If a tax agent assists a taxpayer in tax evasion, under-reporting taxes, or violating tax procedures, the taxpayer is still responsible before the law for such violations; the tax agent must also bear related responsibilities and compensate the taxpayer according to the contract signed;

- Following regulations on inspections related to the tax procedure service business; representing the taxpayer to provide explanations and documentation as requested by the tax agency within the contract's scope to prove the accuracy of tax declaration, payment, exemption, reduction, or refund;

- Keeping the taxpayer's information confidential;

- Sending notifications and reports to the Tax Department via the portal of the General Department of Taxation:

+ Within 05 working days from the date of any change in tax agent employee information, sending a notification of employee information change according to Form 2.8 in the Appendix issued together with Circular 10/2021/TT-BTC;

+ By January 15 each year at the latest, sending a report on the tax agent's operation status according to Form 2.9 in the Appendix issued together with Circular 10/2021/TT-BTC. The report covers the period from January 1 to December 31 of the reporting year.