What are qualifications of a tax agent employee in Vietnam?

What are qualifications of a tax agent employee in Vietnam?

Based on Article 14 of Circular 10/2021/TT-BTC, a tax agent employee must meet the following standards:

(1) Be a Vietnamese citizen or a foreigner permitted to reside and work in Vietnam, not falling under the provisions of Clause 4, Article 105 of the 2019 Law on Tax Administration;

(2) Have a tax procedure service practicing certificate issued by the General Department of Taxation of Vietnam;

(3) Be the legal representative of the tax agent or have an employment contract to work at the tax agent;

(4) Fully participate in the knowledge update program as prescribed in Chapter 4 of Circular 10/2021/TT-BTC.

What are the qualifications of tax agent employees in Vietnam? When can tax agent employees start practicing? (Image from the Internet)

When can tax agent employees start practicing in Vietnam?

Based on Point b, Clause 1, Article 15 of Circular 10/2021/TT-BTC, the registration for the practice of tax agent employees is regulated as follows:

Registration for the practice of tax agent employees

1. Principles of registration for the practice of tax agent employees

a) The registration for the practice of tax procedure services is carried out through the tax agent where the registrant is the legal representative of the tax agent or has a labor contract to work.

b) Tax agent employees are allowed to practice from the date the Tax Department notifies that they are eligible to practice tax procedure services.

c) At any given time, a person who holds a tax procedure service practicing certificate can only practice at one tax agent.

d) Tax agent employees are not allowed to practice during the suspension or termination period of their tax procedure services practice.

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Thus, tax agent employees are allowed to practice from the date the Tax Department notifies that they meet the conditions to practice tax procedure services.

When are tax agent employees suspended or terminated from practice in Vietnam?

Based on Clauses 3 and 4, Article 16 of Circular 10/2021/TT-BTC, the suspension and termination of practice for tax agent employees are regulated as follows:

• Suspension of practice for tax agent employees.

- Tax agent employees are suspended from the practice of tax procedure services in cases where they have not met or correctly updated the knowledge required under Article 20 of Circular 10/2021/TT-BTC. The suspension period is from the date specified in the suspension notice to the end of December 31 of the suspension year.

- By January 31 of each year at the latest, based on the report on the activities of the tax agents and the knowledge update data of the knowledge updating units, the Tax Department (where the tax agent is headquartered) reviews the hours updated by tax agent employees in the previous year.

+ In cases where the tax agent employees practicing do not meet the required number of hours, the Tax Department will notify the suspension of tax procedure services practice for the tax agent employees according to Form 2.2 in the Appendix issued together with Circular 10/2021/TT-BTC;

+ In cases where the suspended tax agent employees have updated the knowledge to the required number of hours, the Tax Department will update the information of the tax agent employees meeting the practice conditions, to be disclosed according to Point a, Clause 5, Article 16 of Circular 10/2021/TT-BTC;

+ By the end of December 31 of the suspension year, if the tax agent employees do not meet the required number of hours, the Tax Department will issue a decision to terminate the practice of the tax agent employees according to Clause 4, Article 16 of Circular 10/2021/TT-BTC.

• Termination of practice for tax agent employees.

- Tax agent employees are terminated from the practice if they fall into one of the following cases:

+ The suspension period ends, but the tax agent employee has not rectified the violation.

+ Practicing at more than one tax agent at a time.

+ The tax procedure service practicing certificate is revoked.

+ Violating Clause 4, Article 105 of the 2019 Law on Tax Administration.

- The Tax Department (where the tax agent is headquartered) will issue a decision to terminate the practice for tax agent employees according to Form 2.3 in the Appendix issued together with Circular 10/2021/TT-BTC.

- Tax agent employees terminated from the tax procedure services practice, if they have rectified the violations and meet the qualifications prescribed in Article 14 of Circular 10/2021/TT-BTC, are allowed to register for the practice according to Clause 3, Article 15 of Circular 10/2021/TT-BTC. Except for cases of termination under points a3, a4, Clause 4, Article 16 of Circular 10/2021/TT-BTC, the registration for the practice is allowed after 12 months from the date the violations are rectified.

What information about tax agent employees is disclosed on the website of General Department of Taxation of Vietnam?

Based on Clause 5, Article 16 of Circular 10/2021/TT-BTC, within 3 working days from the date the Tax Department issues the notice or decision as prescribed in Clauses 1, 3, and 4, Article 16 of Circular 10/2021/TT-BTC, the Tax Department will disclose the information about tax agent employees on the website of General Department of Taxation of Vietnam as follows:

- Public information of tax agent employees eligible to practice includes: full name, date of birth, identification/citizenship/passport (for foreigners); information on the tax procedure service practicing certificate and accountant certificate (if any); information on the tax agent where the individual registers for practice.

- Public information of tax agent employees suspended from practice includes: full name, date of birth, identification/citizenship/passport (for foreigners); information on the practicing certificate; information on the tax agent where the individual registers for practice; information on the suspension notice.

- Public information of tax agent employees terminated from practice includes: full name, date of birth, identification/citizenship/passport (for foreigners); information on the practicing certificate; information on the tax agent where the individual registers for practice; information on the termination decision.