What are the cases of revocation of certificates of eligibility for tax procedure services of tax agents in Vietnam?

What are the cases of revocation of certificates of eligibility for tax procedure services of tax agents in Vietnam?

Under the provisions in Clause 1, Article 27 of Circular 10/2021/TT-BTC, a tax agent shall have its certificate of eligibility for tax procedure services revoked in any of the following cases:

- It helps a taxpayer evade any tax or faces a criminal prosecution for an offense related to tax procedure services.

- It makes an untruthful declaration or falsifies the application to enable the certificate of eligibility for tax procedure services to be issued.

- It is dissolved, goes bankrupt, or has the business registration certificate, certificate of investment registration or equivalent document revoked; or the tax authority notifies that the taxpayer no longer operates at the registered address.

- 90 days has elapsed since the effective date of decision on suspension as specified in Article 26 of Circular 10/2021/TT-BTC but the breach still remains un-remedied.

What are the cases of revocation of certificates of eligibility for tax procedure services of tax agents in Vietnam? (Image from the Internet)

What are the regulations on the suspension of tax procedure services for tax agents in Vietnam?

According to Clause 1, Article 26 of Circular 10/2021/TT-BTC, a tax agent shall be suspended from providing tax procedure services in any of the following cases:

- It fails to maintain the eligibility specified in clause 2 Article 102 of the Law on Tax Administration 2019 in 3 consecutive months.

Clause 2, Article 102 of the Law on Tax Administration 2019 stipulates that one of the conditions for issuance of the certificate of eligibility to provide tax services is that at least 02 of its full-time employees are granted the tax agent certification.

- It fails to provide or provides insufficient, inaccurate information and documents to the tax authority as prescribed.

- It discloses information that causes damage to material, spirit or prestige of the taxpayer that uses the services of the tax agent (unless the taxpayer agrees so or the law regulates so).

- It employs, manages tax agent employees not in compliance with Circular 10/2021/TT-BTC.

- It fails to send notices or reports as prescribed in clause 8 Article 24 hereof at least 15 days behind the deadlines required by the tax authority.

Clause 8, Article 24 of Circular 10/2021/TT-BTC requires tax agents to send notifications and reports to the Department of Taxation via the website of the General Department of Taxation in Vietnam:

- Within 5 working days since the date of change to tax agent employee details, send a notice of change of tax agent employee details using form No. 2.8 in the Appendix issued with Circular 10/2021/TT-BTC;

Download >> Form 2.8 - Notification of change to tax agent employee details

- No later than January 15 of every year, send a report on operation of tax agent using Form No. 2.9 in the Appendix issued with Circular 10/2021/TT-BTC. The report on operation of tax agent begins from January 1 to December 12 of the reporting year.

Download >> Form 2.8 - Notification of change to tax agent employee details

Download >> Form 2.9 - Report on the operations of the tax agent

What is the suspension period of tax procedure services for tax agents in Vietnam?

The suspension period of tax procedure services business for tax agents is regulated in Clause 3, Article 26 of Circular 10/2021/TT-BTC as follows:

Suspension of tax procedure services

...

3. The suspension period of tax procedure services begins from the date of the decision on suspension made by Department of Taxation until the date on which the tax agent remedies its breach, but only up to 90 days since the effective date of the decision on suspension. During the suspension period, the tax agent may not provide any service for the taxpayers.

Once the breach has been remedied, the tax agent shall notify Department of Taxation in writing. Department of Taxation shall verify the information, if the tax agent is deemed eligible for tax procedure services, within 5 working days. Department of Taxation shall notify the tax agent that the decision on suspension ceases to be effective.

Thus, the suspension period of tax procedure services for tax agents is no more than 90 days from the effective date of the suspension decision.