What are the details about the tax agent employee to be published on the web portal of the General Department of Taxation in Vietnam?

What are the details about the tax agent employee to be published on the web portal of the General Department of Taxation in Vietnam?

Based on the provisions of Clause 5, Article 16 of Circular 10/2021/TT-BTC, within 3 working days after the Department of Taxation issues a notice or decision as prescribed in Clauses 1, 3, and 4 of Article 16 of Circular 10/2021/TT-BTC, the Department of Taxation shall publish on the web portal of the General Department of Taxation the following details about the tax agent employee:

- Details about tax agent employees eligible for practices to be published: full name, date of birth, information about ID card/citizen identity card/passport (for foreigner); information about the practicing certificate and accountant's certificate (if any); information about the tax agent where the employee practices.

- Details about tax agent employees suspended from practices to be published: full name, date of birth, information about ID card/citizen identity card/passport (for foreigner); information about the practicing certificate; information about the tax agent where the employee practices.

- Details about tax agent employees terminated from practices to be published: full name, date of birth, information about ID card/citizen identity card/passport (for foreigner); information about the practicing certificate; information about the tax agent where the employee practices; information about the decision on termination.

What are the details about the tax agent employee to be published on the web portal of the General Department of Taxation in Vietnam? (Image from the Internet)

Is it necessary to notify the Department of Taxation of changes to details about the tax agent employee in Vietnam?

Under Article 15 of Circular 10/2021/TT-BTC regarding the practice registration of tax agent employees as follows:

Registration for practices by tax agent employees

1. Rules for registration for practices by tax agent employees

a) The registration for tax procedure service practices shall be done through a tax agent of which the registrant is the legal representative or with which the registrant has an employment contract.

b) The tax agent employee may practice since the date on which the Department of Taxation gives a notice of eligibility for tax procedure practices.

c) The practicing certificate holder may only practice at 01 tax agent at a time.

d) The tax agent employee may not practice during the suspension time or upon termination of the practices.

2. The legal representative of the tax agent shall take legal liability for verification of information and documents provided by the registrant for tax procedure practices; and confirmation of eligibility as prescribed in Article 14 hereof.

3. The tax agent shall provide the details about the tax agent employee to Department of Taxation (where the tax agent is located) upon application for issuance of confirmation of eligibility for tax procedure services as prescribed in Article 22 hereof or upon notice of changes of tax agent employee details as prescribed in point a clause 8 Article 24 hereof.

Under the above regulation, the tax agent shall provide the details about the tax agent employee to Department of Taxation (where the tax agent is located) upon application for issuance of confirmation of eligibility for tax procedure services as prescribed in Article 22 hereof or upon notice of changes of tax agent employee details as prescribed in point a clause 8 Article 24 of Circular 10/2021/TT-BTC.

Therefore, as a principle, the tax agent must notify the Department of Taxation of changes to details about the tax agent employee (where the tax agent's headquarters is located).

When will a tax agent employee have his/her practices of tax procedure services suspended in Vietnam?

Under the provisions of Clause 3, Article 16 of Circular 10/2021/TT-BTC regarding the suspension of practices performed by tax agent employees:

Management of practices performed by tax agent employees

...

3. Suspension of practices performed by tax agent employees.

a) A tax agent employee shall have his/her practices of tax procedure services suspended if he/she fails to attend or properly attend a knowledge enhancement course as required in Article 20 hereof. The suspension period begins from the date of suspension notice until December 31 of the year of suspension.

b) No later than January 31 every year, according to the report on operation of tax agent and data of knowledge enhancement courses given by the course providers, Department of Taxation (where the tax agent is located) shall review the number of hours of knowledge enhancement course in the prior year of the tax agent employees.

b1) If a practicing tax agent employee fails to attend knowledge enhancement courses with sufficient hours as required, Department of Taxation shall issue a notice of suspension of tax procedure practice using Form No.2.2 in the Appendix hereof;

b2) If a tax agent employee who has the tax procedure practice suspended has attended knowledge enhancement courses with sufficient hours as required, Department of Taxation shall update that tax agent employee is eligible for practice to publish as prescribed in point a clause 5 hereof;

b3) Until December 31 of the year of suspension, if the tax agent employee fails to attend knowledge enhancement courses with sufficient hours as required, Department of Taxation shall issue a decision on termination of practice to that tax agent employee as prescribed in clause 4 hereof.

Therefore, a tax agent employee shall have his/her practices of tax procedure services suspended if he/she fails to attend or properly attend a knowledge enhancement course as required in Article 20 of Circular 10/2021/TT-BTC.