What are the educational requirements for tax agent employees in Vietnam?

What are the educational requirements for tax agent employees in Vietnam?

According to Article 105 of the 2019 Tax Administration Law, the provisions are as follows:

License to practice as a tax procedure service provider

1. Individuals granted a license to practice as tax procedure service providers must meet the following criteria:

a) Possess full civil act capacity;

b) Have a bachelor's degree or higher in economics, finance, accounting, auditing, or other specializations as prescribed by the Minister of Finance;

c) Have at least 36 months of practical experience in finance, accounting, auditing, or taxation after obtaining a bachelor's degree;

d) Pass the examination for the tax procedure service practice certificate.

The examination for the tax procedure service practice certificate includes subjects on tax law and accounting.

2. Individuals holding an auditor's certificate or accountant's certificate granted by a competent authority as prescribed shall be granted a tax procedure service practice certificate without participating in the examination for the tax procedure service practice certificate.

3. Individuals with a tax procedure service practice certificate working at a tax agency are referred to as tax agent employees. These employees must fully participate in knowledge update programs.

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tax agent employees must have a bachelor's degree or higher in specializations such as economics, finance, accounting, auditing, or other fields as prescribed by the Minister of Finance.

Note: Individuals with a tax procedure service practice certificate working at a tax agency are referred to as tax agent employees. tax agent employees must fully participate in knowledge update programs.

What are the educational requirements for tax agent employees in Vietnam? (Image from the Internet)

What are the standards for tax agent employees in Vietnam?

According to Article 14 of Circular 10/2021/TT-BTC, the standards for tax agent employees are specified. To be specific:

- Be a Vietnamese citizen or a foreigner permitted to reside and work in Vietnam, not falling into categories outlined in Clause 4, Article 105 of the Tax Administration Law 2019, including:

+ officials and public employees; officers, non-commissioned officers, professional soldiers, defense workers, defense public employees; officers, non-commissioned officers, police workers;

+ Individuals prohibited from practicing tax, accounting, auditing services by legally effective court judgment, decision; individuals under criminal prosecution;

+ Individuals convicted of economic management order violations related to tax, finance, accounting not yet expunged; individuals under administrative handling measures such as education at commune, ward, commune-level town, compulsory education establishments, compulsory rehabilitation centers;

+ Individuals fined for administrative violations in tax management, accounting, auditing without completing the penalty within 06 months for warnings or 01 year for other forms.

- Hold a tax procedure service practice certificate issued by the General Department of Taxation;

- Be a legal representative of the tax agency or have a labor contract to work at the tax agency;

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

What is the time limit for notifying tax agent employees eligible to practice in Vietnam?

Based on Article 16 of Circular 10/2021/TT-BTC, the regulation on managing the practice for tax agent employees is as follows:

Management of practice for tax agent employees

1. Notification of tax agent employees eligible to practice.

The Tax Department (where the tax agency is headquartered) checks the information of tax agent employees provided by the tax agency in the registration dossier for the business certificate of tax procedure services according to Form 2.6 or in the notification of changes in tax agent employees' information according to Form 2.8 in the Appendix issued with this Circular. If conditions are met, within 05 working days from the receipt of the full dossier or notification from the tax agency, the Tax Department will notify the eligible tax agent employees to practice following Form 2.1 in the Appendix issued with this Circular. If the tax agent employees do not meet the qualifications, the Tax Department will issue a written response to the tax agency, stating the reasons.

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Accordingly, within 05 working days from the receipt of the full dossier or notification from the tax agency, the Tax Department will notify the tax agent employees eligible to practice.