What are the eligibility for issuance of tax agent certification in Vietnam?

What are regulations on on provision of tax services in Vietnam?

Pursuant to Article 104 of the 2019 Law on Tax Administration, the regulations on provision of tax services currently are as follows:

(1) Services provided by tax agents to taxpayers as per the contract include:

- Taxpayer registration procedures, tax declaration, tax payment, tax finalization, compilation of dossiers for tax exemption, tax reduction, tax refund, and other tax procedures on behalf of taxpayers;

- Tax consultancy services;

- Accounting services for micro-enterprises under the provisions of Article 150 of this Law. Micro-enterprises are defined according to the law on supporting small and medium-sized enterprises.

(2) Tax agents have the following rights and obligations:

- Implement services with taxpayers as per the agreement in the contract;

- Comply with the provisions of this Law, tax laws, and other relevant legal provisions in the conduct of tax procedure service activities;

- Be responsible before the law and before the taxpayers for the content of the services provided.

(3) The Minister of Finance of Vietnam shall regulate the management of tax procedure business services.

What are the eligibility for issuance of tax agent certification in Vietnam? (Image from the Internet)

What are the eligibility for issuance of tax agent certification in Vietnam?

Pursuant to Article 105 of the 2019 Law on Tax Administration, the regulations are as follows:

Tax agent certification

1. Persons granted a tax agent certification must meet the following criteria:

a) Possess full civil act capacity;

b) Hold a university degree or higher in economics, finance, accounting, auditing, or other disciplines as stipulated by the Minister of Finance of Vietnam;

c) Have at least 36 months of actual work experience in finance, accounting, auditing, or tax after graduation;

d) Pass the examination for the tax agent certification.

The examination for the tax agent certification covers tax law and accounting subjects.

2. Persons who possess an auditor's certificate or an accountant's certificate issued by a competent authority shall be granted a tax agent certification without having to take the examination.

3. Persons granted a tax agent certification and working at a tax agent shall be referred to as tax agent employee. tax agent employee must participate fully in knowledge update programs.

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Persons granted a tax agent certification must meet the following criteria:

- Capability: possess full civil act capacity;

- Qualification: hold a university degree or higher in economics, finance, accounting, auditing, or other disciplines as stipulated by the Minister of Finance of Vietnam;

- Experience: have at least 36 months of actual work experience in finance, accounting, auditing, or tax after graduation;

- Pass the examination for the tax agent certification.

The examination for the tax agent certification covers tax law and accounting subjects.

Who is not eligible to be a tax agent employee in Vietnam?

Pursuant to Clause 4, Article 105 of the 2019 Law on Tax Administration, the following individuals are not allowed to be tax agent employee:

(1) Officials and public employees; officers, non-commissioned officers, professional soldiers, defense workers, public defense employees; officers, non-commissioned officers, police workers;

(2) Persons prohibited from practicing tax services, accounting, auditing as per valid Court judgments; persons currently facing criminal prosecution;

(3) Persons convicted of economic management-related offenses concerning tax, finance, accounting, who have not yet had their criminal record expunged; persons subject to administrative handling measures at the commune-level, compulsory education institutions, or compulsory detoxification centers;

(4) Persons administratively sanctioned for tax management, accounting, auditing offenses who have not yet completed the 6-month period from the date of completion of the sanction decision in case of a warning, or have not yet completed the 1-year period from the date of completion of the sanction decision in other forms.

(5) The Minister of Finance of Vietnam stipulates the organization of examinations, conditions for exam exemptions; procedures for granting and revoking tax agent certifications; the updating of tax agent employee's knowledge.