What are the responsibilities of tax agent employees in Vietnam?

What are the responsibilities of tax agent employees in Vietnam?

Based on Article 17 of Circular 10/2021/TT-BTC, the responsibilities of tax agent employees are as follows:

- Perform tasks within the scope of the tax service procedure contract signed between the tax agent and the taxpayer.

- Be legally responsible for the use and management of the certificate of practice in tax service procedures according to regulations.

- Provide complete and accurate information and documents related to the registration of professional tax service practices to the tax agent, including: certificate of practice in tax service procedures, documents proving updated knowledge hours, work permits (for foreigners), documents containing information on terminating work at other tax agents (if any).

In case personal information related to these documents changes, the tax agent employees is responsible for notifying the tax agent about the changes so the tax agent can inform the Tax Department.

- At least 30 days before the day they cease to practice (except in cases of suspension or termination of practice), they must notify the tax agent where they are working in writing.

- Comply with regulations related to the inspection of practices in tax service procedures.

- Maintain confidentiality of information for organizations and individuals using tax agent services.

- Attend training and knowledge update courses to ensure enough updating knowledge hours as prescribed.

Responsibilities of tax agent employees in Vietnam(Image from the Internet)

What are regulations on management of practices performed by tax agent employees in Vietnam?

Based on Article 16 of Circular 10/2021/TT-BTC, the management of practices performed by tax agent employees is regulated as follows:

- Notification of qualified tax agent employees.

The Tax Department (where the tax agent is headquartered) checks the information of the tax agent employees provided by the tax agent in the registration file for a certificate of eligibility for the operation of tax service procedures according to Form 2.6 or in the notice of changing information of the tax agent employees according to Form 2.8 in the Annex issued with Circular 10/2021/TT-BTC.

If qualified, within 05 working days from the date of receiving the complete file or notice from the tax agent, the Tax Department will notify the tax agent employees of their eligibility to practice according to Form 2.1 in the Annex issued with Circular 10/2021/TT-BTC. If the tax agent employees is not qualified to practice, the Tax Department will issue a written response to the tax agent, clearly stating the reasons.

- Update changes in tax agent employees information.

Within 05 working days from the date of receiving a notice of change in tax agent employees information, the Tax Department updates the information provided by the tax agent and synchronizes the updated information on the tax management system.

- Suspension of practice for tax agent employees.

+ tax agent employees will be suspended from practicing tax service procedures in cases where they have not updated their knowledge or have updated their knowledge incorrectly as prescribed in Article 20 of Circular 10/2021/TT-BTC. The suspension period is from the date specified in the suspension notice until the end of December 31 of the year of suspension.

+ No later than January 31 every year, based on the tax agent activity report and knowledge update data from knowledge update units, the Tax Department (where the tax agent is headquartered) will review the updated knowledge hours from the previous year for tax agent employees.

++ If the practicing tax agent employees has not updated enough knowledge hours as required, the Tax Department will issue a notice of suspension of tax service procedures practice for the tax agent employees according to Form 2.2 in the Annex issued with Circular 10/2021/TT-BTC;

++ If the suspended tax agent employees has updated the required number of knowledge hours, the Tax Department will update the information of the tax agent employees who qualify for practice to publish as prescribed at Point a, Clause 5, Article 16 of Circular 10/2021/TT-BTC;

++ If by the end of December 31 of the suspension year, the tax agent employees has not updated the required number of knowledge hours, the Tax Department will issue a decision to terminate the practice for the tax agent employees as prescribed in Clause 4, Article 16 of Circular 10/2021/TT-BTC.

- Termination of practice for tax agent employees.

+ Tax agent employees will be terminated from practice if they fall into one of the following cases:

++ Failure to rectify the violation by the end of the suspension period.

++ Practicing at 02 or more tax agents simultaneously.

++ Revocation of the certificate of practice in tax service procedures.

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

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

+ Tax agent employees terminated from practicing tax service procedures, if they have rectified the violations and meet all the standards stipulated in Article 14 of Circular 10/2021/TT-BTC, are allowed to register for practice according to Clause 3, Article 15 of Circular 10/2021/TT-BTC.

Cases specifically terminated under points a3 and a4, Clause 4, Article 16 of Circular 10/2021/TT-BTC, are allowed to register for practice 12 months from the date of rectifying the violations.

- Disclosure of information on tax agent employees.

Within 03 working days from the date the Tax Department issues the notice or decision as stipulated in Clauses 1, 3, and 4 of Article 16 of Circular 10/2021/TT-BTC, the Tax Department will disclose on the General Department of Taxation's electronic portal information about the tax agent employees as follows:

+ Disclosure of information on qualified tax agent employees includes: full name, date of birth, ID card/citizen ID/passport number (for foreigners); information about the certificate of practice in tax service procedures and accountant certificate (if any); information about the tax agent where the individual is registered to practice.

+ Disclosure of information on suspended tax agent employees includes: full name, date of birth, ID card/citizen ID/passport number (for foreigners); information about the practice certificate; information about the tax agent where the individual is registered to practice; information about the suspension notice.

+ Disclosure of information on terminated tax agent employees includes: full name, date of birth, ID card/citizen ID/passport number (for foreigners); information about the practice certificate; information about the tax agent where the individual is registered to practice; information about the termination decision.

What principles must be adhered to in registration for practices by tax agent employees in Vietnam?

Based on Article 15 of Circular 10/2021/TT-BTC, the registration for practices by tax agent employees must adhere to the following principles:

- Registration of tax service procedures 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 there.

- Tax agent employees are allowed to practice from the date the Tax Department announces their eligibility to practice tax service procedures.

- At any given time, holders of a certificate of practice in tax service procedures are allowed to practice at only 01 tax agent.

- tax agent employees are not allowed to practice during the period of suspension or termination of tax service procedures.