What is a person with a tax procedure practicing certificate working at a tax agent called in Vietnam?

What is a person with a tax procedure practicing certificate working at a tax agent called in Vietnam?

According to the provisions of Clause 3, Article 105 of the Law on Tax Administration 2019 regarding the tax procedure practicing certificate, the following is established:

Tax procedure practicing certificate

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3. A person with a tax procedure practicing certificate working at a tax agent is called a tax agent employee. Tax agent employees must participate fully in the knowledge update programs.

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Thus, a person with a tax procedure practicing certificate working at a tax agent is called a tax agent employee.

What are the responsibilities of a person with a tax procedure practicing certificate working at a tax agent in Vietnam?

The responsibilities of a person with a tax procedure practicing certificate working at a tax agent are stipulated in Article 17 of Circular 10/2021/TT-BTC as follows:

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

- Bear legal responsibility for the use and management of the tax procedure practicing certificate according to the regulations.

- Provide complete and accurate personal information and documentation related to the registration to practice tax procedure services to the tax agent, including: the tax procedure practicing certificate, documents proving knowledge update hours, work permit (for foreign individuals), and documents containing information on the termination of employment with other tax agents (if any).

In the event of any changes to personal information related to the aforementioned documents, the tax agent employee is responsible for providing the tax agent with the updated information so that the tax agent can notify the Tax Department.

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

- Comply with the regulations related to the inspection of tax procedure services.

- Maintain the confidentiality of information for the organizations and individuals utilizing the tax agent's services.

- Attend training sessions and knowledge update classes to ensure the required number of knowledge update hours according to regulations.

What is a person with a tax procedure practicing certificate working at a tax agent called in Vietnam? (Image from the Internet)

Where must the information about a person with a tax procedure practicing certificate working at a tax agent be disclosed in Vietnam?

The disclosure of information about a person with a tax procedure practicing certificate working at a tax agent is regulated in Clause 5, Article 16 of Circular 10/2021/TT-BTC as follows:

Management of practice for tax agent employees

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4. Termination of practice for tax agent employees.

a) A tax agent employee's practice shall be terminated if he/she falls into one of the following cases:

a1) The period of practice suspension expires but the tax agent employee has not rectified the violations.

a2) Practicing at more than one tax agent at the same time.

a3) Revocation of the tax procedure practicing certificate.

a4) Violations of Clause 4, Article 105 of the Law on Tax Administration.

b) The Tax Department (where the tax agent is headquartered) shall issue a decision to terminate the practice for the tax agent employee using Form 2.3 in the appendix issued with this Circular.

c) A tax agent employee whose practice has been terminated may register to practice again if the violations have been rectified and the standards prescribed in Article 14 of this Circular are met, in accordance with Clause 3, Article 15 of this Circular. However, those whose practice was terminated as per points a3 and a4, Clause 4 of this Article can only register to practice again after 12 months from the date the violations have been rectified.

5. Disclosure of information about tax agent employees.

Within 03 working days from the date the Tax Department issues a notice or decision in accordance with Clauses 1, 3, and 4 of this Article, the Tax Department must disclose on the General Department of Taxation's electronic portal the information about tax agent employees, including:

a) Information about eligible tax agent employees includes: full name, date of birth, ID card/citizen ID/passport (for foreign individuals); information about the tax procedure practicing certificate and accountant certificate (if any); information about the tax agent where the individual is registered to practice.

b) Information about tax agent employees under suspension includes: full name, date of birth, ID card/citizen ID/passport (for foreign individuals); information about the certificate of practice; information about the tax agent where the individual is registered to practice; information about the suspension notice.

c) Information about tax agent employees whose practice has been terminated includes: full name, date of birth, ID card/citizen ID/passport (for foreign individuals); information about the certificate of practice; information about the tax agent where the individual is registered to practice; information about the termination decision.

Thus, the Tax Department must disclose on the General Department of Taxation's electronic portal the information about a person with a tax procedure practicing certificate working at a tax agent.