What is the deadline for providing a notice of eligibility for tax procedure practice to a tax agent employee in Vietnam?

What is the deadline for providing a notice of eligibility for tax procedure practice to a tax agent employee in Vietnam?

Pursuant to Article 16 of Circular 10/2021/TT-BTC on the management of practice concerning tax agent employees as follows:

Management of practice concerning tax agent employees

1. Notification of tax agent employees eligible to practice.

The Tax Department (where the tax agent is headquartered) checks the information of tax agent employees provided by the tax agent in the application dossier for the certificate of eligibility for providing tax procedure services according to Form 2.6 or in the notification of changes in the information of tax agent employees according to Form 2.8 in the Appendix issued together with this Circular. If all conditions are met, within 05 working days from the date of receiving the complete dossier or notification from the tax agent, the Tax Department shall notify the tax agent employees eligible to practice according to Form 2.1 in the Appendix issued together with this Circular. If the tax agent employees do not meet the conditions for practice, the Tax Department shall issue a written response to the tax agent stating the reasons.

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Thus, within 05 working days from the date of receipt of the complete dossier or notification from the tax agent, the Tax Department will notify the tax agent employees eligible to practice.

What is the deadline for providing a notice of eligibility for tax procedure practice to a tax agent employee in Vietnam? (Image from the Internet)

What major must a Vietnamese tax agent employee have a university degree or higher in?

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

Certificate of practice for providing tax procedure services

1. Persons granted a certificate of practice for providing tax procedure services must meet the following standards:

a) Have full civil legal capacity;

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

c) Have practical experience in finance, accounting, auditing, tax work for at least 36 months after graduating from university;

d) Pass the examination to obtain the certificate of practice for providing tax procedure services.

The examination for the certificate of practice for providing tax procedure services includes subjects on tax law and accounting.

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3. Persons who hold a certificate of practice for providing tax procedure services employed by tax agents are referred to as tax agent employees. Tax agent employees must fully participate in a knowledge update program.

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Tax agent employees must have a university degree or higher in the fields of economics, finance, accounting, auditing, or other majors as regulated by the Minister of Finance.

Note: Persons who hold a certificate of practice for providing tax procedure services employed by a tax agent are referred to as tax agent employees. Tax agent employees must fully participate in a knowledge update program.

What are the standards for tax agent employees in Vietnam?

As specified in Article 14 of Circular 10/2021/TT-BTC, the standards for tax agent employees are as follows:

- Must be a Vietnamese citizen or a foreigner permitted to reside and work in Vietnam, not falling under the subjects prescribed in Clause 4, Article 105 of the Law on Tax Administration 2019, including:

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

+ Persons banned from practicing tax procedure services, accounting, auditing according to a legally effective court judgment or decision; persons being prosecuted for criminal liability;

+ Persons who have been convicted of economic management offenses related to tax, finance, or accounting that have not been expunged; persons subject to administrative measures such as educational measures in communes, wards, or commune-level towns, or placement in compulsory education or detoxification establishments;

+ Persons administratively sanctioned for violations of tax management, accounting, or auditing who have not completed the 06-month period since the date of completing the sanctions, in the case of a warning, or within 01 year in the case of other forms.

- Possess a certificate of practice for providing tax procedure services issued by the General Department of Taxation;

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

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