What is the newest application form for issuing a certificate of eligibility for providing tax procedure services in Vietnam?

What are the conditions for issuing a certificate of eligibility for providing tax procedure services in Vietnam?

Pursuant to the provisions of Article 102 of the Law on Tax Administration 2019 regarding the conditions for obtaining a certificate of eligibility for providing tax procedure services:

Requirements for issuance of the certificate of eligibility for providing tax services

An enterprise will be granted the certificate of eligibility for providing tax services if:

1. It is established in accordance with law.

2. At least 02 of its full-time employees are granted the tax agent certification.

At the same time, under Clause 1, Article 22 of Circular 10/2021/TT-BTC regulating the conditions for obtaining a certificate of eligibility for providing tax procedure services:

Application for issuance, reissuance of certificate of eligibility for providing tax procedure services provided by tax agents

1. Eligibility requirements for issuance of certificate of eligibility for providing tax procedure services:

a) It is an enterprise incorporated under the law;

b) There are at least 02 full time employees who obtain practicing certificates;

c) There is at least one full time tax agent employee who holds an accountant's certificate in case of registration for providing accounting services for microenterprises.

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Thus, there are 03 conditions for issuing a certificate of eligibility for providing tax procedure services, including:

[1] The enterprise must have been established in accordance with legal regulations;

[2] There are at least 02 full time employees who obtain practicing certificates;

[3] There is at least one full time tax agent employee who holds an accountant's certificate in case of registration for providing accounting services for microenterprises.

What is the newest application form for issuing a certificate of eligibility for providing tax procedure services in Vietnam?

The newest application form for issuing a certificate of eligibility for providing tax procedure services in Vietnam is Form 2.6 of the Appendix issued together with Circular 10/2021/TT-BTC.

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What are the procedures for issuing a certificate of eligibility for providing tax procedure services in Vietnam?

The procedures for issuing a certificate of eligibility for providing tax procedure services in Vietnam are carried out according to the provisions of Article 22 of Circular 10/2021/TT-BTC as follows:

Step 01: Submit the application

The application for issuing a certificate of eligibility for providing tax procedure services includes:

- Application form for certificate of eligibility for providing tax procedure services No. 2.6 in the Appendix issued together with Circular 10/2021/TT-BTC;

- Practicing certificates of employees (scan);

- Accountant's certificate of the employee in case of registration for providing accounting services for microenterprises (scan);

- Employment contract between the enterprise and the holder of practicing certificate or accountant's certificate (scan);

Step 02: Send the application

The tax agent shall send an application for a certificate of eligibility for providing tax procedure services to the Department of Taxation (where the tax agent is located) via the website of the General Department of Taxation.

Step 03: Processing the application

Within 5 working days after receiving a duly completed application, the Department of Taxation (where the tax agent is located) shall issue a certificate of eligibility for providing tax procedure services using Form No. 2.7 in the Appendix issued together with Circular 10/2021/TT-BTC. If the application is rejected, the Department of Taxation shall provide explanation in writing.

The certificate of eligibility for providing tax procedure services shall specify the scope of services that the tax agent may provide:

- Specifying “eligible for providing tax services” if the tax agent submits complete application as prescribed in points a, b, d clause 2 Article 22 of Circular 10/2021/TT-BTC;

- Specifying “eligible for providing tax services and accounting services for microenterprises” if the tax agent submits a complete application as prescribed in points a, b, c, d clause 2 of Article 22 of Circular 10/2021/TT-BTC.