What is the newest certificate template of eligibility for providing tax procedure services in Vietnam?

What is the newest certificate template of eligibility for providing tax procedure services in Vietnam?

The newest certificate template of eligibility for providing tax procedure services in Vietnam is applied according to Form 2.7 of the Appendix issued together with Circular 10/2021/TT-BTC.

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What is the newest certificate template of eligibility for providing tax procedure services in Vietnam? (Image from the Internet)

What are the responsibilities of enterprises providing tax procedure services in Vietnam?

The responsibilities of enterprises providing tax procedure services (also known as tax agents) are specified in Article 24 of Circular 10/2021/TT-BTC as follows:

- Provide services within the scope mentioned in the certificate of eligibility for providing tax procedure services issued by Department of Taxation.

- Maintain the eligibility for issuance of certificate of eligibility for providing tax procedure services during its operation.

- Recruit and manage tax agent employees as prescribed.

- Comply with regulations of law on taxes, corporate accounting and other laws upon performance of services under the contracts concluded with taxpayers.

- Do not collude with tax officers and taxpayers to commit tax violations. If a tax agent helps a taxpayer to evade or under-declare any tax, commit any tax violation, the taxpayer still be held liable for the said violations; the tax agent shall be jointly held liable and make compensation for the taxpayer under the contract concluded with the taxpayer.

- Comply with regulations on inspection regarding tax procedure services; provide information and documents, on behalf of the taxpayer, at the request of the tax authorities within the scope of contract with the taxpayer to justify the accuracy of the dossiers of tax declaration, payment, tax exemption and reduction, tax refund of the taxpayer.

- Keep information for taxpayers using the services of the tax agent confidential.

- Send notices and reports to Department of Taxation via the website of General Department of Taxation:

+ Within 5 working days since the date of change to tax agent employee details, send a notice of change of tax agent employee details using form No. 2.8 in the Appendix issued together with Circular 10/2021/TT-BTC;

+ No later than January 15 of every year, send a report on operation of tax agent using Form No. 2.9 in the Appendix issued together with Circular 10/2021/TT-BTC. The report on operation of tax agent begins from January 1 to December 12 of the reporting year.

What are the cases of revocation of certificates of eligibility for providing tax procedure services of tax agents in Vietnam?

Under the provisions in Clause 1, Article 27 of Circular 10/2021/TT-BTC, a tax agent shall have its certificate of eligibility for providing tax procedure services revoked in any of the following cases:

- It helps a taxpayer evade any tax or faces a criminal prosecution for an offense related to tax procedure services.

- It makes an untruthful declaration or falsifies the application to enable the certificate of eligibility for providing tax procedure services to be issued.

- It is dissolved, goes bankrupt, or has the business registration certificate, certificate of investment registration or equivalent document revoked; or the tax authority notifies that the taxpayer no longer operates at the registered address.

- 90 days has elapsed since the effective date of decision on suspension as specified in Article 26 of Circular 10/2021/TT-BTC but the breach still remains un-remedied.

Referring to Article 26 of Circular 10/2021/TT-BTC on the suspension of tax procedure services:

Suspension of tax procedure services

1. The tax agent shall be suspended from providing tax procedure services in any of the following cases:

a) It fails to maintain the eligibility specified in clause 2 Article 102 of the Law on Tax Administration in 3 consecutive months.

b) It fails to provide or provides insufficient, inaccurate information and documents to the tax authority as prescribed.

c) It discloses information that causes damage to material, spirit or prestige of the taxpayer that uses the services of the tax agent (unless the taxpayer agrees so or the law regulates so).

d) It employs, manages tax agent employees not in compliance with this Circular.

dd) It fails to send notices or reports as prescribed in clause 8 Article 24 hereof at least 15 days behind the deadlines required by the tax authority.

2. Department of Taxation (where the tax agent is located) shall issue a decision on suspension of tax procedure services of tax agent using Form No. 2.11 in Appendix hereto, and send a notice to the superior tax authority.

3. The suspension period of tax procedure services begins from the date of the decision on suspension made by Department of Taxation until the date on which the tax agent remedies its breach, but only up to 90 days since the effective date of the decision on suspension. During the suspension period, the tax agent may not provide any service for the taxpayers.

Once the breach has been remedied, the tax agent shall notify Department of Taxation in writing. Department of Taxation shall verify the information, if the tax agent is deemed eligible for tax procedure services, within 5 working days. Department of Taxation shall notify the tax agent that the decision on suspension ceases to be effective.