What is the newest notice template of using services provided by tax agents in Vietnam?

What services are provided for taxpayers by tax agents to taxpayers in Vietnam?

The services provided for taxpayers by tax agents according to Article 23 of Circular 10/2021/TT-BTC are as follows:

Services provided for taxpayers by tax agents

1. Every service specified in the Article 104 of the Law on Tax Administration by a tax agent must be clarified in the contract signed with a taxpayer.

2. A service contract concluded between a tax agent and a taxpayer must specify scope, time of services; scope of authorized work related to tax procedures, authorized duration.

Where the service contract remains unexpired but the tax agent is suspended from tax procedure services or has the certificate of eligibility for tax procedure services revoked, the tax agent shall give a notice to the taxpayer for suspension or termination of the service contract.

Thus, under the provisions of Clause 1, Article 104 of the Law on Tax Administration 2019, the services provided by tax agents to taxpayers under the contract include:

- Procedures for taxpayer registration, tax declaration, tax payment, tax settlement, application for tax remission, application for tax refund, and other tax-related procedures the taxpayers have to follow;

- Tax counseling;

- Tax services for microenterprises prescribed in Article 150 of the Law on Tax Administration 2019. Microenterprises shall be identified in accordance with regulations of law on assistance for small and medium enterprises.

What is the newest notice template of using services provided by tax agents in Vietnam?

Under the provisions of Article 25 of Circular 10/2021/TT-BTC, the taxpayer shall send a notice using Template No. 2.10 in the Appendix of Circular 10/2021/TT-BTC to the superior tax authority no later than 5 working days before the tax agent provides the first tax procedure service under the contract or no later than 5 working days since the suspension or termination date of the service contract signed with the tax agent..

Thus, the newest notice template of using services provided by tax agents in Vietnam is Template No. 2.10 in the Appendix issued together with Circular 10/2021/TT-BTC.

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What are the responsibilities of tax agents in Vietnam?

Under the provisions of Article 24 of Circular 10/2021/TT-BTC, tax agents have the following responsibilities:

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

- Maintain the eligibility for issuance of certificate of eligibility for 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.