What is the newest notification template of change to tax agent employee details in Vietnam?

Which entity will receive the notification of changes to tax agent employee details sent by a tax agent in Vietnam?

Under Article 15 of Circular 10/2021/TT-BTC regarding the registration for practices by tax agent employees:

Registration for practices by tax agent employees

1. Rules for registration for practices by tax agent employees

a) The registration for tax procedure service practices shall be done through a tax agent of which the registrant is the legal representative or with which the registrant has an employment contract.

b) The tax agent employee may practice since the date on which the Department of Taxation gives a notice of eligibility for tax procedure practices.

c) The practicing certificate holder may only practice at 01 tax agent at a time.

d) The tax agent employee may not practice during the suspension time or upon termination of the practices.

2. The legal representative of the tax agent shall take legal liability for verification of information and documents provided by the registrant for tax procedure practices; and confirmation of eligibility as prescribed in Article 14 hereof.

3. The tax agent shall provide the details about the tax agent employee to Department of Taxation (where the tax agent is located) upon application for issuance of confirmation of eligibility for tax procedure services as prescribed in Article 22 hereof or upon notice of changes of tax agent employee details as prescribed in point a clause 8 Article 24 hereof.

Under the regulation, the tax agent is responsible for providing the details about the tax agent employee to the Department of Taxation (where the tax agent's headquarters is located) upon notice of changes of tax agent employee details as stipulated in Point a, Clause 8, Article 24 of Circular 10/2021/TT-BTC.

Specifically, according to Point a, Clause 8, Article 24 of Circular 10/2021/TT-BTC:

Responsibilities of a tax agent

...

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

a) 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 hereto;

...

Therefore, as a principle, the tax agent is responsible for providing the details about the tax agent employee to the Department of Taxation (where the tax agent's headquarters is located) upon notice of changes of tax agent employee details.

What is the newest notification template of change to tax agent employee details in Vietnam?

The newest notification template of change to tax agent employee details is Form 2.8 in the Appendix issued with Circular 10/2021/TT-BTC;

DOWNLOAD >> Form 2.8 - Notification of change to tax agent employee details

What is the newest notification template of change to tax agent employee details in Vietnam? (Image from the Internet)

What are the responsibilities of tax agent employees in Vietnam?

The responsibilities of tax agent employees are stipulated in Article 17 of Circular 10/2021/TT-BTC as follows:

- Perform the work within the scope of the service contract concluded between the tax agent and the taxpayer.

- Take legal liability for the use and management of the practicing certificate as prescribed.

- Provide sufficient and accurate personal information and documents related to application for tax procedure practices at the tax agent, including: The practicing certificate, proof of hours of knowledge enhancement course, work permit (for foreigner), a document specifying the end of work at another tax agent (if any).

If the personal information related to the foregoing documents changes, the tax agent employee shall notify the tax agent of the changed information to further notify to Department of Taxation.

- Within 30 days before stopping practices (except for suspension or termination of practices), the tax agent employee shall notify the tax agent in writing.

- Abide by the regulation on inspection of tax procedure practices.

- Keep confidential information for organizations and individuals using the services of the tax agent.

- Attend knowledge enhancement courses with sufficient hours as stipulated in Article 20 of Circular 10/2021/TT-BTC