Where to register for tax service provision in Vietnam?

Where to register for tax service provision in Vietnam?

Based on Article 101 of the Law on Tax administration 2019, it is stipulated as follows:

Organizations Providing Tax Procedure Services

1. An organization engaged in tax procedure services (hereinafter referred to as a tax agent) is an enterprise established and operating in accordance with the enterprise law, performing services under agreements with taxpayers.

2. Enterprises eligible for providing tax procedure services must register with the Department of Taxation of the province or centrally-run city to be issued a certificate of eligibility to provide tax services.

Thus, in accordance with the above regulations, registration for providing tax procedure services is done with the Department of Taxation of the respective province or centrally-run city.

Where to register for tax service provision in Vietnam? (Image from the Internet)

What are procedures for issuance of certificate of eligibility to provide tax services in Vietnam?

According to Article 102 of the Law on Tax administration 2019, the regulations are as follows:

* First, the conditions for issuing a certificate of eligibility to provide tax services include:

[1] The enterprise has been established in accordance with the law.

[2] Have at least 2 individuals granted tax procedure service practicing certificates, working full-time at the enterprise.

* Regarding the application dossier, it is stipulated in Article 103 of the Law on Tax administration 2019, as follows:

- The application dossier for issuing a certificate of eligibility to provide tax procedure services includes:

[1] An application form for the issuance of a certificate of eligibility to provide tax procedure services;

[2] Photocopies of certificate of eligibility to provide tax services of the individuals working at the enterprise;

[3] Copies of labor contracts between the enterprise and individuals holding certificate of eligibility to provide tax services.

- The Department of Taxation of the province or centrally-run city shall issue a certificate of eligibility to provide tax procedure services to the enterprise within 5 working days from the date of receipt of a complete and valid application dossier. In case of refusal, a written response stating the reasons must be provided.

What Rights and Obligations do Tax Agents Have?

As mentioned earlier, based on Article 101 of the Law on Tax administration 2019, an organization providing tax procedure services (hereinafter referred to as a tax agent).

Moreover, the rights and obligations of a tax agent are stipulated in Article 104 of the Law on Tax administration 2019 as follows:

- Perform services for taxpayers according to agreements in the contract;

- Comply with the provisions of this Law, tax laws, and other relevant legal regulations in the practice of providing tax procedure services;

- Be accountable to the law and responsible to taxpayers regarding the content of services provided.

What are regulations on certificate of eligibility to provide tax services

According to Article 105 of the Law on Tax administration 2019, the regulations on certificate of eligibility to provide tax services are as follows:

- Individuals granted certificate of eligibility to provide tax services must meet the following standards:

+ Have full civil legal capacity;

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

+ Have practical experience in finance, accounting, auditing, or tax for 36 months or more after graduating from university;

+ Pass the examination for the tax procedure service practice certificate.

The examination for the tax procedure service practice certificate includes subjects on tax law and accounting.

- Individuals holding auditor or accountant certificates issued by competent authorities according to regulations are granted certificate of eligibility to provide tax services without having to take the examination.

- Individuals with certificate of eligibility to provide tax services working at tax agents are called tax agent staff. Tax agent staff must fully participate in knowledge update programs.

- The following individuals are not allowed to work as tax agents:

+ Officials and public employees; officers, non-commissioned officers, professional servicemen, defense workers, public employees of the defense sector; officers, non-commissioned officers, police workers;

+ Individuals prohibited from practicing tax procedure, accounting, or auditing services per legally effective court judgments or decisions; individuals under criminal investigation;

+ Individuals convicted of economic management order violations related to tax, finance, accounting who have not yet had their records cleared; individuals subject to administrative measures of education at commune, ward, commune-level town, or sent to compulsory education centers, detoxification facilities;

+ Individuals sanctioned for administrative violations regarding tax management, accounting, or auditing but not yet expired the 6-month period from the completion date of the warning penalty, or not yet expired the 1-year period for other forms.

- The Minister of Finance provides for the organization of examinations, conditions for exemption from examination subjects; procedures for issuing and revoking certificate of eligibility to provide tax services; knowledge updates for tax agent staff.