Who is a tax agent employee in Vietnam??

Who is a tax agent employee in Vietnam?

Under the provisions in Clause 3, Article 3 of Circular 10/2021/TT-BTC, “tax agent employee” means a person who is issued with a practicing certificate by the General Department of Taxation, has worked for a tax agent, and obtains a notice of eligibility for tax procedure practice

A tax agent employee must meet the following criteria as stipulated in Article 14 of Circular 10/2021/TT-BTC:

- He/she is a Vietnamese citizen or a foreigner permitted to reside and work in Vietnam;

- He/she is a Vietnamese citizen or a foreigner permitted to reside and work in Vietnam, and does not fall under clause 4 Article 105 of the Law on Tax Administration 2019:

+ Officials and public employees; commissioned and non-commissioned officers, career military personnel, military workers, military public employees, non-commissioned police officers and police workers.

+ Any person who is being banned from providing tax, accounting or audit services under an effective court judgment or court decision; people who are facing criminal prosecution;

+ Any person who has been convicted of any of the crimes related to tax, finance or accounting and has not have his/her criminal record expunged; any person who is put under supervision by commune authority or put into a correctional institution or rehabilitation center;

+ Any person who incurs an administrative penalty for accounting- or audit-related offence over the last 06 months (for warnings) or 12 months (for other penalties).

- He/she obtains a practicing certificate issued by General Department of Taxation;

- He/she is the legal representative of a tax agent or has an employment contract with a tax agent;

- He/she has fully attended a knowledge enhancement course as prescribed in Chapter IV of Circular 10/2021/TT-BTC.

What are the responsibilities of a tax agent employee in Vietnam?

The responsibilities of a tax agent employee 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 prescribed.

Who is a tax agent employee? What are the responsibilities of a tax agent employee in Vietnam? (Image from the Internet)

What are the regulations on the registration for tax procedure service practice registration by tax agent employees in Vietnam?

Under the provisions of Article 15 of Circular 10/2021/TT-BTC, the practice registration for tax agent employees is as follows:

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 these regulations, 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.