Who is not eligible to be a tax agent employee in Vietnam?

Who is not eligible to be a tax agent employee in Vietnam?

According to Clause 3, Article 3 of Circular 10/2021/TT-BTC, a tax agent employee is a person who has a certificate of practicing tax procedure services issued by the General Department of Taxation, works at a tax agent, and is notified by the Department of Taxation to be eligible for practicing tax procedure services.

According to Clause 4, Article 105 of the Law on Tax Administration 2019, the following individuals are not eligible to be tax agent employees:

- Officials and public employees; officers, non-commissioned officers, professional soldiers, defense workers, defense public employees; officers, non-commissioned officers, and police workers;

- Individuals who are prohibited from practicing tax procedure services, accounting, auditing according to legally effective court judgments or decisions; individuals who are being prosecuted for criminal liability;

- Individuals who have been convicted of offenses violating the order of economic management related to taxes, finance, accounting, and have not had their criminal records expunged; individuals who are subject to administrative handling measures for education at the commune, ward, commune-level town, mandatory education centers, or mandatory drug rehabilitation centers;

- Individuals who have been administratively sanctioned for tax administration, accounting, or auditing violations and have not yet completed the 6-month period from the date of completing the sanctioning decision in the case of a warning or have not yet completed the 1-year period from the date of completing the sanctioning decision in other forms.

Who is not eligible to be a tax agent employee in Vietnam? (Image from the Internet)

Vietnam: Can a tax agent employee practice at two tax agents simultaneously?

According to Point c, Clause 1, Article 15 of Circular 10/2021/TT-BTC, the regulations on the practice registration of tax agent employees are as follows:

Practice Registration of Tax Agent Employees

1. Principles of practice registration for tax agent employees

a) The registration for practicing tax procedure services is carried out through the tax agent where the applicant is the legal representative of the tax agent or has a labor contract to work.

b) Tax agent employees can practice from the date on which the Department of Taxation notifies them of being eligible for practicing tax procedure services.

c) At any one time, individuals with a certificate of practicing tax procedure services can only practice at one tax agent.

d) Tax agent employees cannot practice during the suspension or termination period of practicing tax procedure services.

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According to the regulations, individuals with a certificate of practicing tax procedure services can only practice at one tax agent at any one time. Therefore, tax agent employees cannot practice at two tax agents simultaneously.

Do tax agent employees have to participate in knowledge enhancement courses in Vietnam?

According to Clause 2, Article 18 of Circular 10/2021/TT-BTC, the subjects required to participate in knowledge enhancement courses are as follows:

Subjects of Knowledge Update

1. Subjects of knowledge update are tax agent employees and individuals registered to practice tax procedure services.

2. Tax agent employees must participate in annual knowledge updates.

3. Individuals who have been issued a certificate of practicing tax procedure services and registered to practice within the period from the date the certificate is granted to December 31 of the following year are not required to update their knowledge.

According to the regulations, tax agent employees are required to participate in annual knowledge updates for practicing tax procedure services.

Vietnam: What knowledge do tax agent employees need to update?

According to Clause 1, Article 19 of Circular 10/2021/TT-BTC, the regulations on the content and materials for updating knowledge in practicing tax procedure services are as follows:

Content and Materials for Knowledge Update

1. Knowledge update content

a) Legal provisions on taxes, fees, and charges, and related tax administration content.

b) Legal provisions on business accounting.

Based on the knowledge update content and actual situations, the General Department of Taxation develops a framework program for the knowledge update content of that year. The framework program is issued before January 31 each year.

2. Knowledge update materials

a) Knowledge update materials must include the content as prescribed in Clause 1 of this Article.

b) Knowledge update materials are presented in the form of written documents or electronic data.

Therefore, tax agent employees must update the following knowledge:

- Legal provisions on taxes, fees, charges, and related tax administration content.

- Legal provisions on business accounting.