What are the eligibility requirements of tax agent employees in Vietnam? What are the responsibilities of tax agent employees according to the law?
What are the eligibility requirements of tax agent employees in Vietnam?
According to the provisions of Clause 3, Article 3 of Circular No. 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.
Article 14 of Circular No. 10/2021/TT-BTC stipulates that a tax agent employee must meet all of the eligibility requirements below:
- 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 2019 Law on Tax Administration;
- 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 No. 10/2021/TT-BTC.
What are the eligibility requirements of tax agent employees in Vietnam? What are the responsibilities of tax agent employees according to the law?
What are the responsibilities of tax agent employees according to the law?
The responsibilities of tax agent employees are specified in Article 17 of Circular No. 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.
In what cases are practices performed by tax agent employees suspended?
According to Clause 3, Article 16 of Circular No. 10/2021/TT-BTC, the suspension of practices performed by tax agent employees is prescribed as follows:
Management of practices performed by tax agent employees
…
3. Suspension of practices performed by tax agent employees.
a) A tax agent employee shall have his/her practices of tax procedure services suspended if he/she fails to attend or properly attend a knowledge enhancement course as required in Article 20 hereof. The suspension period begins from the date of suspension notice until December 31 of the year of suspension.
b) No later than January 31 every year, according to the report on operation of tax agent and data of knowledge enhancement courses given by the course providers, Department of Taxation (where the tax agent is located) shall review the number of hours of knowledge enhancement course in the prior year of the tax agent employees.
b1) If a practicing tax agent employee fails to attend knowledge enhancement courses with sufficient hours as required, Department of Taxation shall issue a notice of suspension of tax procedure practice using Form No.2.2 in the Appendix hereof;
b2) If a tax agent employee who has the tax procedure practice suspended has attended knowledge enhancement courses with sufficient hours as required, Department of Taxation shall update that tax agent employee is eligible for practice to publish as prescribed in point a clause 5 hereof;
b3) Until December 31 of the year of suspension, if the tax agent employee fails to attend knowledge enhancement courses with sufficient hours as required, Department of Taxation shall issue a decision on termination of practice to that tax agent employee as prescribed in clause 4 hereof.
Thus, a tax agent employee shall have his/her practices of tax procedure services suspended if he/she fails to attend or properly attend a knowledge enhancement course as required in Article 20 of Circular No. 10/2021/TT- BTC.
The suspension period begins from the date of suspension notice until December 31 of the year of suspension.
- No later than January 31 every year, according to the report on operation of tax agent and data of knowledge enhancement courses given by the course providers, Department of Taxation (where the tax agent is located) shall review the number of hours of knowledge enhancement course in the prior year of the tax agent employees.
+ If a practicing tax agent employee fails to attend knowledge enhancement courses with sufficient hours as required, Department of Taxation shall issue a notice of suspension of tax procedure practice;
+ If a tax agent employee who has the tax procedure practice suspended has attended knowledge enhancement courses with sufficient hours as required, Department of Taxation shall update that tax agent employee is eligible for practice to publish;
+ Until December 31 of the year of suspension, if the tax agent employee fails to attend knowledge enhancement courses with sufficient hours as required, Department of Taxation shall issue a decision on termination of practice to that tax agent employee.
LawNet
