Which field must a tax agent employee have practical working experience to be granted a tax agent certification in Vietnam?
Is a tax agent employee required to obtain a practicing certificate issued by General Department of Taxation of Vietnam?
Pursuant to Article 14 of Circular 10/2021/TT-BTC on tax agent employees:
Tax agent employees
A tax agent employee must meet all of the eligibility requirements below:
1. 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;
2. He/she obtains a practicing certificate issued by General Department of Taxation;
3. He/she is the legal representative of a tax agent or has an employment contract with a tax agent;
4. He/she has fully attended a knowledge enhancement course as prescribed in Chapter IV hereof.
Therefore, a tax agent employee must obtains a practicing certificate issued by General Department of Taxation.
Which field must a tax agent employee have practical working experience to be granted a tax agent certification in Vietnam? (Image from the Internet)
Which field must a tax agent employee have practical working experience to be granted a tax agent certification in Vietnam?
Pursuant to Clause 1, Article 105 of the Law on Tax Administration 2019:
Tax agent certifications
1. In order to be granted the tax agent certification, a person shall:
a) have full legal capacity;
b) have at least a bachelor’s degree in economics, finance, accounting, audit or another major specified by the Minister of Finance;
c) have at least 36 months’ experience of work in finance, accounting or audit after graduation;
d) pass the examination for the practising certificate for tax services, which consists of two tests: tax and accounting.
2. Holders of the auditor certification or accountant certification issued by competent authorities will be granted the tax agent certification without having to pass the exam.
3. The person who has the tax agent certification and works for a tax agent is called a tax agent employee. Tax agent employees must fully participate in refresher training programs.
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In order to be granted the tax agent certification, a person shall:
- have full legal capacity;
- have at least a bachelor’s degree in economics, finance, accounting, audit or another major specified by the Minister of Finance;
- have at least 36 months’ experience of work in finance, accounting or audit after graduation;
- pass the examination for the practising certificate for tax services, which consists of two tests: tax and accounting.
In order to be granted the tax agent certification, a person shall have at least 36 months’ experience of work in finance, accounting or audit after graduation.
Who must not work as tax agent employees in Vietnam?
Pursuant to Clause 4, Article 105 of the Law on Tax Administration 2019, the following persons must not work as tax agent employees:
Tax agent certifications
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4. The following persons must not work as tax agent employees:
a) Officials and public employees; commissioned and non-commissioned officers, career military personnel, military workers, military public employees, non-commissioned police officers and police workers.
b) 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;
c) 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;
d) 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).
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Thus, the following persons must not work as tax agent employees:
- 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).
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