What actions are taken in cases where tax agents suspended from tax-related procedure service provision have remedied violations in Vietnam? What are the procedures for revoking tax-related procedure service confirmation letters?
What is the process for suspension of tax-related procedure service provision in Vietnam?
Under Sub-item II, Section II, Part II of the procedure issued in accordance with Decision 1521/QD-TCT in 2022:
Receiving Information:
- The Tax Agent Management Department at the Tax Department receives information and documents from organizations and individuals detecting violations of the Tax Agent according to the provisions at points b, c, d Clause 1 Article 26 Circular 10/2021/TT-BTC.
- The tax agent management system reviews the data to compile the “List of tax agents suspended from tax-related procedure service provision” in the following cases:
+ Cases where the conditions for tax-related procedure service provision are not met (According to the provisions at point a Clause 1 Article 26 Circular 10/2021/TT-BTC).
+ Cases of not reporting as stipulated (According to the provisions at point dd Clause 1 Article 26 Circular 10/2021/TT-BTC).
Handling suspension:
The Tax Agent Management Department at the Tax Department:
- Reviewing the “List of tax agents Suspended from tax-related procedure service provision,” received information and documents, and inspection records; cross-referencing information and regulations; drafting the Proposal, Decision on the suspension of tax procedure services of the tax agent according to sample 2.11 issued under Circular 10/2021/TT-BTC in the tax agent management system, and submitting it to the leadership of the Tax Department for signing and issuing the Decision.
- The implementation time is no later than 5 working days from the corresponding date of each case:
The last day of the period when the tax agent fails to meet the practicing conditions as stipulated in Clause 2 Article 102 Tax Administration Law / The last day of the period stipulated at point dd Clause 1 Article 26 Circular 10/2021/TT-BTC / The day of receiving information and documents sufficient to accurately determine the violation / The day of receiving the inspection records from the Inspection-Audit Department.
- Updating the information of the Decision into the tax agent management system to automatically move the information of the tax agent from the list of “tax agents Meeting Conditions for tax-related procedure service provision” to the list of “tax agents Suspended from tax-related procedure service provision,” note the status of tax agent employees as “employees of the suspended tax agent,” and publicly announce on the Electronic Portal.
- The implementation time is no later than 3 working days from the day of issuing the Decision.
- Sending the Decision to the Administrative - Clerical Department at the Tax Department to send to the tax agent, and tax agent employees by post.
- The tax agent management system automatically sends information on the Decision to the declaration processing system to update the status of tax agents being suspended from tax-related procedure service provision, and sends information to taxpayers currently using the services of the tax agent (if any).
What actions are taken in cases where tax agents suspended from tax-related procedure service provision have remedied violations in Vietnam? What are the procedures for revoking tax-related procedure service confirmation letters?
What actions are taken in cases where tax agents suspended from tax-related procedure service provision have remedied violations in Vietnam?
Under the guidance at Sub-item II, Section II, Part II of the procedure issued in accordance with Decision 1521/QD-TCT in 2022, as follows:
When the Tax Department receives an official document along with documents proving the remediation of the suspended tax agent’s violations, the Tax Agent Management Department at the Tax Department performs:
- Reviewing the information, if the tax agent meets the conditions for tax-related procedure service provision, then drafts the Proposal and Notification on the Decision on the suspension of the tax procedure service of the tax agent expiring according to sample number 11/QTR-DLT issued with this procedure in the tax agent management system, and submits it to the leadership of the Tax Department for signing and issuing the Notification.
- The implementation time is no later than 5 working days from the day of receiving the official document from the tax agent.
- Updating the Notification into the tax agent management system no later than 3 working days from the day of issuing the Notification.
- Sending the Notification to the Administrative - Clerical Department at the Tax Department to send to the tax agent, tax agent employees by post.
- Automatically transferring the tax agent from the list of “tax agents Suspended from tax-related procedure service provision” to the list of “tax agents Meeting Conditions for tax-related procedure service provision,” removing the note of the tax agent employee status as “employees of the suspended tax agent”.
- Public announcement on the Web Portal and automatically sending the information on the Notification to the declaration processing system to update the status of the tax agent continuing to provide tax procedure services.
What are the procedures for revoking tax-related procedure service confirmation letters in Vietnam?
Under Sub-item II, Section II, Part II of the procedure issued in accordance with Decision 1521/QD-TCT in 2022, as follows:
Receiving Information:
- The Tax Agent Management Department at the Tax Department receives information and documents from organizations and individuals detecting violations of the tax agent according to the provisions at points a, b Clause 1 Article 27 Circular 10/2021/TT-BTC.
- The tax agent management system reviews data to support displaying the “List of tax agents Revoked confirmation letter” in the following cases:
+ The case where the tax agent is dissolved, bankrupt, or has its business registration certificate, investment registration certificate, or other equivalent documents revoked; has been notified by the Tax Department that the taxpayer not operating at the registered address has been transferred by the tax registration system (According to the provisions at point c Clause 1 Article 27 Circular 10/2021/TT-BTC).
+ The case where the tax agent has been suspended for more than 90 days from the effective date of the suspension decision without remedying the violations.
Handling cases revoked confirmation letter
The Tax Agent Management Department at the Tax Department performs:
- Reviewing the “List of tax agents Revoked confirmation letter,” received information and documents, and inspection records; cross-referencing information and regulations, drafting the Proposal and Decision to revoke the Certification of eligibility to provide tax procedure services according to sample 2.12 issued under Circular 10/2021/TT-BTC in the tax agent management system and submitting it to the leadership of the Tax Department for signing and issuing the Decision.
- The implementation time is no later than 5 working days from the corresponding date of each case:
The day the tax registration system sends information on status changes of the tax agent according to the provisions at point c Clause 1 Article 27 Circular 10/2021/TT-BTC / The 90th day from the issuing date of the suspension decision where the tax agent has not remedied the violations according to the provisions at point d Clause 1 Article 27 Circular 10/2021/TT-BTC / The day of receiving information and documents sufficient to accurately determine the violation / The day of receiving the inspection records.
- Updating the information of the Decision into the tax agent management system.
- Sending the Decision to the Administrative - Clerical Department at the Tax Department to send to the tax agent, and tax agent employees by post.
The tax agent management system automatically transfers the tax agent from the list of “tax agents Meeting Conditions for tax-related procedure service provision” or the list of “tax agents Suspended from tax-related procedure service provision” to the list of “tax agents Revoked Certification of Eligibility to Provide Tax Procedure Services,” and removes tax agent employees from the list of “Eligibility of Practicing tax agent Employees.”
- Public announcement on the Web Portal no later than 3 working days from the day of issuing the Decision; automatically sending information on the Decision to the declaration processing system to update the status of tax agents ceasing the provision of tax procedure services; and sending information to taxpayers currently using the services of the tax agent (if any).
Thus, to implement the revocation of the tax-related procedure service confirmation letter, it is necessary to carry out 2 steps: receiving information and handling the cases of revoking confirmation letter.
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