Requirements to Become a Tax Agent Employee

According to the provisions of Clause 1, Article 3 of Circular No. 117/2012/TT-BTC guiding the practice of tax procedure services issued by the Minister of Finance, to become a tax agent employee, you must meet the following conditions:

- Be a Vietnamese citizen or a foreign citizen permitted to reside in Vietnam.

- Possess a tax procedure service practice certificate issued by the General Department of Taxation.

- Be a founding member or have an employment contract to work in an organization providing tax procedure services.

Additionally, please note that at any given time, a person with a tax procedure service practice certificate is only allowed to practice tax procedure services at one (01) tax agency.

The above is the response regarding the conditions to become a tax agent employee. You can find more information on this issue in Circular No. 117/2012/TT-BTC.

Sincerely!