Can tax agent employees self-register to practice tax procedure service in Vietnam?

Can tax agent employees self-register to practice tax procedure service in Vietnam?

Pursuant to Article 15 of Circular 10/2021/TT-BTC stipulating registration for practices by tax agent employees as follows:

1. Rules for registration for practices by tax agent employees

a) The registration for tax procedure service practices shall be done through a tax agent of which the registrant is the legal representative or with which the registrant has an employment contract.

b) The tax agent employee may practice since the date on which the Department of Taxation gives a notice of eligibility for tax procedure practices.

c) The practicing certificate holder may only practice at 01 tax agent at a time.

d) The tax agent employee may not practice during the suspension time or upon termination of the practices.

2. The legal representative of the tax agent shall take legal liability for verification of information and documents provided by the registrant for tax procedure practices; and confirmation of eligibility as prescribed in Article 14 hereof.

3. The tax agent shall provide the details about the tax agent employee to Department of Taxation (where the tax agent is located) upon application for issuance of confirmation of eligibility for tax procedure services as prescribed in Article 22 hereof or upon notice of changes of tax agent employee details as prescribed in point a clause 8 Article 24 hereof.

Thus, the registration to practice tax procedure service in Vietnam is done through the tax agent where the registrant operates. Therefore, tax agent employees cannot register to practice on their own according to regulations in Vietnam.

What agency has right to issue tax procedure practicing certificates in Vietnam?

According to Article 14 of Circular 10/2021/TT-BTC, tax agent employees are as follows:

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.

According to this Article, tax agent employees must have tax procedure practicing certificates issued by the General Department of Taxation in Vietnam.

If a tax agent employees do not continue to practice, how long does it take to notify the tax agent where they are working in Vietnam? 

In Article 17 of Circular 10/2021/TT-BTC, responsibilities of a tax agent employee are as follows:

1. Perform the work within the scope of the service contract concluded between the tax agent and the taxpayer.

2. Take legal liability for the use and management of the practicing certificate as prescribed.

3. 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.

4. Within 30 days before stopping practices (except for suspension or termination of practices), the tax agent employee shall notify the tax agent in writing.

5. Abide by the regulation on inspection of tax procedure practices.

6. Keep confidential information for organizations and individuals using the services of the tax agent.

7. Attend knowledge enhancement courses with sufficient hours as prescribed.

Thus, tax agent employees must notify in writing no later than 30 days before stopping practices to the tax agent where they are working in Vietnam.

Best Regards!