Is it possible to authorize another person to receive tax procedure practicing certificates in Vietnam?

Is it possible to authorize another person to receive tax procedure practicing certificates in Vietnam?

Pursuant to Article 12 of Circular 10/2021/TT-BTC stipulating issuance, revocation of practicing certificates as follows:

1. Issuance of practicing certificates to examinees who pass two subject exams.

a) According to the approved exam results, General Department of Taxation shall issue practicing certificates to examinees that pass two subject exams.

b) The examinee is not required to apply for issuance of a practicing certificate if he/she has passed two subject exams.

2. Issuance of practicing certificates to examinees who are exempt from subject exam(s).

The application for issuance of practicing certificate shall be submitted in person or by post to General Department of Taxation. Required documents in the application:

a) An application form for issuance of practicing certificate No. 1.3 in Appendix hereto;

b) An ID card or citizen identity card (for a Vietnamese) if the national population database has not been inaugurated or a passport (for a foreigner) which remains valid until the submission time (certified true copy;

c) A color photo 3x4cm, white background, taken within 06 months until the date of submission;

d) Proof of eligibility for subject exam exemption, any of the following:

d1) A certification of working time form No. 1.2 in the Appendix hereto, in case of exemption as prescribed in clause 1 and point b clause 3 Article 11 hereof;

d2) A bachelor’s or postgraduate degree, social security book in case of exemption as prescribed in point a clause 2 Article 11 hereof (certified true copy);

d3) A confirmation of exam score in case of exemption as prescribed in point b clause 2 Article 11 hereof (certified true copy).

d4) An auditor's certificate or accountant's certificate in case of exemption as prescribed in point a clause 3 Article 11 hereof (certified true copy).

3. General Department of Taxation shall issue practicing certificates form No. 1.4. in Appendix hereto within 10 working days from the date of announcement of official exam results or date of submission of complete application as prescribed. In case of unsatisfactory application, General Department of Taxation shall respond and provide explanation in writing.

4. The practicing certificate shall be received in person at the General Department of Taxation or sent by public postal service to the address registered with General Department of Taxation. If the practicing certificate is received in person, the recipient shall present an ID card, citizen identity card, or passport (for a foreigner) and a letter of authorization (if the recipient is authorized by the certificate holder).

5. Within 3 working days from the date of issuance, General Department of Taxation shall publish the details about the practicing certificate holders on its website. Details to be published: Full name, date of birth, information about ID card/citizen identity card/passport (for foreigner); information about the practicing certificate.

Thus, you can authorize someone else to receive the tax procedure practicing certificate at the General Department of Taxation instead. When traveling, you must bring your ID card or citizen identity card or passport (for foreigners) and a letter of authorization to receive the certificate (if the recipient is authorized by the certificate holder) to present in Vietnam.

What are cases of revocation of tax procedure practicing certificates in Vietnam? 

According to Article 13 of Circular 10/2021/TT-BTC, regulations on revocation of practicing certificates are as follows:

1. A practicing certificate is revoked in any of the following cases:

a) Untruthfully declaring the working time in the registration documents for exam or application for issuance of the practicing certificate;

b) Correcting, falsifying, or cheating on the academic credentials, confirmation of exam score in the registration documents or application for issuance of the practicing certificate;

c) Engaging in impersonation for someone else or allowing someone to impersonate you to take an exam for obtaining a practicing certificate;

d) Using fake or invalid auditor's certificate, accountant's certificate in the application for issuance of the practicing certificate;

dd) The auditor's certificate, accountant's certificate was revoked in a case of issuance of practicing certificate as prescribed in point a clause 3 Article 11 hereof;

e) Allowing someone else to use the practicing certificate.

2. General Department of Taxation shall issue a decision on revocation of practicing certificate using Form No. 1.5. in the Appendix hereto.

3. Within 3 working days from the date of issuance, General Department of Taxation shall publish the decision on revocation of the practicing certificate on its website. Details to be published: Full name, date of birth, information about ID card/citizen identity card/passport (for foreigner); information about the decision on revocation practicing certificate.

According to this Article, the cases where the tax procedure practicing certificate is revoked are specified above in Vietnam.

Best Regards!