What are conditions for tax procedure services in Vietnam?

What are conditions for tax procedure services in Vietnam?

Pursuant to Article 22 of Circular 10/2021/TT-BTC stipulating application for issuance, reissuance of certificate of eligibility for tax procedure services provided by tax agents as follows:

1. Eligibility requirements for issuance of certificate of eligibility for tax procedure services:

a) It is an enterprise incorporated under the law;

b) There are at least 02 full time employees who obtain practicing certificates;

c) There is at least one full time tax agent employee who holds an accountant's certificate in case of registration for providing accounting services for microenterprises.

2. Application for certificate of eligibility for tax procedure services includes:

a) Application form for certificate of eligibility for tax procedure services No. 2.6 in the Appendix hereto;

b) Practicing certificates of employees (scan);

c) Accountant's certificate of the employee in case of registration for providing accounting services for microenterprises (scan);

d) Employment contract between the enterprise and the holder of practicing certificate or accountant's certificate (scan);

3. The tax agent shall send an application for certificate of eligibility for tax procedure services to Department of Taxation (where the tax agent is located) via the website of General Department of Taxation.

4. Within 5 working days after receiving a duly completed application, Department of Taxation (where the tax agent is located) shall issue a certificate of eligibility for tax procedure services using Form No. 2.7 in the Appendix hereto. If the application is rejected, Department of Taxation shall provide explanation in writing.

The certificate of eligibility for tax procedure services shall specify the scope of services that the tax agent may provide:

a) Specifying “eligible for providing tax services” if the tax agent submits complete application as prescribed in points a, b, d clause 2 hereof;

b) Specifying “eligible for providing tax services and accounting services for microenterprises” if the tax agent submits complete application as prescribed in points a, b, c, d clause 2 hereof.

5. Reissuance of certificate of eligibility for tax procedure services:

a) The certificate of eligibility for tax procedure services may be reissued if the tax agent has any change below and does not fall under clause 3 Article 27 hereof:

a1) The change in name of tax agent;

a2) The headquarters address is changed to another province or central-affiliated city;

a3) The certificate of eligibility for tax procedure services is lost or damaged;

a4) The change in requirements for providing accounting services for microenterprises leads to a change to the scope of services mentioned in the certificate of eligibility for tax procedure services which was previously issued to the tax agent.

b) The application for reissuance of certificate of eligibility for tax procedure services includes:  Application form for certificate of eligibility for tax procedure services No. 2.6 in the Appendix hereto and documents related to the change.

The tax agent shall send an application for reissuance to Department of Taxation (where the tax agent is located) via the website of General Department of Taxation.

c) Department of Taxation (where the tax agent is located) shall reissue a certificate of eligibility for tax procedure services as prescribed in clause 4 hereof.

If the tax agent changes the headquarters address to another province or central-affiliated city, the tax agent shall send an application for reissuance of certificate of eligibility for tax procedure services to Department of Taxation at the new location at the same time of submission of the application for change to the tax registration information. Department of Taxation at the new location shall verify the application and cooperate with Department of Taxation at the old location in reissuing a certificate of eligibility for tax procedure services as prescribed in clause 4 hereof.

Thus, it can be seen that an enterprise wishing to conduct business in tax procedures must be granted a certificate of eligibility for tax procedure services, the conditions for granting such a certificate are specified in Clause 1 of Article above in Vietnam.

In your case, you already have a full time employee who is still not eligible to be granted a certificate of eligibility for tax procedure services. To be granted a certificate, an enterprise must be established in accordance with the law, have at least 02 full time employees who obtain practicing certificates, and must also have at least one full time tax agent employee who holds an accountant's certificate in accordance with the law in Vietnam.

What are regulations on services provided for taxpayers by tax agents in Vietnam?

Pursuant to Article 23 of Circular 10/2021/TT-BTC stipulating on services provided for taxpayers by tax agents as follows:

1. Every service specified in the Article 104 of the Law on Tax Administration by a tax agent must be clarified in the contract signed with a taxpayer.

2. A service contract concluded between a tax agent and a taxpayer must specify scope, time of services; scope of authorized work related to tax procedures, authorized duration.

Where the service contract remains unexpired but the tax agent is suspended from tax procedure services or has the certificate of eligibility for tax procedure services revoked, the tax agent shall give a notice to the taxpayer for suspension or termination of the service contract.

Article 104 of the Law on Tax Administration 2019 provides for provision of tax services as follows:

1. Services provided for taxpayers by tax agents under contracts include:

a) Procedures for taxpayer registration, tax declaration, tax payment, tax settlement, application for tax remission, application for tax refund, and other tax-related procedures the taxpayers have to follow;

b) Tax counseling;

c) Tax services for microenterprises prescribed in Article 150 of this Law. Microenterprises shall be identified in accordance with regulations of law on assistance for small and medium enterprises.

2. Rights and obligations of tax agents:

a) Provide services for taxpayers under contracts;

b) Comply with this Law, tax laws and relevant laws during their operation;

c) Take legal responsibility and responsibility to taxpayers for the services provided.

3. The Minister of Finance shall provide for management of tax agents’ operation.

Best Regards!