Are employees working at tax agencies required to have a professional certificate of tax procedure services?
In Clause 1, Article 3 of Circular 117/2012/TT-BTC, it is stipulated:
Tax agents' employees must meet the following conditions:
- Be a Vietnamese citizen or a foreign citizen permitted to reside in Vietnam.
- Possess a certificate of practice for tax procedure services issued by the General Department of Taxation.
- Be a founding member or have a labor contract to work in an organization that provides tax procedure services.
=> Therefore, according to the aforementioned regulation, employees working at tax agents must possess a certificate of practice for tax procedure services issued by the General Department of Taxation.
The editorial board sends this information to you.
What is the Detailed list of 20 Regional Customs Sub-Departments in Vietnam from March 1, 2025?
Individuals with tax debts from 50 million VND or more in Vietnam are temporarily suspended from exit
In which cases are imported goods exempt from value added tax in Vietnam?
Form 04-DK-TCT - Taxpayer registration declaration under Circular 86 in Vietnam and Instructions
What is the Form 05-DK-TCT - Taxpayer registration declaration according to Circular 86 in Vietnam?
What is the licensing fee for the transfer of land use rights in Vietnam?
What are differences between 10-digit and 13-digit tax identification numbers in Vietnam? Which entities are eligible for those tax identification numbers in Vietnam?
Guidelines on checking tax identification numbers of business households in Vietnam in 2025
Guidelines on checking personal tax identification numbers in Vietnam in 2025
Who are the dependents of taxpayers in Vietnam in 2025? What is the family circumstance deduction for each dependent in Vietnam in 2025?
