What are rights and obligations of tax agents in Vietnam?
What are rights and obligations of tax agents in Vietnam? Who are tax agents in Vietnam? Which entities are not allowed to become tax agents in Vietnam?
What are rights and obligations of tax agents in Vietnam?
According to the latest regulations, what are rights and obligations of tax agents in Vietnam? Thank you!
Answer:
Pursuant to Clause 2 Article 104 of the Law on Tax administration in 2019 stipulating as follows:
- Provide services for taxpayers under contracts;
- Comply with this Law, tax laws and relevant laws during their operation;
- Take legal responsibility and responsibility to taxpayers for the services provided.
Above are rights and obligations of tax agents in Vietnam.
Who are tax agents in Vietnam?
According to the latest regulations, who are tax agents in Vietnam? Thank you!
Answer:
Pursuant to Clause 3 Article 105 of the Law on Tax administration in 2019 stipulating as follows:
The person who has the tax agent certification and works for a tax agent is called a tax agent employee. Tax agent employees must fully participate in refresher training programs.
As regulations above, tax agents in Vietnam are persons who have the tax agent certification.
Which entities are not allowed to become tax agents in Vietnam?
According to the latest regulations, which entities are not allowed to become tax agents in Vietnam? Thank you!
Answer:
Pursuant to Clause 4 Article 105 of the Law on Tax administration in 2019 stipulating as follows:
- Officials and public employees; commissioned and non-commissioned officers, career military personnel, military workers, military public employees, non-commissioned police officers and police workers.
- Any person who is being banned from providing tax, accounting or audit services under an effective court judgment or court decision; people who are facing criminal prosecution;
- Any person who has been convicted of any of the crimes related to tax, finance or accounting and has not have his/her criminal record expunged; any person who is put under supervision by commune authority or put into a correctional institution or rehabilitation center;
- Any person who incurs an administrative penalty for accounting- or audit-related offence over the last 06 months (for warnings) or 12 months (for other penalties).
Above are entities that are not allowed to become tax agents in Vietnam. The purpose of this regulation is to help the implementation of tax services to be fair, objective and ensure the interests of taxpayers.
Best regards!
