Conditions for Becoming a Tax Agent Employee

- 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 working in a business organization providing tax procedure services.

Note: At any given time, a person with a certificate of practice for tax procedure services can only practice such services at one (01) tax agent.

According to Circular 117, the following individuals are NOT PERMITTED to be tax agent employees:

- Persons with restricted or lost civil act capacity;- Persons being prosecuted for criminal liability or serving a prison sentence;- Persons found in violation of tax, customs, and auditing laws and have been administratively sanctioned within one (01) year from the date of the sanction decision;- Officials as defined by the law on officials;- Officials who have left their position but are still within the period prohibited from doing business as stipulated in Decree 102/2007/ND-CP.- Persons whose certificate of practice for tax procedure services has been revoked.

Tax agent employees have the following rights and responsibilities:

- Directly perform tax procedures within the scope of the service contract for tax procedure services signed between the tax agent and the taxpayer;- Be responsible before the law for the usage and management of the certificate of practice for tax procedure services according to regulations;- Keep confidential the information of organizations and individuals using the services of the tax agent;- Attend training classes on tax policies and tax procedures organized by tax authorities or training, knowledge update classes registered and recognized by the General Department of Taxation.

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