On June 06, 2017, the General Department of Taxation issued Official Dispatch 2465/TCT-TTHT introducing new points of Circular 51/2017/TT-BTC amending and supplementing Circular 117/2012/TT-BTC guiding the practice of tax procedure services.
Circular 51 has simplified administrative procedures regarding the registration dossier for eligibility to provide tax procedure services by tax agents compared to Circular 117 previously. To be specific:
- Clause 1, Article 7 of Circular 117 requires the registration dossier for eligibility to provide tax procedure services to include: A copy of the Business Registration Certificate that specifies the tax procedure service business industry;- However, Circular 51 no longer mandates the requirement to specify the tax procedure service business industry in the Business Registration Certificate, as according to the Enterprise Law 2014, information about the business industries is not displayed on the Business Registration Certificate;- Simultaneously, Circular 51 also abolishes the taxpayer registration certificate.
See other new points in Official Dispatch 2465/ TCT-TTHT.
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