Reduction of Practice Conditions for Tax Procedure Service Business

Kim Linh

10:35, 11/07/2024

The noteworthy content mentioned in Decision 832/QD-BTC regarding the approval of the proposal plan to reduce and simplify business conditions within the scope of the management functions of the Ministry of Finance.

The proposed plan to reduce business conditions for tax procedure service providers is as follows:

- Remove the requirement "Having the business sector and tax procedure service recorded in the Business Registration Certificate" at Point a, Clause 4, Article 20 of the Tax Management Law;- Simplify the conditions at Point b, Clause 4, Article 20 of the Tax Management Law by removing the content "Having full civil act capacity, good character, good ethics, honesty, and strictly complying with the law."

Additionally, the Decision also includes statistics on the number of proposed business conditions to be abolished in sectors such as Customs, Banking Finance, Insurance Business, Accounting - Auditing, etc.

More details can be found in Decision 832/QD-BTC, which takes effect from May 31, 2018.

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