Official Dispatch 427/TCT-TTHT on the new points and implementation Circular 10/2021/TT-BTC < /a> elaborating management of tax procedure service practice issued by the General Department of Taxation of Vietnam on February 22, 2021.
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04 New importance points on on practice management for tax agent staff in Vietnam (Illustration)
According to Vietnam's Official Dispatch 427, the General Department of Taxation has specified a number of new points on practice management for tax agent employees in Vietnam's Circular 10/2021/TT-BTC compared to current regulations, specifically:
New Point 1: Supplementing regulations on the practice principles of tax agent employees (Clause 1, Article 15 of Vietnam's Circular 10/2021/TT-BTC). Tax agent employees register to practice through a tax agent where the tax agent is the legal representative of the tax agent or has a labor contract to work and can only practice when the Tax Department executes the notice. Report it to a tax agent that is qualified to practice.
- Tax agents do not need to send employees' practice registration dossiers but together with registration dossiers for the issuance of certificates of eligibility for business in tax procedure services; or with notice of change of tax agent employee information.
Previously, Vietnam's Circular 117/2012/TT-BTC had not been specified.
New point 2: Amending and supplementing regulations on suspension of practice for tax agent employees (Clause 3, Article 16 of Vietnam's Circular 10/2021/TT-BTC):
- Specifying clearly the case where a tax agent employee is suspended from practicing tax procedures if his/her knowledge is not updated or the knowledge is not updated according to regulations.
Previously, in Clause 2, Article 17 of Vietnam'sCircular 117/2012/TT-BTC, many cases of tax agent employees were suspended from practice. There are a number of regulations such as: lending or using another person's practicing certificate or practicing at two or more tax agents in the same period of time has become a case of termination of practice in the new circular.
New Point 3: Adding regulations on termination of practice for tax agent employees (Clause 4, Article 16). A tax agent employee's practice shall be terminated in the following cases: At the end of the suspension period, the tax agent employee cannot remedy the violation: practicing at 02 or more tax agents at a time; having their tax procedure service practice certificates revoked; and violating Clause 4, Article 105 of the Law on Tax Administration.
Previously, there were no regulations on the termination of practice for tax agent employees.
New Point 4: Expanding tax agent staff responsibilities (Clause 3, Clause 4, Clause 5, Article 17 of Circular 10/2021/TT-BTC).
Among the 7 clauses regulating the responsibilities of tax agent employees, the new circular inherits 4 clauses specified in Article 5 of Circular 117 and adds 3 additional clauses. In which: to provide fully, accurate information and documents of individuals related to the registration of tax service practice registration for tax agents at least 30 days before the date of discontinuation of practice; must notify in writing the tax agent where they are working and comply with the regulations on inspection related to tax procedure service practice.
Previously, regulations in Article 5 of Vietnam's Circular 117/2012/TT-BCT, in which only 4 clauses were specified,
>>> See also: 03 new points on granting and revoking tax service practice certificates from March 12, 2021.
