Recently, the General Department of Taxation of Vietnam issued Official Dispatch 427/TCT-TTHT on the new points and implementation Circular 10/2021/TT-BTC guiding to tax procedure service practice management. In which, there are 03 new points on the grant and revocation of tax service practice certificates that should be noted as follows:
Article table of contents
Vietnam: 03 new points on granting and revoking tax service practice certificates (illustration)
New point 1: Regarding the application for a tax procedure service practice certificate (Clause 2, Article 12 of Circular 10/2021/TT-BTC): specifying each type of exam exemption paper on a case-by-case basis and at the same time amending and supplementing:
- Remove the curriculum vitae from the application file for a certificate of tax procedure service practice;
- For cases of exemption from the accounting exam due to having worked as an accountant for 5 years, the document proving the exemption from the exam is the social insurance book instead of the certificate of working time.
Previously, Vietnam's Circular 117/2012/TT-BTC and Circular 51/2017/TT-BTC did not specify documents proving the exemption from exam subjects for each case in the application file for a tax procedure service practice certificate; the document of exemption from the accounting exam due to having worked as an accountant for 5 years is a certificate of working time.
New point 2: Supplementing the form of receiving certificates via public postal service (Clause 4, Article 12 of Circular 10/2021/TT-BTC).
Previously: at Point 2.3, Clause 2, Article 15, Circular 117 stipulates that tax procedure service practice certificates can only be received directly at tax offices.
New point 3: Amending and supplementing regulations on cases of withdrawal of tax procedure service practice certificates (Clause 1, Article 13 of Circular 10/2021/TT-BTC), specifically 6 cases revoked: Untruthful declaration of working time in the application file, application for a certificate of tax service practice; Correcting, falsifying, or cheating on diplomas and test score certificates in the application dossiers and application for a tax procedure service practice certificate; Take the exam for someone else or ask someone else to take the exam for you. Using a fake or invalid auditor's certificate or accountant's certificate in the application file for a tax procedure service practice certificate; The accountant's certificate or the auditor's certificate has been revoked; allowing others to use the tax procedure service practice certificate
Previously: Point b, Clause 2, Article 17 of Circular 117/2012/TT-BTC only stipulates two cases in which the certificate of tax procedure service practice certificate is revoked as follows: having acts of collusion; helping taxpayers to evade tax; tax fraud was sentenced with an effective sentence for tax evasion; and using fake diplomas and certificates in the examination dossiers for issuance of praticing certificate.
New point 4: In addition, the General Department of Taxation also specified that, from March 12, 2021, two more tax agency services will be provided to taxpayers (Clause 2, Article 3 of Vietnam's Circular 10/2021/TT-BTC). including:
- Tax consulting services;
- Accounting services for micro enterprises;
Previously, in Clause 1, Article 2 of Vietnam's Circular 117/2012/TT-BTC, only tax service was provided.
More details on the new points can be found in Vietnam's Circular 10/2021/TT-BTC guiding the management of tax procedure service practice here.
