Conditions to be granted the tax agent certification in Vietnam

Conditions to be granted the tax agent certification in Vietnam

Pursuant to the provisions of Article 105 of the Law on Tax Administration 2019, in order to be granted the tax agent certification, a person shall:

- Have full legal capacity;

- Have at least a bachelor’s degree in economics, finance, accounting, audit or another major specified by the Minister of Finance;

- Have at least 36 months’ experience of work in finance, accounting or audit after graduation;

- Pass the examination for the practising certificate for tax services, which consists of two tests: tax and accounting.

Holders of the auditor certification or accountant certification issued by competent authorities will be granted the tax agent certification without having to pass the exam.

The person who has the tax agent certification and works for a tax agent is called a tax agent employee. Tax agent employees must fully participate in refresher training programs.

The following persons must not work as tax agent employees:

- Officials and public employees; commissioned and non-commissioned officers, career military personnel, military workers, military public employees, non-commissioned police officers and police workers.

- Any person who is being banned from providing tax, accounting or audit services under an effective court judgment or court decision; people who are facing criminal prosecution;

- Any person who has been convicted of any of the crimes related to tax, finance or accounting and has not have his/her criminal record expunged; any person who is put under supervision by commune authority or put into a correctional institution or rehabilitation center;

- Any person who incurs an administrative penalty for accounting- or audit-related offence over the last 06 months (for warnings) or 12 months (for other penalties).

Conditions to be granted the tax agent certification in Vietnam (Internet image)

Case of revocation of practicing certificates in Vietnam

Pursuant to Article 13 of Circular 10/2021/TT-BTC, a practicing certificate is revoked in any of the following cases:

- Untruthfully declaring the working time in the registration documents for exam or application for issuance of the practicing certificate;

- Correcting, falsifying, or cheating on the academic credentials, confirmation of exam score in the registration documents or application for issuance of the practicing certificate;

- Engaging in impersonation for someone else or allowing someone to impersonate you to take an exam for obtaining a practicing certificate;

- Using fake or invalid auditor's certificate, accountant's certificate in the application for issuance of the practicing certificate;

- The auditor's certificate, accountant's certificate was revoked in a case of issuance of practicing certificate as prescribed in point a clause 3 Article 11 of Circular 10/2021/TT-BTC;

- Allowing someone else to use the practicing certificate.

General Department of Taxation shall issue a decision on revocation of practicing certificate using Form No. 1.5. in the Appendix attached to Circular 10/2021/TT-BTC.

Within 3 working days from the date of issuance, General Department of Taxation shall publish the decision on revocation of the practicing certificate on its website. Details to be published: Full name, date of birth, information about ID card/citizen identity card/passport (for foreigner); information about the decision on revocation practicing certificate.

Mai Thanh Loi

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