Guidance on granting certificate of eligibility to provide tax services in Vietnam

Guidance on granting certificate of eligibility to provide tax services in Vietnam (Internet image)

Regarding this issue, LawNet would like to answer as follows:

1. Guidance on granting certificate of eligibility to provide tax services in Vietnam

Guidance on granting certificate of eligibility to provide tax services in Vietnam under Article 105 of the Law on Tax Administration 2019 is as follows:

- In order to be granted the certificate of eligibility to provide tax services, 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 certificate of eligibility to provide tax services without having to pass the exam.

- The person who has the certificate of eligibility to provide tax services 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).

2. Regulations on tax agents in Vietnam

Regulations on tax agents in Vietnam according to Article 101 of the Law on Tax Administration 2019 are as follows:

- A provider of tax services (hereinafter referred to as “tax agent”) is an enterprise that is established and operates in accordance with enterprise laws and provides services for taxpayers under agreements.

- Enterprises qualified for operating as tax agents shall submit applications for the certificate of eligibility to provide tax services to Provincial Departments of Taxation.

3. Application for issuance of the certificate of eligibility to provide tax services in Vietnam

Dossier for issuance of a certificate of eligibility for business in tax procedure services according to Article 103 of the Law on Tax Administration 2019 is as follows:

- An application for the certificate of eligibility to provide tax services consists of:

+ The application form;

+ Photocopies employees’ tax agent certifications.

+ Photocopies employment contracts with the employees mentioned in (b).

- The Provincial Department of Taxation shall issue the certificate of eligibility to provide tax services to the enterprise within 05 working days from the day on which the satisfactory application is received. A written notice and explanation shall be sent if the application is rejected.

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