Regulations on management of practices performed by tax agent employees in Vietnam

Management of practices performed by tax agent employees is carried out in accordance with the provisions of Article 16 of Circular 10/2021/TT-BTC as follows:

Notice of eligibility for tax procedure practice in Vietnam

The Department of Taxation (where the tax agent is located) shall verify details about the tax agent employee provided by the tax agent in the application for issuance of confirmation of eligibility for tax procedure services using form No. 2.6 or in the notice of changes of tax agent employee details using the form No. 2.8 in the Appendix attached to Circular 10/2021/TT-BTC.

If all the requirements are met, within 5 working days after receiving a duly completed application or a notice of the tax agent, Department of Taxation shall issue a notice of eligibility for tax procedure practice using Form No. 2.1 in the Appendix attached to Circular 10/2021/TT-BTC.

If the tax agent employee is not eligible, the Department of Taxation shall respond and provide explanation in writing.

Regulations on management of practices performed by tax agent employees in Vietnam (Internet image)

Update of changes to tax agent employee details in Vietnam

Within 5 working days after receiving a notice of changes of tax agent employee details, Department of Taxation shall update it on the tax administration system.

Suspension of practices performed by tax agent employees in Vietnam

- A tax agent employee shall have his/her practices of tax procedure services suspended if he/she fails to attend or properly attend a knowledge enhancement course as required in Article 20 of Circular 10/2021/TT-BTC. The suspension period begins from the date of suspension notice until December 31 of the year of suspension.

- No later than January 31 every year, according to the report on operation of tax agent and data of knowledge enhancement courses given by the course providers, Department of Taxation (where the tax agent is located) shall review the number of hours of knowledge enhancement course in the prior year of the tax agent employees.

+ If a practicing tax agent employee fails to attend knowledge enhancement courses with sufficient hours as required, Department of Taxation shall issue a notice of suspension of tax procedure practice using Form No.2.2 in the Appendix of Circular 10/2021/TT-BTC;

+ If a tax agent employee who has the tax procedure practice suspended  has attended knowledge enhancement courses with sufficient hours as required, Department of Taxation shall update that tax agent employee is eligible for practice to publish as prescribed in point a clause 5 of Circular 10/2021/TT-BTC;

+ Until December 31 of the year of suspension, if the tax agent employee fails to attend knowledge enhancement courses with sufficient hours as required, Department of Taxation shall issue a decision on termination of practice to that tax agent employee as prescribed in clause 4 of Circular 10/2021/TT-BTC.

Termination of practices performed by tax agent employees in Vietnam

- A tax agent employee shall have his/her practice terminated in any of the following cases:

+ He/she fails to remedy the breach upon expiry of suspension period.

+ He/she has performed the practices at least 02 tax agents at a time.

+ He/she has his/her practicing certificate revoked.

+ He/she violates clause 4 Article 105 of the Law on Tax Administration.

- Department of Taxation (where the tax agent is located) shall issue a decision on termination of tax procedure practice using Form No. 2.3 in the Appendix attached to Circular 10/2021/TT-BTC.

- If a tax agent employee who has his/her tax procedure practice terminated has already remedied the breaches and has met the eligibility requirements as prescribed in Article 14 of Circular 10/2021/TT-BTC, he/she may apply for practice as prescribed in clause 3 Article 15 of Circular 10/2021/TT-BTC.

In case of termination specified in points a3, a4 clause 4 of Circular 10/2021/TT-BTC, he/she may apply for practice after 12 months have elapsed since the date on which the breaches have been remedied.

Publishing details about tax agent employees in Vietnam

Within 3 working days after Department of Taxation issues a notice or decision as prescribed in clause 1, clause 3 and clause 4 of Circular 10/2021/TT-BTC, Department of Taxation shall publish on the website of General Department of Taxation the following details about the tax agent employee:

- Details about tax agent employees eligible for practices to be published:  full name, date of birth, information about ID card/citizen identity card/passport (for foreigner); information about the practicing certificate and accountant's certificate (if any); information about the tax agent where the employee practices.

- Details about tax agent employees suspended from practices to be published:  full name, date of birth, information about ID card/citizen identity card/passport (for foreigner); information about the practicing certificate; information about the tax agent where the employee practices.

- Details about tax agent employees terminated from practices to be published:  full name, date of birth, information about ID card/citizen identity card/passport (for foreigner); information about the practicing certificate; information about the tax agent where the employee practices; information about the decision on termination.

Mai Thanh Loi

>> CLICK HERE TO READ THIS ARTICLE IN VIETNAMESE