Requirements for issuance of the certificate of eligibility to provide tax services in Vietnam

Requirements for issuance of the certificate of eligibility to provide tax services in Vietnam

Pursuant to the provisions of the Law on Tax Administration 2019, 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.

An enterprise will be granted the certificate of eligibility to provide tax services if:

(1) It is established in accordance with law.

(2) At least 02 of its full-time employees are granted the tax agent certification.

Requirements for issuance of the certificate of eligibility to provide tax services in Vietnam (Internet image)

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

Pursuant to Article 103 of the Law on Tax Administration 2019, 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 who have tax agent certifications(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.

Standards for granting tax agent certifications

Pursuant to 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;

-  Passthe 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).

The Minister of Finance shall promulgate regulations on organization of examinations, conditions for exemption from examinations; procedures for issuance and revocation of the tax agent certification; provision of refresher training for tax agent employees.

Mai Thanh Loi

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