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CIRCULAR

ON GUIDELINES FOR MANAGEMENT OF TAX PROCEDURE SERVICES

Pursuant to the Law on Tax Administration dated June 13, 2019;

Pursuant to the Government’s Decree No. 45/2020/ND-CP dated April 8, 2020 on administrative procedures by electronic means;

Pursuant to Government's Decree No. 87/2017/ND-CP dated July 26, 2017 on functions, tasks, powers and organizational structure of the Ministry of Finance;

At the request of the Director of the General Department of Taxation;

The Minister of Finance promulgates a Circular on guidelines for management of tax procedure services.

Chapter I

GENERAL PROVISIONS

Article 1. Scope

This Circular set forth holding an exam, eligibility for subject exam exemption; procedures for issuance, revocation of tax procedure practicing certificates (hereinafter referred to as practicing certificates); knowledge enhancement courses for tax agent employees; management of tax procedure services as prescribed in Articles 104, 105 and accounting services for microenterprises as prescribed in Article 150 of the Law on Tax Administration.

Article 2. Regulated entities

1. Enterprises engaged in tax procedure services (hereinafter referred to as tax agents).

2. Examinees and registrants for exams for practicing certificates.

3. Taxpayers using services of tax agents.

4. Tax agent employees.

5. Tax officers, public employees, authorities.

6. Socio-professional organizations in respect of tax agents.

7. Other organizations and individuals regarding the exams for, issuance and management of practicing certificates, knowledge enhancement courses for tax agent employees.

Article 3. Interpretation of terms

For the purposes of this Circular, the following term has the meaning attributed as follows:

1. “tax agent” means an enterprise or branch of enterprise that qualifies for and obtains a certificate of eligibility for providing tax procedure services.

2. “tax procedure services” means services as specified in clause 1, Article 104 of the Law on Tax Administration which are provided by a tax agent under a service contract concluded with a taxpayer. In which, the services specified in points a and b clause 1, Article 104 of the Law on Tax Administration are called tax services; and the services specified in point c clause 1, Article 104 of the Law on Tax Administration are called accounting services for microenterprises.

3. “tax agent employee” means a person who is issued with a practicing certificate by the General Department of Taxation, has worked for a tax agent, and obtains a notice of eligibility for tax procedure practice.

Chapter II

HOLDING AN EXAM FOR, ISSUANCE AND REVOCATION OF PRACTICING CERTIFICATES

Section 1. HOLDING AN EXAM

Article 4. Eligibility for taking an exam

An examinee for a practicing certificate shall be a Vietnamese or foreigner who is permitted to reside in Vietnam at least for 12 months, and also meet the following eligibility requirements:

1. He/she has full active legal capacity;

2. He/she obtains a bachelor’s degree or higher in economics, tax, finance, accounting, auditing, law or a bachelor’s degree or higher in another major which has a total number of units of study or credits or class hours in economics, finance, accounting, auditing, tax, financial operation analysis subjects of at least 7% of the total number of units of study or credits or class hours of the whole course;

3. He/she has had actual working time in tax, finance, accounting, auditing field for at least 36 months. The actual working time will be accumulated from the graduation date stated on the bachelor’s degree (or postgraduate degree) to the registration date for the exam;

4. He/she submits adequate registration documents and pay sufficient registration fees as required.

Article 5. Registration documents for an exam

1. A registrant for an exam for practicing certificate shall submit registration documents to the exam council via the website of General Department of Taxation, including:

a) Registration form for exam No. 1.1 in the Appendix hereto;

b) A bachelor’s degree or postgraduate degree as prescribed in clause 2 Article 4 hereof; or an academic transcript (scan) specifying number of units of study or credits or class hours of all subjects, if the bachelor’s degree in not in economics, tax, finance, accounting, auditing, or law major;

c) A certification of working time form No. 1.2. in the Appendix hereto or a social security book which justifies the working time as prescribed in clause 3 Article 4 hereof (scan);

d) An ID card or citizen identity card (for a Vietnamese) if the national population database has not been inaugurated or a passport (for a foreigner) which remains valid until the registration time (scan);

dd) A color photo 3x4cm, white background, taken within 06 months until the date of submission (photo file).

2. In case of registration for continued exam of new subjects or re-exam of failed subjects, the examinee shall submit registration documents to the exam board via the website of the General Department of Taxation including the documents specified in points a, d (in case of any changes compared to the previous exam) and point dd Clause 1 of this Article.

Article 6. Registration fees for exam

1. The examinee must pay a registration fee for exam as notified by the exam council. The registration fee for exam shall be paid in cash or through electronic payments as guided by the exam council. If the examinee misses the exam though he/she has paid a registration fee for exam, such fee will not be refunded.

2. The exam council shall make an expenditure estimate for holding an exam as per regulations following the rule that uses the earnings to cover the expenditures. The expenditure estimate for holding an exam must be approved by the General Department of Taxation.

3. The Director of the General Department of Taxation shall promulgate a regulation on management and use of funding for holding exams.

Article 7. Subjects and format

1. Contents to be examined to obtain a practicing certificate:

a) Tax law

Contents in the tax law subject: Laws and guiding documents on tax administration, VAT, corporate income tax, special excise duty, personal income tax, resource royalty, other taxes, fees, and charges under state budget.

b) Accounting.

Contents in the accounting subject: Accounting law, accounting standards, accounting system applicable to enterprises and other legal documents on accounting.

2. Format: The exam may be taken on paper or computer in form of written exam or objective exam; the time allotted for each subject depends on the format of exam, from 60 minutes to 180 minutes.

3. The language used in the exam periods is Vietnamese.

Article 8. Holding an exam

1. General Department of Taxation shall hold exams on an annual basis, at least 01 exam period in a year. General Department of Taxation shall promulgate a regulation on exam for practicing certificates generally applied to every exam period.

2. The exam council shall be established by General Department of Taxation. The exam council shall be responsible for holding exam periods as prescribed in this Circular and the exam regulation promulgated by General Department of Taxation.

3. The exam council shall:

a) publish an official notice on the website of General Department of Taxation and at least on 01 mean of mass media regarding exam conditions, time, place and other information about the exam period at least 45 days before the exam date;

b) post a list of examinees (full name, date of birth, candidate number, subject exam, exam place) and other related information on the website of General Department of Taxation at least 15 days before the exam date;

c) hold the exam, mark exam papers, review exam results, and report General Department of Taxation to approve the exam scores, revised scores;

d) publish the exam scores, revised scores on the website of General Department of Taxation and send the exam scores, revised scores to the examinees via the registered emails within 30 days after the exam completion date or deadline for submission of requests for exam review;

dd) be responsible for security and safety of the examinees and relevant entities throughout the exam period.

Article 9. Actions against misconducted examinees

1. Actions against misconducted examinees include:

a) Warning;

b) Subtracting exam scores;

c) Terminating the subject exam;

d) Terminating the exam period;

dd) Cancelling the subject exam score;

e) Cancelling the exam period scores;

g) Requesting the regulatory body to initiate criminal prosecution if the misconduct is likely to lead to criminal prosecution.

2. Specific actions against misconducted examinees shall comply with the exam regulation promulgated by General Department of Taxation.

Article 10. Exam results

1. A subject exam is passed if: its score is at least 50 points, on a 100 grading scale; or at least 5 points, on a 10 grading scale.

2. Review of exam scores: Within 15 days of the announcement date of exam scores, the examinees may apply for exam score review to the exam council.

3. The exam scores, revised scores shall be published as prescribed in point d clause 3 Article 8 hereof.

4. Reservation of exam scores: the scores of the passed subject exams shall be reserved within 36 months from the month in which the exam scores and/or revised scores are published.

Article 11. Subject exam exemption

1. An examinee may has the tax law subject exam exempt if he/she has worked in the tax field for certain time and also meets the following requirements:

a) Until the time of retirement or resignation, he/she has held the position of tax officer or inspector, lecturer (grade III) for 60 consecutive months and has worked as a tax administration officer or a tax professional lecturer for at least 36 months (calculated cumulatively in 05 working years up to the time of retirement or resignation);

b) He/she has not been disciplined during performance of public duties in form of reprimand or greater within 24 months until the time of retirement or resignation;

c) He/she applies for subject exam exemption within 36 months from the month of retirement or resignation.

2. An examinee may have the accounting subject exam exempt if he/she meets the following requirements:

a) He/she obtains a bachelor's or postgraduate degree in accounting or auditing major and has worked in the accounting or auditing field for at least 60 consecutive months until the date of application for exemption. The working time in the accounting or auditing field begins from the date of the bachelor's or postgraduate degree in accounting or auditing major to the date of application for exemption.

b) He/she has met the requirements of financial accounting, advanced management accounting subject exams, and also during the reservation period of the exam for certificate of accountant and auditor held by the Ministry of Finance.

3. An examinee may has the tax law and accounting subject exams exempt if he/she meets any of the cases mentioned in point a or b below:

a) He/she obtains an auditor's certificate or accountant's certificate issued by the competent authority as prescribed.

b) He/she has worked in the tax field for at least 10 consecutive years until the retirement or resignation time and also meets the following requirements:

b1) He/she has held the position of tax officer or inspector, lecturer (grade III) for at least 10 years or has held at least the position of tax principal officer or principal inspector, principal lecturer (grade II) and has worked as a tax administration officer or a tax professional lecturer for at least 60 months (calculated cumulatively in 10 working years up to the time of retirement or resignation);

b2) He/she has not been disciplined during performance of public duties in form of reprimand or greater within 24 months until the time of retirement or resignation.

b3) He/she applies for subject exam exemption within 36 months from the month of retirement or resignation.

4. General Department of Taxation shall establish a list of positions in tax administration, lecturing of tax practices to be exempt from the subject exams as prescribed in point a clause 1 and point b clause 3 of this Article.

Section 2. ISSUANCE, REVOCATION OF PRACTICING CERTIFICATES

Article 12. Issuance, revocation of practicing certificates

1. Issuance of practicing certificates to examinees who pass two subject exams.

a) According to the approved exam results, General Department of Taxation shall issue practicing certificates to examinees that pass two subject exams.

b) The examinee is not required to apply for issuance of a practicing certificate if he/she has passed two subject exams.

2. Issuance of practicing certificates to examinees who are exempt from subject exam(s).

The application for issuance of practicing certificate shall be submitted in person or by post to General Department of Taxation. Required documents in the application:

a) An application form for issuance of practicing certificate No. 1.3 in Appendix hereto;

b) An ID card or citizen identity card (for a Vietnamese) if the national population database has not been inaugurated or a passport (for a foreigner) which remains valid until the submission time (certified true copy;

c) A color photo 3x4cm, white background, taken within 06 months until the date of submission;

d) Proof of eligibility for subject exam exemption, any of the following:

d1) A certification of working time form No. 1.2 in the Appendix hereto, in case of exemption as prescribed in clause 1 and point b clause 3 Article 11 hereof;

d2) A bachelor’s or postgraduate degree, social security book in case of exemption as prescribed in point a clause 2 Article 11 hereof (certified true copy);

d3) A confirmation of exam score in case of exemption as prescribed in point b clause 2 Article 11 hereof (certified true copy).

d4) An auditor's certificate or accountant's certificate in case of exemption as prescribed in point a clause 3 Article 11 hereof (certified true copy).

3. General Department of Taxation shall issue practicing certificates form No. 1.4. in Appendix hereto within 10 working days from the date of announcement of official exam results or date of submission of complete application as prescribed. In case of unsatisfactory application, General Department of Taxation shall respond and provide explanation in writing.

4. The practicing certificate shall be received in person at the General Department of Taxation or sent by public postal service to the address registered with General Department of Taxation. If the practicing certificate is received in person, the recipient shall present an ID card, citizen identity card, or passport (for a foreigner) and a letter of authorization (if the recipient is authorized by the certificate holder).

5. Within 3 working days from the date of issuance, General Department of Taxation shall publish the details about the practicing certificate holders 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 practicing certificate.

Article 13. Revocation of practicing certificates

1. A practicing certificate is revoked in any of the following cases:

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

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

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

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

dd) 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 hereof;

e) Allowing someone else to use the practicing certificate.

2. General Department of Taxation shall issue a decision on revocation of practicing certificate using Form No. 1.5. in the Appendix hereto.

3. 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.

Chapter III

MANAGEMENT OF PRACTICES PERFORMED BY TAX AGENT EMPLOYEES

Article 14. Tax agent employees

A tax agent employee must meet all of the eligibility requirements below:

1. He/she is a Vietnamese citizen or a foreigner permitted to reside and work in Vietnam, and does not fall under clause 4 Article 105 of the Law on Tax Administration;

2. He/she obtains a practicing certificate issued by General Department of Taxation;

3. He/she is the legal representative of a tax agent or has an employment contract with a tax agent;

4. He/she has fully attended a knowledge enhancement course as prescribed in Chapter IV hereof.

Article 15. Registration for practices by tax agent employees

1. Rules for registration for practices by tax agent employees

a) The registration for tax procedure service practices shall be done through a tax agent of which the registrant is the legal representative or with which the registrant has an employment contract.

b) The tax agent employee may practice since the date on which the Department of Taxation gives a notice of eligibility for tax procedure practices.

c) The practicing certificate holder may only practice at 01 tax agent at a time.

d) The tax agent employee may not practice during the suspension time or upon termination of the practices.

2. The legal representative of the tax agent shall take legal liability for verification of information and documents provided by the registrant for tax procedure practices; and confirmation of eligibility as prescribed in Article 14 hereof.

3. The tax agent shall provide the details about the tax agent employee to Department of Taxation (where the tax agent is located) upon application for issuance of confirmation of eligibility for tax procedure services as prescribed in Article 22 hereof or upon notice of changes of tax agent employee details as prescribed in point a clause 8 Article 24 hereof.

Article 16. Management of practices performed by tax agent employees

1. Notice of eligibility for tax procedure practice.

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

2. Update of changes to tax agent employee details.

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.

3. Suspension of practices performed by tax agent employees.

a) 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 hereof. The suspension period begins from the date of suspension notice until December 31 of the year of suspension.

b) 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.

b1) 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 hereof;

b2) 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 hereof;

b3) 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 hereof.

4. Termination of practices performed by tax agent employees.

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

a1) He/she fails to remedy the breach upon expiry of suspension period.

a2) He/she has performed the practices at least 02 tax agents at a time.

a3) He/she has his/her practicing certificate revoked.

a4) He/she violates clause 4 Article 105 of the Law on Tax Administration.

b) 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 hereto.

c) 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 hereof, he/she may apply for practice as prescribed in clause 3 Article 15 hereof. In case of termination specified in points a3, a4 clause 4 hereof, he/she may apply for practice after 12 months have elapsed since the date on which the breaches have been remedied.

5. Publishing details about tax agent employees.

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

a) 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.

b) 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.

c) 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.

Article 17. Responsibilities of a tax agent employee

1. Perform the work within the scope of the service contract concluded between the tax agent and the taxpayer.

2. Take legal liability for the use and management of the practicing certificate as prescribed.

3. Provide sufficient and accurate personal information and documents related to application for tax procedure practices at the tax agent, including: The practicing certificate, proof of hours of knowledge enhancement course, work permit (for foreigner), a document specifying the end of work at another tax agent (if any).

If the personal information related to the foregoing documents changes, the tax agent employee shall notify the tax agent of the changed information to further notify to Department of Taxation.

4. Within 30 days before stopping practices (except for suspension or termination of practices), the tax agent employee shall notify the tax agent in writing.

5. Abide by the regulation on inspection of tax procedure practices.

6. Keep confidential information for organizations and individuals using the services of the tax agent.

7. Attend knowledge enhancement courses with sufficient hours as prescribed.

Chapter IV

KNOWLEDGE ENHANCEMENT COURSES FOR TAX PROCEDURE PRACTICES

Article 18. Required attendees of knowledge enhancement courses

1. Required attendees of knowledge enhancement courses are tax agent employees and registrants for tax procedure practices.

2. Tax agent employees must attend knowledge enhancement courses on an annual basis.

3. In case of a holder of practicing certificate who registers for practices from the date of certificate to December 31 of the following year of the year of the certificate, he/she is not required to attend knowledge enhancement courses.

Article 19. Contents and materials of knowledge enhancement courses

1. Contents of a knowledge enhancement course

a) Regulations of law on taxes, fees, charges and tax administration.

b) Regulations of law on corporate accounting.

On the basis of the contents of a knowledge enhancement course and actual circumstances, General Department of Taxation shall formulate a curriculum of the knowledge enhancement course of that year. The curriculum shall be published before January 31 every year.

2. Materials of a knowledge enhancement course

a) The materials of a knowledge enhancement course shall contain the contents specified in clause 1 hereof.

b) The materials of a knowledge enhancement course shall be presented in writing or electronic data.

Article 20. Time and method of knowledge enhancement course

1. Required time of knowledge enhancement course for tax agent employees and registrants for tax procedure practices are as follows:

a) The required time of knowledge enhancement course is at least 24 hours (equivalent to 3 days) in a year. The hours of knowledge enhancement course is accumulated from January 1 to December every year in providing evidence to support the application for practices or determination of eligibility for practices in the following year.

b) The hours of knowledge enhancement course shall be determined as 01 hour of study is equal to 01 hour of knowledge enhancement course. The time limit for calculating hours of knowledge enhancement course is up to 4 hours/session and up to 8 hours/day.

c) The proof of hours of knowledge enhancement course is a certificate of attendance in knowledge enhancement course issued by the course provider.

2. Method of holding a knowledge enhancement course

a) The registrant may attend a knowledge enhancement course in form of face-to-face learning or online held by the course provider as prescribed in clause 2 Article 21 hereof.

b) If a person attends a knowledge enhancement course held by Department of Taxation for taxpayers as well, he/she (in seeking a certificate) may notify the course provider prior to the first course session for Department of Taxation to monitor and issue such certificate of attendance in knowledge enhancement course.

Article 21. Holding knowledge enhancement courses

1. General Department of Taxation shall promulgate a regulation on holding knowledge enhancement courses for tax procedure practices. General Department of Taxation shall provide guidelines, inspection and evaluation of the holding of knowledge enhancement courses.

2. Course providers include:

a) Departments of Taxation of provinces or central-affiliated cities, tax practice schools;

b) Schools for financial staff training;

c) Training institutions having disciplines of at least bachelor’s degree programs about the knowledge enhancement contents as prescribed in clause 1 Article 19 hereof;

d) Socio-professional organizations in respect of tax agents.

3. The training institutions and socio-professional organizations in respect of tax agents shall apply for holding knowledge enhancement courses and shall be certified by General Department of Taxation if they meet the following requirements:

a) Their curricula, materials of knowledge enhancement courses comply with Article 19 hereof;

c) Their lecturers have at least 5 years’ experience in working, researching, teaching related to the knowledge enhancement contents as specified in clause 1 Article 19 hereof.

4. Responsibilities of a course provider

a) Make a detailed plan for knowledge enhancement courses on the basis of the curriculum issued by General Department of Taxation and send it to General Department of Taxation in the first quarter every year.

b) Keep track and check attendance of attendees; issue certificates of attendance in knowledge enhancement course using Form No. 2.4 in the Appendix hereto.

c) Send a report on performance of knowledge enhancement course using Form No. 2.5 in the Appendix hereto within 5 working days after the completion date of the course to General Department of Taxation via its website.

d) Keep the records of knowledge enhancement courses; provide sufficient and accurate information and documents on knowledge enhancement courses in a time manner at the request of the competent authorities.

dd) Maintain meeting the requirements for knowledge enhancement courses as prescribed in clause 3 hereof.

5. Departments of Taxation of provinces or central-affiliated cities may hold knowledge enhancement courses for tax procedure services together with general training courses for taxpayers.

Chapter V

MANAGEMENT OF PRACTICES PERFORMED BY TAX AGENTS

Article 22. Application for issuance, reissuance of certificate of eligibility for tax procedure services provided by tax agents

1. Eligibility requirements for issuance of certificate of eligibility for tax procedure services:

a) It is an enterprise incorporated under the law;

b) There are at least 02 full time employees who obtain practicing certificates;

c) There is at least one full time tax agent employee who holds an accountant's certificate in case of registration for providing accounting services for microenterprises.

2. Application for certificate of eligibility for tax procedure services includes:

a) Application form for certificate of eligibility for tax procedure services No. 2.6 in the Appendix hereto;

b) Practicing certificates of employees (scan);

c) Accountant's certificate of the employee in case of registration for providing accounting services for microenterprises (scan);

d) Employment contract between the enterprise and the holder of practicing certificate or accountant's certificate (scan);

3. The tax agent shall send an application for certificate of eligibility for tax procedure services to Department of Taxation (where the tax agent is located) via the website of General Department of Taxation.

4. Within 5 working days after receiving a duly completed application, Department of Taxation (where the tax agent is located) shall issue a certificate of eligibility for tax procedure services using Form No. 2.7 in the Appendix hereto. If the application is rejected, Department of Taxation shall provide explanation in writing.

The certificate of eligibility for tax procedure services shall specify the scope of services that the tax agent may provide:

a) Specifying “eligible for providing tax services” if the tax agent submits complete application as prescribed in points a, b, d clause 2 hereof;

b) Specifying “eligible for providing tax services and accounting services for microenterprises” if the tax agent submits complete application as prescribed in points a, b, c, d clause 2 hereof.

5. Reissuance of certificate of eligibility for tax procedure services:

a) The certificate of eligibility for tax procedure services may be reissued if the tax agent has any change below and does not fall under clause 3 Article 27 hereof:

a1) The change in name of tax agent;

a2) The headquarters address is changed to another province or central-affiliated city;

a3) The certificate of eligibility for tax procedure services is lost or damaged;

a4) The change in requirements for providing accounting services for microenterprises leads to a change to the scope of services mentioned in the certificate of eligibility for tax procedure services which was previously issued to the tax agent.

b) The application for reissuance of certificate of eligibility for tax procedure services includes:  Application form for certificate of eligibility for tax procedure services No. 2.6 in the Appendix hereto and documents related to the change.

The tax agent shall send an application for reissuance to Department of Taxation (where the tax agent is located) via the website of General Department of Taxation.

c) Department of Taxation (where the tax agent is located) shall reissue a certificate of eligibility for tax procedure services as prescribed in clause 4 hereof.

If the tax agent changes the headquarters address to another province or central-affiliated city, the tax agent shall send an application for reissuance of certificate of eligibility for tax procedure services to Department of Taxation at the new location at the same time of submission of the application for change to the tax registration information. Department of Taxation at the new location shall verify the application and cooperate with Department of Taxation at the old location in reissuing a certificate of eligibility for tax procedure services as prescribed in clause 4 hereof.

Article 23. Services provided for taxpayers by tax agents

1. Every service specified in the Article 104 of the Law on Tax Administration by a tax agent must be clarified in the contract signed with a taxpayer.

2. A service contract concluded between a tax agent and a taxpayer must specify scope, time of services; scope of authorized work related to tax procedures, authorized duration.

Where the service contract remains unexpired but the tax agent is suspended from tax procedure services or has the certificate of eligibility for tax procedure services revoked, the tax agent shall give a notice to the taxpayer for suspension or termination of the service contract.

Article 24. Responsibilities of a tax agent

1. Provide services within the scope mentioned in the certificate of eligibility for tax procedure services issued by Department of Taxation.

2. Maintain the eligibility for issuance of certificate of eligibility for tax procedure services during its operation.

3. Recruit and manage tax agent employees as prescribed.

4. Comply with regulations of law on taxes, corporate accounting and other laws upon performance of services under the contracts concluded with taxpayers.

5. Do not collude with tax officers and taxpayers to commit tax violations. If a tax agent helps a taxpayer to evade or under-declare any tax, commit any tax violation, the taxpayer still be held liable for the said violations; the tax agent shall be jointly held liable and make compensation for the taxpayer under the contract concluded with the taxpayer.

6. Comply with regulations on inspection regarding tax procedure services; provide information and documents, on behalf of the taxpayer, at the request of the tax authorities within the scope of contract with the taxpayer to justify the accuracy of the dossiers of tax declaration, payment, tax exemption and reduction, tax refund of the taxpayer.

7. Keep information for taxpayers using the services of the tax agent confidential.

8. Send notices and reports to Department of Taxation via the website of General Department of Taxation:

a) Within 5 working days since the date of change to tax agent employee details, send a notice of change of tax agent employee details using form No. 2.8 in the Appendix hereto;

b) No later than January 15 of every year, send a report on operation of tax agent using Form No. 2.9 in the Appendix hereto. The report on operation of tax agent begins from January 1 to December 12 of the reporting year.

Article 25. Notice of using services of tax agent

The taxpayer shall send a notice using Form No. 2.10 in the Appendix hereto to the superior tax authority no later than 5 working days before the tax agent provides the first tax procedure service under the contract or no later than 5 working days since the suspension or termination date of the service contract signed with the tax agent.

Article 26. Suspension of tax procedure services

1. The tax agent shall be suspended from providing tax procedure services in any of the following cases:

a) It fails to maintain the eligibility specified in clause 2 Article 102 of the Law on Tax Administration in 3 consecutive months.

b) It fails to provide or provides insufficient, inaccurate information and documents to the tax authority as prescribed.

c) It discloses information that causes damage to material, spirit or prestige of the taxpayer that uses the services of the tax agent (unless the taxpayer agrees so or the law regulates so).

d) It employs, manages tax agent employees not in compliance with this Circular.

dd) It fails to send notices or reports as prescribed in clause 8 Article 24 hereof at least 15 days behind the deadlines required by the tax authority.

2. Department of Taxation (where the tax agent is located) shall issue a decision on suspension of tax procedure services of tax agent using Form No. 2.11 in Appendix hereto, and send a notice to the superior tax authority.

3. The suspension period of tax procedure services begins from the date of the decision on suspension made by Department of Taxation until the date on which the tax agent remedies its breach, but only up to 90 days since the effective date of the decision on suspension. During the suspension period, the tax agent may not provide any service for the taxpayers.

Once the breach has been remedied, the tax agent shall notify Department of Taxation in writing. Department of Taxation shall verify the information, if the tax agent is deemed eligible for tax procedure services, within 5 working days. Department of Taxation shall notify the tax agent that the decision on suspension ceases to be effective.

Article 27. Revocation of certificate of eligibility for tax procedure services

1. A tax agent shall have its certificate of eligibility for tax procedure services revoked in any of the following cases:

a) It helps a taxpayer evade any tax or faces a criminal prosecution for an offense related to tax procedure services.

b) It makes an untruthful declaration or falsifies the application to enable the certificate of eligibility for tax procedure services to be issued.

c) It is dissolved, goes bankrupt, or has the business registration certificate, certificate of investment registration or equivalent document revoked; or the tax authority notifies that the taxpayer no longer operates at the registered address.

d) 90 days has elapsed since the effective date of decision on suspension as specified in Article 26 hereof but the breach still remains un-remedied.

2. The tax agent must terminate the tax procedure services since the effective date of the decision on revocation of the certificate of eligibility for tax procedure services made by Department of Taxation.

3. The tax agent shall have the certificate of eligibility for tax procedure services revoked and be not allowed to be re-issued with a certificate of eligibility for tax procedure services in case of violations specified in points a, b, c clause 1 hereof. In case of revocation of the certificate of eligibility for tax procedure services as prescribed in point d, clause 1 hereof, if the breach has been remedied, the tax agent may be reissued with a certificate of eligibility for tax procedure services, but not sooner than 12 months since the date of revocation decision.

4. Department of Taxation (where the tax agent is located) shall issue a decision on revocation certificate of eligibility for tax procedure services using Form No. 2.12 in Appendix hereto, and send a notice to the superior tax authority for further management.

Article 28. Inspection of business and practices of tax procedure services performed by tax agents and tax agent employees

1. The inspection of business and practices of tax procedure services performed by a tax agent shall take place in conjunction with the inspection visit to the head office of the taxpayer as per the Law on Tax Administration. Matters to be inspected: eligibilities of the tax agent and tax agent employees for tax procedure services business and practices, scope and contents of the services provided for the taxpayer.

2. Cases of surprise inspection:

b) The tax agent makes an untruthful declaration or falsifies the application to enable the certificate of eligibility for tax procedure services to be issued.

b) The tax agent helps the taxpayer falsify the tax dossier, reduce the tax liability, or increase the amount of tax exemption or reduction, refund, credit of the taxpayer.

3. Inspection procedures shall comply with regulations of the Law on Tax Administration and guiding documents on inspection.

4. Actions against violations post inspection.

Any violation found post the inspection to such an extent that the tax procedure services must be suspended or certificate of eligibility for tax procedure services of the tax agent must be revoked, or the practices of tax agent employee must be suspended or terminated, Department of Taxation (where the tax agent is located) shall initiate the suspension, revocation, termination of practices as prescribed in clauses 3, 4 Article 16, Article 26 and Article 27 hereof.

If the agency that carries out the inspection of the tax agent is not competent to initiate such suspension, revocation, or termination, it shall request Department of Taxation to do so as prescribed.

Article 29. Publishing details about tax agents

1. Details about tax agents to be published:

a) Details about tax agents eligible for tax procedure services to be published: name, TIN, name of the legal representative, headquarters address, list of tax agent employees, scope of services and others.

b) Details about tax agents suspended from providing tax procedure services to be published: name, TIN, name of the legal representative, headquarters address, suspension decision (number, date, issuing authority), reason for suspension, suspension period.

c) Details about tax agents whose certificate of eligibility for tax procedure services are revoked to be published: name, TIN, name of the legal representative, headquarters address, revocation decision (number, date, issuing authority), effective date of revocation decision.

2. Within 3 working days after the issuing date of the certificate of eligibility for tax procedure services of the tax agent or the issuing date of the suspension or revocation decision as prescribed in Articles 22, 26, 27 hereof, Department of Taxation shall publish on the website of General Department of Taxation the details about the tax agent corresponding to the groups of information specified in clause 1 hereof.

Chapter VI

IMPLEMENTATION

Article 30. Entry into force

1. This Circular comes into force as of March 12, 2021.

2. This Circular supersedes Circular No. 117/2012/TT-BTC dated July 19, 2012 of the Ministry of Finance and Circular No. 51/2017/TT-BTC dated May 19, 2017 of the Ministry of Finance.

Article 31. Grandfather clause

1. Any confirmation of exam score or confirmation of revised score issued prior to the effective date of this Circular shall remain reserved in conformity with the time specified in Circular No. 117/2012/TT-BTC dated July 19, 2012 of the Ministry of Finance.

2. Any practicing certificate issued in accordance with any prior Circular of the Ministry of Finance shall has the same validity as the practicing certificate provided for in this Circular.

3. Any tax agent employee who has performed practices before the effective date of this Circular may keep his/her practices until December 31 without justifying his/her hours of knowledge enhancement course. If that tax agent employee keeps practicing since 2022, he/she must attend a knowledge enhancement course as required in Article 20 hereof.

4. Any certificate of eligibility for tax procedure services of tax agent issued in accordance with any prior Circular of the Ministry of Finance shall remain valid if the tax agent still meets the practice eligibility as prescribed herein. If the tax agent fails to meet the practice eligibility within 3 consecutive months since the effective date of this Circular, it shall be suspended from operation as prescribed in point a clause 1 Article 26 hereof.

5. While the website of General Department of Taxation is unable to receive e-documents and e-reports as prescribed in articles herein, the documents and reports shall be submitted to the tax authorities in person or by post.

Article 32. Implementation

1. The Ministry of Finance shall inspect and supervise the holding of exams, marking papers, review exam results with respect to issuance of practicing certificates.

2. General Department of Taxation shall promulgate and initiate the regulations of exams, issuance of practicing certificates, knowledge enhancement courses, management of practices performed by tax agents and tax agent employees as prescribed herein; direct tax authorities to manage performance of tax agents and tax agent employees.

3. Department of Taxation shall manage, inspect, evaluate the practices performed by tax agents, tax agent employees in the province; publish evaluation results of quality of practices performed by tax agents, tax agent employees according to criteria for evaluation and ranking of tax agents, tax agent employees issued by General Department of Taxation.

Difficulties that arise during the implementation of this Circular should be reported to the Ministry of Finance for consideration./.