Chương III Thông tư 10/2021/TT-BTC: Quản lý hành nghề đối với nhân viên đại lý thuế

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.