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

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.