Procedures for applying for a business enterprise providing tax procedures services (tax agent)

Because tax procedure is getting more complicated, as the result, more and more organizations or enterprises that are established aim to provide assistance services for taxpayers, such as paying taxes, determining tax liabilities that must be paid, making declaration of tax liabilities. These businesses are blooming more and more with diverse scales. So how to set up these organizations? Below are detailed procedures and necessary documents applying for a Certificate of eligibility for organizations specializing in tax procedures services (hereinafter referred to as Tax Agent).

Procedures for applying for a business enterprise providing tax procedures services (tax agent)
Procedures for applying for a business enterprise providing tax procedures services (tax agent)

Pursuant to:  

  • Law on Tax administration 2019 
  • Circular No. 10/2021/TT-BTC 

1. Requirements for issuance of the certificate of eligibility to do Tax Agent business 

To become a Tax Agent business, the enterprise must be established in accordance with law, and there have to be at least 02 of its full-time employees are granted the tax agent certification. 

In addition to the standard conditions to be granted a Tax Agent Certificate, employees working at a Tax Agent must also meet the following conditions: 

a. Be a Vietnamese citizen or a foreigner allowed to reside and work in Vietnam, not the following subjects: 

  • Officials and civil servants; officers, non-commissioned officers, professional soldiers, defense workers, defense officials; officers, non-commissioned officers, police workers; 
  • People who are banned from practicing tax, accounting, and auditing procedures according to legally effective court judgments or decisions; person being prosecuted for criminal liability;
  • People who have been convicted of one of the crimes of violating the economic management order related to taxes, finance, and accounting but have not had their criminal records erased; People who are being subjected to administrative measures such as education in communes, wards, towns, sending to compulsory education establishments, and sending to compulsory detoxification establishments;
  • People who are sanctioned for administrative violations of tax management, accounting, and auditing have not expired within 06 months from the date of completion of the sanctioning decision in case of a warning or have not expired within 01 year. from the date of completion of execution of the decision on sanctioning in another form. 

b. Have a tax procedure service practice certificate issued by the General Department of Taxation; 

c. Be the legal representative of a tax agent or have a labor contract working at a tax agent; 

d. Fully participate in the knowledge update program.  

2. Procedures for applying for a certificate of eligibility to operate a Tax Agent business  

Step 1: Prepare documents 

Application for certificate of eligibility for tax procedure services includes: 

a. Application form for certificate of eligibility for tax procedure services;  

b. Tax procedure service practice certificate of tax agent staff (at least 02 people); 

c. Labor contract between a Tax Agent and an individual with a certificate to practice tax procedure services;  

Step 2: The tax agent sends the registration dossier for issuance of a certificate of eligibility to conduct tax procedure service business to the Department of Taxation (where the tax agent is headquartered) via the electronic information portal of the General Department of Taxation. 

Time to process documents: Within 05 working days from the date of receiving complete documents, the Department of Taxation (where the tax agent is headquartered) issues a certificate of eligibility to do Tax Agent business.   

Step 3: Notice of use of tax agent services 

The taxpayer must notify the directly managing tax agency at least 05 working days before the tax agent performs the tax procedure services stated in the contract. 

3. Some notes in the process of providing tax procedure services 

3.1 Notification and reporting regime via electronic information portal of the General Department of Taxation

When there is a change in tax agent employee information, the tax agent must send a notice of change to the tax agent employee no later than 05 working days from the date of the change. At the same time, no later than January 15 every year, the tax agent will send a notification on the status of tax agent activities. 

3.2 Update knowledge annually 

Tax agent staff must participate in updating knowledge every year. It is not mandatory to update knowledge for employees for those who are granted a certificate to practice tax procedure services and register to practice from the date of issuance of the certificate to December 31 of the year following the year of issuance of the certificate.  

Minimum knowledge update time is 24 hours (equivalent to 03 days) in a year. Minimum knowledge update time is 24 hours (equivalent to 03 days) in a year. The number of hours updating knowledge is accumulated from January 1 to December 31 every year. After completing the update. Tax agent staff must obtain a certificate of participation in updating knowledge issued by the updating unit16.   

Apolat Legal is proud to be a reputable and quality provider of services for applying for a license to organize a tax procedure service business. We have experience and practical insight in processing applications for a license to organize a tax procedure service business. Please contact us if you are interested, Apolat Legal is honored to advise and represent customers in carrying out procedures related to applying for licenses to support your business activities. 

 

Disclaimers:

This article is for general information purposes only and is not intended to provide any legal advice for any particular case. The legal provisions referenced in the content are in effect at the time of publication but may have expired at the time you read the content. We therefore advise that you always consult a professional consultant before applying any content.

For issues related to the content or intellectual property rights of the article, please email cs@apolatlegal.vn.

Apolat Legal is a law firm in Vietnam with experience and capacity to provide consulting services related to Business and Investment and contact our team of lawyers in Vietnam via email info@apolatlegal.com.

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