Circular No. 10/2021/TT-BTC guiding the management of tax procedure service practice

CIRCULAR
Guidelines for managing the practice of tax procedure services

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

Pursuant to Decree No. 45/2020/NĐ-CP dated April 8, 2020, issued by the Government on implementing administrative procedures in an electronic environment;

Pursuant to Decree No. 87/2017/NĐ-CP dated July 26, 2017, issued by the Government, stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

At the proposal of the Director General of the State Revenue总局局长的提议；

The Minister of Finance issues this Circular to provide guidelines for managing the practice of tax procedure services.

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation

This Circular stipulates matters concerning the organization of examinations, conditions for exemption from examination subjects; procedures for issuing, revoking certificates of practice in tax procedure services; updating knowledge of tax agency staff; management of business activities related to tax procedure services as prescribed in Article 104, Article 105 of the Law on Tax Administration and accounting services for micro-enterprises as prescribed in Article 150 of the Law on Tax Administration.

Article 2. Applicability

1. Business enterprises engaged in tax procedure services (hereinafter referred to as tax agencies).

2. Candidates for the examination, applicants for issuance of certificates of practice in tax procedure services.

3. Taxpayers using services of tax agencies.

4. Staff of tax agencies.

5. Tax officials, tax employees, tax authorities at all levels.

6. Professional associations for tax agencies.

7. Other organizations or individuals related to examinations, issuance, and management of certificates of practice in tax procedure services, and updating knowledge of tax agency staff.

Article 3. Explanation of Terms

Some terms in this Circular are understood as follows:

A tax agency is a business enterprise or branch of a business enterprise that meets the required conditions and has been issued a certificate of eligibility to engage in tax procedure service business.

Tax procedure services are activities conducted by tax agencies to perform services specified in Clause 1, Article 104 of the Law on Tax Administration pursuant to service contracts signed with taxpayers. Among these, services specified in Point a and Point b, Clause 1, Article 104 of the Law on Tax Administration are referred to as tax-related services; services specified in Point c, Clause 1, Article 104 of the Law on Tax Administration are referred to as accounting services for micro-enterprises.

Staff of tax agencies are individuals holding certificates of practice in tax procedure services issued by the General Department of Taxation, working at tax agencies, and having been notified by the Tax Bureau as eligible to practice tax procedure services.

Chapter II
ORGANIZATION OF EXAMINATIONS, ISSUANCE, AND REVOCATION OF CERTIFICATES OF PRACTICE
IN TAX PROCEDURE SERVICES

Section 1
ORGANIZATION OF EXAMINATIONS

Article 4. Examination Conditions

Candidates for certificates of practice in tax procedure services must be Vietnamese citizens or foreigners permitted to reside in Vietnam for at least twelve months and must meet the following conditions:

1. Having full capacity for civil acts;

2. Hold a bachelor's degree or higher in economics, taxation, finance, accounting, auditing, or law, or hold a bachelor's degree or higher in other majors where the total number of credit hours or units of study or class hours in economic, financial, accounting, auditing, taxation, and financial activity analysis courses constitutes seven percent or more of the total credit hours or units of study or class hours of the entire course.

3. Have at least thirty-six months of actual work experience in taxation, finance, accounting, or auditing. Actual work experience is calculated cumulatively from the graduation date recorded on the bachelor's (or postgraduate) degree to the registration date for the examination.

4. Submit complete examination application files and examination fees as prescribed.

Article 5. Examination Application Documents

1. Applicants for certificates of practice in tax procedure services shall submit examination application files to the examination board through the electronic portal of the General Department of Taxation, including:

a) Examination application form according to Form 1.1 attached hereto;

b) Bachelor's or postgraduate degree certificate as prescribed in Clause 2, Article 4 of this Circular; if the degree does not belong to economics, taxation, finance, accounting, auditing, or law majors, the applicant must also submit a transcript clearly indicating the number of credit hours or units of study or class hours of all courses (scanned copy);

c) Confirmation of work experience form according to Form 1.2 attached hereto or social insurance book proving work experience as prescribed in Clause 3, Article 4 of this Circular (scanned copy);

d) Identity card or citizen identification card (for Vietnamese citizens) in cases where the national population database has not yet been operational, or passport (for foreigners) valid until the examination registration date (scanned copy);

đ) One color photograph measuring 3 x 4 cm with a white background taken within six months prior to submitting the examination application file (image file).

2. In cases of re-examination of unpassed subjects or retaking failed subjects, candidates shall submit examination application files to the examination board through the electronic portal of the General Department of Taxation, including the documents specified in Point a and Point đ (if there have been changes since the previous examination) and Point đ of Clause 1 of this Article.

Article 6. Examination Fees

1. Candidates must pay examination fees as announced by the examination board. Examination fees can be paid in cash or through electronic payment methods according to the examination board's instructions. In cases where candidates have paid examination fees but withdraw from the examination, they will not be refunded the paid fees.

2. The examination board shall establish a budget for examination organization costs in accordance with regulations based on the principle of revenue covering expenses. The examination organization cost budget must be approved by the General Department of Taxation.

3. The Director of the General Department of Taxation shall issue regulations on the management and utilization of funds for organizing the examination period.

Article 7. Content and Format of the Examination

1. The content of the examination for obtaining a certificate to practice tax-related services includes:

a) Tax Law subject.

The content of the Tax Law subject includes: Laws and guiding documents on tax administration, value-added tax, corporate income tax, special consumption tax, personal income tax, resource tax, other types of taxes; fees and charges under the State Budget.

b) Accounting subject.

The content of the Accounting subject includes: Accounting Law, accounting standards, accounting systems applicable to enterprises, and other laws and regulations on accounting.

2. Examination format: The examination paper may be conducted on paper or computer in either written or multiple-choice formats; the duration for each subject varies depending on the format, ranging from 60 minutes to 180 minutes.

3. The language used in all examination periods is Vietnamese.

Article 8. Organization of the Examination

1. The General Department of Taxation organizes examinations annually, conducting at least one examination period each year. The General Department of Taxation issues examination regulations for issuing certificates to practice tax-related services to apply uniformly to all examination periods.

2. The examination board is established by the General Department of Taxation. The examination board is responsible for organizing examination periods in accordance with this Circular and examination regulations issued by the General Department of Taxation.

3. The duties of the examination board include:

a) Officially announcing on the General Department of Taxation’s website and at least one mass media outlet about the conditions, time, location of the examination, and other relevant information at least 45 days before the examination date;

b) Publishing the list of candidates (name, date of birth, registration number, subject participated in, examination location) and other related information on the General Department of Taxation’s website at least 15 days before the examination date;

c) Organizing the examination, grading, re-examination of examination results, and reporting to the General Department of Taxation for approval of examination results and re-examination results;

d) Announcing examination results and re-examination results on the General Department of Taxation’s website and sending examination scores and re-examination scores to candidates via email at the address registered by the candidates within 30 days from the end of the examination period or the deadline for submitting requests for re-examination;

đ) Ensuring security and safety for candidates and related organizations and individuals during the examination period.

Article 9. Forms of Handling Violations by Candidates

1. Forms of handling violations by candidates include:

a) Warning;

b) Deducting points from the examination paper;

c) Suspending the examination subject;

d) Suspending the examination period;

đ) Canceling the examination subject result;

e) Canceling the examination period result;

g) Recommending competent authorities to pursue criminal responsibility if the violation reaches the level requiring criminal prosecution.

2. Specific handling of violations by candidates is carried out in accordance with examination regulations issued by the General Department of Taxation.

Article 10. Examination Results

1. Subject meeting the requirements: A subject is considered to meet the requirements if it scores 50 points or higher on a scale of 100 or 5 points or higher on a scale of 10.

2. Rechecking examination results: Within fifteen days from the date of announcement of examination results, candidates have the right to submit a request for rechecking their examination papers to the Examination Board.

3. Examination results and rechecked results shall be announced in accordance with point d, Clause 3, Article 8 of this Circular.

4. Retention of examination results: Subjects that meet the requirements are retained for thirty-six months starting from the month of announcement of examination results or rechecked results.

Article 11. Exemption from Examination Subjects

1. Exemption from the tax law examination subject for candidates who have worked continuously in the tax sector for sixty months up to the retirement or resignation date, provided they satisfy the following conditions:

a) Have worked continuously for sixty months up to the retirement or resignation date, holding the rank of specialist, inspector, or lecturer (Class III), and having at least thirty-six months of tax management work or teaching tax-related courses (cumulatively within five years of work until the retirement or resignation date).

b) Not having been administratively disciplined during the performance of duties with a penalty of reprimand or higher within twenty-four months up to the retirement or resignation date.

c) Registering for exemption from the examination subject within thirty-six months from the month of retirement or resignation.

2. Exemption from the accounting examination subject for candidates who satisfy one of the following conditions:

a) Those who have graduated from a bachelor's or master's program in accounting or auditing and have worked continuously in accounting or auditing for sixty months up to the registration date for exemption from the examination subject. The time spent in accounting or auditing is counted from the date of graduation from a bachelor's or master's program in accounting or auditing to the registration date for exemption from the examination subject.

b) Those who have met the requirements for advanced financial accounting and managerial accounting subjects and are still within the retention period for the Certified Accountant or Auditor certificate examination organized by the Ministry of Finance.

3. Exemption from both the tax law examination subject and the accounting examination subject for those satisfying one of the following cases:

a) Those holding a Certified Auditor or Certified Accountant certificate issued by a competent state agency as prescribed.

b) Those who have worked continuously in the tax sector for at least ten years up to the retirement or resignation date, satisfying the following conditions:

b1) Having held the rank of specialist, inspector, or lecturer (Class III) for at least ten years or having the rank of senior specialist, senior inspector, or senior lecturer (Class II) and having at least sixty months of tax management work or teaching tax-related courses (cumulatively within ten years of work until the retirement or resignation date).

b2) Not having been administratively disciplined during the performance of duties with a penalty of reprimand or higher within twenty-four months up to the retirement or resignation date.

b3) Registering for exemption from the examination subject within thirty-six months from the month of retirement or resignation.

4. The General Department of Tax shall establish a list of job positions related to tax management and tax-related course teaching for those working in the tax sector, exempted from examination subjects according to point a, Clause 1 and point b, Clause 3 of this Article.

Section 2

ISSUANCE AND REVOCATION OF PROFESSIONAL LICENSES FOR TAX PROCEDURE SERVICES

Article 12. Issuance of Professional Practice Certificate for Tax Procedure Services

1. Issuance of Professional Practice Certificate for Tax Procedure Services to candidates who pass two subjects.

a) Based on the approved examination results, the General Department of Tax shall issue the Professional Practice Certificate for Tax Procedure Services to candidates who pass two subjects.

b) Candidates who pass two subjects are not required to submit an application for issuance of the Professional Practice Certificate for Tax Procedure Services.

2. Issuance of Professional Practice Certificate for Tax Procedure Services to individuals exempted from one subject.

The application for issuance of the Professional Practice Certificate for Tax Procedure Services shall be submitted directly or via postal service to the General Department of Tax. The application includes:

a) An application form for issuance of the Professional Practice Certificate for Tax Procedure Services according to Form 1.3 attached to this Circular;

b) Identity card or citizen identification card (for Vietnamese citizens) if the national population database has not been operational, or passport (for foreigners) still valid at the time of submission (certified copy);

c) One color photograph measuring 3 x 4 cm with a white background taken within six months prior to the date of submission of the application for issuance of the certificate;

d) Documents proving eligibility for exemption from a subject, including one of the following:

d1) A confirmation letter of work experience according to Form 1.2 attached to this Circular for cases of exemption from a subject as stipulated in Clause 1 and Point b, Clause 3, Article 11 of this Circular;

d2) University or postgraduate degree diploma and social insurance book for cases of exemption from a subject as stipulated in Point a, Clause 2, Article 11 of this Circular (certified copy);

d3) Examination score certificate for cases of exemption from a subject as stipulated in Point b, Clause 2, Article 11 of this Circular (certified copy);

d4) Certified public accountant certificate or certified accounting certificate for cases of exemption from a subject as stipulated in Point a, Clause 3, Article 11 of this Circular (certified copy).

3. The General Department of Tax shall issue the Professional Practice Certificate for Tax Procedure Services according to Form 1.4 attached to this Circular within ten working days from the date of officially announcing the examination results or the date of receiving complete applications as prescribed. In cases where the application does not meet the conditions for issuance of the certificate, the General Department of Tax shall respond in writing and specify the reasons.

4. The Professional Practice Certificate for Tax Procedure Services may be collected directly at the General Department of Tax or sent to the recipient through the public postal service at the address registered with the General Department of Tax. In cases where the certificate is collected directly at the General Department of Tax, the recipient must present their identity card or citizen identification card or passport (for foreigners) and a power of attorney for collecting the certificate (if the certificate holder authorizes another person to collect it).

5. Within three working days from the date of issuance of the Professional Practice Certificate for Tax Procedure Services, the General Department of Tax shall publicly disclose information about the certificate holders on its electronic portal. The disclosed information includes: Full name, date of birth, information about identity card/citizen identification card/passport (for foreigners); information about the Professional Practice Certificate for Tax Procedure Services.

Article 13. Revocation of Tax Procedure Service Practice Certificate

1. The Tax Procedure Service Practice Certificate shall be revoked in the following cases:

a) Misrepresenting the period of work experience in the application for the Tax Procedure Service Practice Certificate or in the certificate issuance application;

b) Altering, forging, or cheating regarding academic degrees or examination certificates in the application for the Tax Procedure Service Practice Certificate or in the certificate issuance application;

c) Taking the examination on behalf of another person or having another person take the examination on one's behalf;

d) Using a false or invalid Certified Public Accountant or Certified Accountant certificate in the certificate issuance application;

đ) Having a Certified Accountant or Certified Public Accountant certificate that has been revoked according to point a, Clause 3, Article 11 of this Circular for the issuance of the Tax Procedure Service Practice Certificate;

e) Allowing another person to use one’s Tax Procedure Service Practice Certificate.

2. The General Department of Taxation shall issue a decision to revoke the Tax Procedure Service Practice Certificate according to Model 1.5 attached to this Circular.

3. Within three working days from the date of issuing the decision to revoke the Tax Procedure Service Practice Certificate, the General Department of Taxation shall publicly disclose information about the decision to revoke the Tax Procedure Service Practice Certificate on its electronic portal. The disclosed information includes: full name, date of birth, identification information such as identity card, citizen identification card, or passport (for foreign individuals); information about the decision to revoke the Tax Procedure Service Practice Certificate.

Chapter III
MANAGEMENT OF TAX AGENT STAFF PRACTICE

Article 14. Staff of Tax Agents

Staff of tax agents must meet the following criteria:

1. Being a Vietnamese citizen or a foreigner permitted to reside and work in Vietnam, not falling under the provisions of Clause 4, Article 105 of the Law on Tax Administration;

2. Holding a Tax Procedure Service Practice Certificate issued by the General Department of Taxation;

3. Being the legal representative of the tax agent or having a labor contract to work at the tax agent;

4. Participating fully in knowledge update programs as stipulated in Chapter IV of this Circular.

Article 15. Registration of Practice for Tax Agent Staff

1. Principles of registration of practice for tax agent staff

a) The registration of practice for tax procedure service shall be conducted through the tax agent where the registrant is the legal representative of the tax agent or has a labor contract to work there;

b) Tax agent staff may engage in practice from the day they are notified by the Tax Bureau of meeting the conditions for practicing tax procedure services;

c) At any given time, a person holding a Tax Procedure Service Practice Certificate can only practice at one tax agent;

d) Tax agent staff cannot engage in practice during the period when their practice of tax procedure services is suspended or terminated.

2. The legal representative of the tax agent shall bear legal responsibility for verifying the information and documents provided by the registrant for tax procedure service practice; confirming the conditions stipulated in Article 14 of this Circular for tax agent staff.

3. The tax agent shall provide information about tax agent staff to the Tax Bureau (where the tax agent is headquartered) when applying for issuance of a certificate confirming eligibility to operate tax procedure service business according to Article 22 of this Circular or when reporting changes in tax agent staff information according to point a, Clause 8, Article 24 of this Circular.

Article 16. Management of Tax Agent Employees' Practice

1. Notification of tax agent employees meeting the conditions for practice.

The Tax Department (where the tax agent is headquartered) shall check the information on tax agent employees provided by the tax agent in the registration file for issuance of the certificate confirming eligibility to operate tax service business according to Form 2.6 or in the notification of changes to employee information according to Form 2.8 attached as an appendix to this Circular. In cases where the conditions are met, within five working days from the date of receipt of the complete file or the notification from the tax agent, the Tax Department shall notify the tax agent employees of their eligibility for practice according to Form 2.1 attached as an appendix to this Circular. If the tax agent employees do not meet the conditions for practice, the Tax Department shall issue a written response to the tax agent and clearly state the reasons.

2. Updating changes to tax agent employee information.

Within five working days from the date of receipt of the notification of changes to tax agent employee information, the Tax Department shall update the information provided by the tax agent and synchronize the updated information on the tax management system.

3. Suspension of practice for tax agent employees.

a) Tax agent employees shall be suspended from practicing tax service procedures if they have not updated their knowledge or have updated their knowledge incorrectly as stipulated in Article 20 of this Circular. The suspension period shall run from the date recorded on the suspension notice until December 31 of the year of suspension.

b) By no later than January 31 each year, based on the report on the operation of tax agents and the data on knowledge updates of the organizations responsible for updating knowledge, the Tax Department (where the tax agent is headquartered) shall review the number of hours of knowledge updates in the preceding calendar year for tax agent employees.

b1) In cases where tax agent employees currently practicing have not updated their knowledge for the required number of hours, the Tax Department shall notify the suspension of practice for tax service procedures for tax agent employees according to Form 2.2 attached as an appendix to this Circular;

b2) In cases where tax agent employees are currently suspended from practice: if they have updated their knowledge for the required number of hours, the Tax Department shall update the information on tax agent employees meeting the conditions for practice to be publicly disclosed as stipulated in point a, Clause 5 of this Article;

b3) In cases where, up to December 31 of the year of suspension, tax agent employees have not updated their knowledge for the required number of hours, the Tax Department shall issue a decision to terminate practice for tax agent employees according to the provisions of Clause 4 of this Article.

4. Termination of practice for tax agent employees.

a) Tax agent employees shall be terminated from practice if they fall under any of the following circumstances:

a1) After the suspension period, tax agent employees fail to rectify the violations.

a2) Practicing at two or more tax agents simultaneously.

a3) Having their professional qualification certificates revoked.

a4) Violating Clause 4 of Article 105 of the Law on Tax Administration.

b) The Tax Department (where the tax agent is headquartered) shall issue a decision to terminate practice for tax agent employees according to Form 2.3 attached as an appendix to this Circular.

c) Tax agent employees terminated from practicing tax service procedures, if they have rectified the violations and meet all the prescribed standards set out in Article 14 of this Circular, may register for practice according to the provisions of Clause 3 of Article 15 of this Circular. However, in cases terminated from practice according to points a3, a4 of Clause 4 of this Article, they may register for practice twelve months after rectifying the violations.

5. Publicizing information about tax agent employees.

Within three working days from the date the Tax Department issues the notification or decision as stipulated in Clauses 1, 3, and 4 of this Article, the Tax Department shall publicize on the electronic portal of the General Tax Department the information about tax agent employees as follows:

a) Information to be publicized on tax agent employees meeting the conditions for practice includes: name, date of birth, identification card/residence book/passport (for foreign nationals); information on the professional qualification certificate for tax service procedures and accounting certificate (if applicable); information on the tax agent where the individual registers for practice.

b) Information to be publicized on tax agent employees suspended from practice includes: name, date of birth, identification card/residence book/passport (for foreign nationals); information on the professional qualification certificate; information on the tax agent where the individual registers for practice; information on the suspension notice.

c) Information to be publicized on tax agent employees terminated from practice includes: name, date of birth, identification card/residence book/passport (for foreign nationals); information on the professional qualification certificate; information on the tax agent where the individual registers for practice; information on the termination decision.

Article 17. Responsibilities of Tax Agency Employees

1. Perform tasks within the scope of the service contract for tax procedures signed between the tax agency and the taxpayer.

2. Bear legal responsibility for the use and management of the professional certificate for tax procedure services in accordance with regulations.

3. Provide complete and accurate information and documents related to individual registration for tax procedure services to the tax agency, including: Professional certificate for tax procedure services, documentation proving knowledge updates, work permit (for foreigners), documents containing information about ending work at another tax agency (if applicable).

In case there are changes to personal information related to the above documents, the tax agency employee must inform the tax agency about the changed information so that the tax agency can report to the Tax Department.

4. At least thirty days before ceasing practice (except in cases of suspension or termination of practice), notify the working tax agency in writing.

5. Comply with regulations related to inspections concerning tax procedure service practice.

6. Maintain confidentiality of information for organizations and individuals using the services of the tax agency.

7. Attend training sessions and knowledge updates to ensure compliance with the required number of hours for knowledge updates as stipulated.

Article 18. Subjects of Knowledge Updates

1. The subjects of knowledge updates are tax agency employees and individuals registered for tax procedure services.

2. Tax agency employees must participate in annual knowledge updates.

3. There is no mandatory requirement for knowledge updates for individuals holding a professional certificate for tax procedure services who register to practice from the date of issuance of the certificate until December 31 of the following year.

Article 19. Content and Documentation for Knowledge Updates

1. Content of Knowledge Updates

a) Legal provisions on taxes, fees, and charges and contents related to tax administration.

b) Legal provisions on enterprise accounting.

Based on the content of knowledge updates, taking into account actual circumstances, the General Department of Taxation will develop a framework program for the knowledge update contents of the year. The framework program is issued before January 31 each year.

2. Documentation for Knowledge Updates

a) Documentation for knowledge updates must contain the contents as prescribed in Clause 1 of this Article.

b) Documentation for knowledge updates may be presented in the form of written materials or electronic data.

Article 20. Time and Form of Knowledge Updates

1. The time for knowledge updates for tax agency employees and individuals registered for tax procedure services is determined as follows:

a) The minimum time for knowledge updates is twenty-four hours (equivalent to three days) in a year. The number of hours for knowledge updates is accumulated from January 1 to December 31 each year to serve as the basis for registration for practice or determination of eligibility for the next year.

b) One hour of study equals one hour of knowledge update. The duration counted as hours of knowledge update shall not exceed four hours per session and eight hours per day.

c) Documentation proving hours of knowledge updates is a confirmation certificate of participation in knowledge updates issued by the organizing unit.

2. Forms of Knowledge Updates.

a) Individuals registering to participate in knowledge updates through classes organized directly or online by units in accordance with Clause 2 of Article 21 of this Circular.

b) In cases where individuals attend training classes organized jointly by the Tax Department for taxpayers and knowledge updaters (if they require confirmation), they must notify the organizing unit before attending the first training session so that the Tax Department can monitor and issue a certificate confirming attendance in knowledge updates.

Article 21. Organization to update knowledge

1. The General Department of Taxation shall issue regulations on organizing the updating of professional knowledge related to tax procedures. The General Department of Taxation shall guide, inspect, evaluate, and supervise the organization of knowledge updates.

2. Units organizing the updating of knowledge include:

a) Provincial Tax Departments, municipal Tax Departments under the central government, and the Tax Vocational School;

b) The Cadre Training School for Financial Officers;

c) Educational institutions with specialized training programs at the bachelor's degree level or higher on the content specified in Clause 1 of Article 19 of this Circular;

d) Social organizations related to tax agents.

3. Educational institutions and social organizations related to tax agents that register to organize the implementation according to the knowledge update regulations and are confirmed by the General Department of Taxation if they meet the following conditions:

a) Having a program and materials for updating knowledge that comply with the provisions of Article 19 of this Circular;

b) Having a teaching staff with at least five years of work experience, research, and teaching related to the content of knowledge updates specified in Clause 1 of Article 19 of this Circular.

4. Responsibilities of units organizing the updating of knowledge

a) Develop detailed plans for knowledge update classes based on the framework program issued by the General Department of Taxation and notify the General Department of Taxation in the first quarter of each year.

b) Monitor and take attendance of participants in the class; issue certificates confirming participation in knowledge updates according to Model 2.4 attached to this Circular.

c) Submit reports on the results of organizing knowledge update classes according to Model 2.5 attached to this Circular within five working days from the end of the class to the General Department of Taxation through the General Department of Taxation’s electronic portal.

d) Archive records of organizing knowledge update classes; provide complete, timely, and accurate information and materials about organizing knowledge updates upon request of competent state agencies.

đ) Maintain conditions for knowledge updates as prescribed in Clause 3 of this Article.

5. Provincial Tax Departments may organize the updating of professional knowledge related to tax procedures together with general training sessions for taxpayers.

Chapter V

PROFESSIONAL MANAGEMENT OF TAX AGENTS

Article 22. Registration for issuance and reissuance of certificates confirming eligibility to operate tax service businesses for tax agents

1. Conditions for issuing certificates confirming eligibility to operate tax service businesses:

a) Being a business established in accordance with the law;

b) Having at least two individuals holding tax service practice certificates working full-time at the business;

c) Having at least one tax agent employee with a certified accountant certificate working full-time at the business for cases registering to provide accounting services for micro enterprises.

2. Documents for registration for issuance of certificates confirming eligibility to operate tax service businesses include:

a) Application for issuance of a certificate confirming eligibility to operate tax service businesses according to Model 2.6 attached to this Circular;

b) Practice certificates of individuals working at the business (scanned copies);

c) Certified accountant certificates of individuals working at the business (if registering to provide accounting services for micro enterprises) (scanned copies);

d) Employment contracts between the business and individuals holding tax service practice certificates and certified accountant certificates (scanned copies);

3. Tax agents submit the application for issuance of certificates confirming eligibility to operate tax service businesses to the Provincial Tax Department (where the tax agent has its headquarters) through the General Department of Taxation’s electronic portal.

4. Within five working days from the date of receiving all documents, the Provincial Tax Department (where the tax agent has its headquarters) issues a certificate confirming eligibility to operate tax service businesses according to Model 2.7 attached to this Circular. In case of refusal to issue, the Provincial Tax Department must respond in writing and specify the reasons.

On the certificate confirming eligibility to operate tax service businesses, the scope of services provided by the tax agent must be recorded as follows:

a) Record the content "Eligible to provide tax-related services" for cases where the tax agent submits all required documents as stipulated in points a, b, and d of Clause 2 of this Article;

b) Record the content "Eligible to provide tax-related services and provide accounting services for micro enterprises" for cases where the tax agent submits all required documents as stipulated in points a, b, c, and d of Clause 2 of this Article.

5. Reissuance of certificates confirming eligibility to operate tax service businesses:

a) Certificates confirming eligibility to operate tax service businesses are reissued when the tax agent undergoes one of the following changes and does not fall under the circumstances specified in Clause 3 of Article 27 of this Circular:

a1) There is a change in the name of the tax agent;

a2) There is a change in the head office address to another province or municipality under the central government;

a3) The previously issued certificate confirming eligibility to operate tax service businesses is lost or damaged;

a4) There is a change in the conditions for providing accounting services for micro enterprises, which alters the scope of services recorded on the previously issued certificate confirming eligibility to operate tax service businesses for the tax agent.

b) Documents for requesting reissuance of certificates confirming eligibility to operate tax service businesses include: Application for issuance of a certificate confirming eligibility to operate tax service businesses according to Model 2.6 attached to this Circular and relevant documents regarding the changes.

The tax agent submits the application for reissuance to the Provincial Tax Department (where the tax agent has its headquarters) through the General Department of Taxation’s electronic portal.

c) The Provincial Tax Department (where the tax agent has its headquarters) shall issue the reissued certificate confirming eligibility to operate tax service businesses in accordance with the provisions of Clause 4 of this Article.

Where a tax agent changes its head office address to another province or centrally governed city, the tax agent shall submit the application for reissuing the certificate of eligibility to conduct tax procedure services to the Tax Department in the new location together with the time of submitting the application for changing registered tax information. The Tax Department at the new location shall examine the application and coordinate with the Tax Department at the previous location to issue the certificate of eligibility to conduct tax procedure services according to Clause 4 of this Article.

Article 23. Tax agency services provided to taxpayers

1. Each service specified in Article 104 of the Law on Tax Administration provided by a tax agent must be clearly stated in the contract signed with the taxpayer.

2. The service provision contract between a tax agent and a taxpayer must specify the scope and duration of service provision; the scope of tax procedures delegated, and the delegation period.

In cases where the tax procedure service provision contract still has validity but the tax agent is suspended from conducting tax procedure services or has had its certificate of eligibility to conduct tax procedure services revoked, the tax agent must immediately notify the taxpayer to take measures to temporarily suspend or terminate the service provision contract.

Article 24. Responsibilities of tax agents

1. Conduct business within the scope recorded in the certificate of eligibility to conduct tax procedure services issued by the Tax Department.

2. Maintain and ensure the conditions for obtaining the certificate of eligibility to conduct tax procedure services throughout the operation period.

3. Hire and manage tax agent staff in accordance with regulations.

4. Adhere to tax laws, enterprise accounting laws, and other relevant laws when performing services under contracts signed with taxpayers.

5. Shall not collude with tax officials or taxpayers to violate tax laws. If a tax agent assists a taxpayer in committing acts of tax evasion, underreporting taxes, or violating tax procedures, the taxpayer remains responsible for such violations under the law; the tax agent must jointly bear responsibility and compensate the taxpayer according to the contract signed with the taxpayer.

6. Comply with regulations related to inspections concerning the practice of conducting tax procedure services; represent the taxpayer to provide and explain information and documents within the scope of the contract with the taxpayer to the tax authority to prove the accuracy of the taxpayer's tax declaration, payment, exemption, reduction, and refund.

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

8. Submit notifications and reports to the Tax Department through the electronic portal of the General Department of Taxation:

a) Within five working days from the date of change in tax agent staff information, submit a notification of change in tax agent staff information according to Form 2.8 attached hereto;

b) By January 15th each year, submit a report on the operation status of the tax agent according to Form 2.9 attached hereto. The reported information covers the period from January 1st to December 31st of the reporting year.

Article 25. Notification of Tax Agency Service Usage

The taxpayer must notify according to Form 2.10 attached hereto to the direct tax management authority at least five working days before the tax agent first performs the tax procedure services listed in the contract or within five working days from the date of temporarily suspending or terminating the service as stipulated in the contract with the tax agent.

Article 26. Suspension of Business in Providing Tax Procedure Services

1. A tax agent shall be suspended from business in providing tax procedure services if it falls under any of the following circumstances:

a) Failing to meet the conditions prescribed in Clause 2, Article 102 of the Law on Tax Administration for three consecutive months.

b) Not providing or providing incomplete or inaccurate information or documents to the tax authority as prescribed.

c) Disclosing information causing material, spiritual damage or damaging the reputation of the taxpayer using the tax agency service (except where the taxpayer consents or the law provides otherwise).

d) Using or managing tax agent staff not in accordance with this Circular.

đ) Failing to report or submit reports as prescribed in Clause 8, Article 24 of this Circular for fifteen days or more beyond the reporting deadline or notification deadline set by the tax authority.

2. The Tax Department (where the tax agent has its headquarters) shall issue a decision to suspend the business in providing tax procedure services of the tax agent according to Form 2.11 attached hereto, and simultaneously inform the direct tax management authority of the tax agent.

3. The suspension period for the tax agent's business in providing tax procedure services shall be from the effective date of the suspension decision of the Tax Department until the tax agent rectifies the violation, but not exceeding ninety days from the effective date of the suspension decision. During the suspension period, the tax agent shall not provide services to taxpayers.

In case the violation is rectified, the tax agent shall notify the Tax Department in writing. The Tax Department shall verify the information, and if the tax agent meets the conditions for conducting tax procedure services, the Tax Department shall issue a written notice to the tax agent regarding the termination of the suspension decision within five working days.

Article 27. Revocation of Certificate Confirming Eligibility for Conducting Tax Procedure Services Business

1. A tax agent shall have its certificate confirming eligibility for conducting tax procedure services business revoked if it falls under any of the following circumstances:

a) Engaging in acts that assist taxpayers in evading taxes or being penalized for violating laws related to conducting tax procedure services business to the extent of being criminally prosecuted.

b) Falsely declaring or fraudulently submitting false documents to obtain the certificate confirming eligibility for conducting tax procedure services business.

c) Being dissolved, declared bankrupt, or having its business registration certificate, investment registration certificate, or other equivalent documents revoked; or being notified by the tax authority that the taxpayer is not operating at the registered address.

d) Having exceeded ninety days from the effective date of the decision to suspend business in providing tax procedure services as prescribed in Article 26 of this Circular without rectifying the violation.

2. The tax agent shall cease conducting tax procedure services business from the effective date of the decision to revoke the certificate confirming eligibility for conducting tax procedure services business issued by the Tax Department.

3. For cases of revocation due to violations prescribed in point a, point b, point c, Clause 1 of this Article, the tax agent shall not be reissued the certificate confirming eligibility for conducting tax procedure services business. For cases of revocation due to violations prescribed in point d, Clause 1 of this Article, if the violation is rectified, the tax agent may be reissued the certificate confirming eligibility for conducting tax procedure services business, but only after twelve months from the effective date of the revocation decision.

4. The Tax Department (where the tax agent has its headquarters) shall issue a decision to revoke the certificate confirming eligibility for conducting tax procedure services business according to Form 2.12 attached hereto and inform the direct tax management authority of the tax agent to implement management measures.

Article 28. Inspection of Business Operations and Practice of Tax Procedure Services by Tax Agents and Tax Agent Employees

1. The inspection of business operations and practice of tax procedure services by tax agents shall be conducted concurrently with the inspection at the taxpayer's office in accordance with the provisions of the Law on Tax Administration. The scope of the inspection includes: business conditions, practice of tax procedure services by tax agents and tax agent employees, the scope and content of service provision to taxpayers.

2. Cases for sudden inspections:

a) A tax agent engages in incorrect declaration or fraud, falsification of registration documents for obtaining certificates confirming eligibility to conduct tax procedure services.

b) A tax agent assists taxpayers in distorting tax documents, reducing tax obligations, or increasing the amount of tax exemptions, reductions, refunds, or deductions for taxpayers.

3. The procedures and formalities for inspection shall be carried out in accordance with the provisions of the Law on Tax Administration and guiding documents on inspection.

4. Handling violations discovered through inspection.

In cases where violations are detected during inspection that warrant suspension of business operations of tax procedure services or revocation of certificates confirming eligibility to conduct tax procedure services of tax agents, or suspension or termination of practice of tax agent employees, the Tax Department (where the tax agent has its headquarters) shall implement the suspension, revocation, or termination of practice in accordance with the provisions of Clause 3, Clause 4, Article 16, Article 26, and Article 27 of this Circular.

If the unit conducting the inspection of tax agents does not have the authority to suspend, revoke, or terminate, it shall submit a request in writing to the competent Tax Department to carry out such actions in accordance with the regulations.

Article 29. Publicizing Information about Tax Agents

1. Content of publicizing information about tax agents:

a) Publicized information about tax agents eligible to conduct tax procedure services includes: name of the tax agent, tax code, name of the legal representative, address of the headquarters, list of tax agent employees, scope of service provision, and other necessary information.

b) Publicized information about tax agents whose business operations of tax procedure services have been suspended includes: name of the tax agent, tax code, name of the legal representative, address of the headquarters, decision on suspension (number, date, issuing agency), reason for suspension, duration of suspension.

c) Publicized information about tax agents whose certificates confirming eligibility to conduct tax procedure services have been revoked includes: name of the tax agent, tax code, name of the legal representative, address of the headquarters, decision on revocation (number, date, issuing agency), effective date of the revocation decision.

2. Within three working days from the date of issuance of the certificate confirming eligibility to conduct tax procedure services by the tax agent or from the date of issuance of the decision on suspension or revocation in accordance with Articles 22, 26, and 27 of this Circular, the Tax Department shall publicize on the electronic portal of the General Department of Taxation the information about the tax agent corresponding to the groups of information as stipulated in Clause 1 of this Article.

Chapter VI

IMPLEMENTATION

Article 30. Effective Date

1. This Circular takes effect from March 12, 2021.

2. This Circular replaces 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. Transitional Provisions

1. Certificates of examination results and re-examination results issued before the effective date of this Circular remain valid for retention according to the period specified in Circular No. 117/2012/TT-BTC dated July 19, 2012, of the Ministry of Finance.

2. Professional certificates for tax procedure services issued under previous Circulars of the Ministry of Finance continue to be valid as professional certificates for tax procedure services stipulated in this Circular.

3. Tax agent employees practicing before the effective date of this Circular may continue their practice until December 31, 2021, without having to prove hours of knowledge update. In cases where they continue to register for practice from 2022 onwards, tax agent employees must update their knowledge in accordance with the provisions of Article 20 of this Circular.

4. Certificates confirming eligibility to conduct tax procedure services issued to tax agents under previous Circulars of the Ministry of Finance remain valid if the tax agent meets the practice conditions stipulated in this Circular. In cases where the tax agent fails to meet the practice conditions for a continuous period of three months from the date this Circular takes effect, the tax agent will be suspended from operation in accordance with point a, Clause 1, Article 26 of this Circular.

5. During the period when the electronic portal of the General Department of Taxation has not yet met the requirements for receiving electronic documents and reports as prescribed in this Circular, individuals and organizations shall submit documents and reports to the tax authorities either directly or via postal service.

Article 32. Responsibility for Implementation

1. The Ministry of Finance shall inspect and supervise the organization and marking of examinations and re-examinations for issuing professional certificates for tax procedure services.

2. The General Department of Taxation shall issue and organize the implementation of relevant regulations related to examinations, issuance of professional certificates, updating of knowledge, and management of the practice activities of tax agents and tax agent employees as stipulated in this Circular; it shall be responsible for directing tax authorities at all levels to manage the activities of tax agents and tax agent employees.

3. The Tax Department shall manage, inspect, and evaluate the practice activities of tax agents and tax agent employees within its jurisdiction; it shall publicize information on the quality assessment of the practice of tax agents and tax agent employees according to the criteria for assessing and ranking tax agents and tax agent employees issued by the General Department of Taxation.

During the implementation process, if there are difficulties or obstacles, organizations and individuals are advised to promptly report them to the Ministry of Finance for research and resolution.

ANNEX

(Adopted along with Circular No. 10/2021/TT-BTC dated January 26, 2021, of the Minister of Finance)

I. FORMS FOR EXAMINATION, ISSUANCE, REVOCATION OF PROFESSIONAL CERTIFICATES FOR TAX PROCEDURE SERVICES

II. FORMS FOR PROFESSIONAL PRACTICE MANAGEMENT OF TAX PROCEDURE SERVICES

Form 1.1 - Application for Professional Practice Certificate Examination Registration for Tax Procedure Services

(Issued together with Circular No. 10/2021/TT-BTC dated January 26, 2021 of the Minister of Finance

SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
---------------

APPLICATION FOR EXAMINATION REGISTRATION

ISSUANCE OF PROFESSIONAL PRACTICE CERTIFICATE FOR TAX PROCEDURE SERVICES

(According to Announcement No. …… dated … of the Examination Board)

Respectfully submitted to: Examination Board for Issuance of Professional Practice Certificate for Tax Procedure Services

1. Full name: (in uppercase letters)…Male/Female:…

2. Date of birth: …

3. Identity card/Citizen identification card/Passport number: …;

issued on ……/…../…; at …

4. Personal income tax code: …

5. Contact information: Telephone:…; Email:…;

Address: …

...................................................................................................................................

(please provide detailed address including house number, block/village/hamlet, ward/district, province/city)

6. Academic qualifications: Graduated from: … (Doctorate, Master's, Bachelor's)

Major/Specialization …

7. Month, year of graduation: …

8. Years of work experience in the field: (taxes/finance/accounting/auditing)

from…to…at…; Professional work: …

from…to…at…; Professional work: …

...................................................................................................................................

9. Previous examination results (if any):

Accounting exam score: …(Exam month…year…)

Tax Law exam score:…(Exam month…year…)

10. Subjects registered for examination:

□ Tax Law

□ Accounting

11. Examination location: …

12. Method of receiving the professional practice certificate for tax procedure services:

□ Receive directly at the General Department of Taxation □ Receive through public postal service

I hereby declare that the above information is correct, I have full capacity for civil acts, and I ensure that I meet the conditions for registration according to Circular No. … If incorrect, I will bear full responsibility.

Form 1.2. Certificate of Work Duration

(Adopted along with Circular No. 10/2021/TT-BTC dated January 26, 2021, of the Minister of Finance)

SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
---------------

WORK DURATION CERTIFICATE

Respectfully submitted to: (Name of the agency/unit where the applicant worked)

(Tax code, address of agency/unit)

My name is:...

Date of Birth: ...

Identity card/Citizen identification card/Passport number: …;

Issued on ……/…../………, at …

Personal income tax code: …

We hereby confirm the work period at the agency/unit as follows:

Note: Each agency/unit only has the authority to confirm the information of individuals during their working period at that agency/unit.

Form 1.3 - Application for Issuance of Professional Practice Certificate for Tax Procedure Services

(Adopted along with Circular No. 10/2021/TT-BTC dated January 26, 2021, of the Minister of Finance)

SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
---------------

APPLICATION FOR ISSUANCE OF
PROFESSIONAL PRACTICE CERTIFICATE FOR TAX PROCEDURE SERVICES

Respectfully submitted to: General Department of Taxation

Full Name (in uppercase letters):…; Male/Female:…

Date of Birth: ...

Identity card/Citizen identification card/Passport number: …;

issued on ……/……/………; at …

Personal income tax code: …

Contact information: Telephone:…; Email:…;

Address: …

(please provide detailed address including house number, block/village/hamlet, ward/district, province/city)

Academic qualifications: Graduated from: … (undergraduate/postgraduate)

Major/Specialization …; Month ……… year …

Request the General Department of Taxation to issue a professional practice certificate for tax procedure services for me according to the following case: (choose one out of two cases)

1. Case of passing one subject and being exempted from another subject:

Subject taken: …; Exam month…year…; Score: …

Exempted subject:…; Reason for exemption: …

2. Case of being exempted from two subjects: (choose one out of two cases below)

□ Hold Certified Public Accountant/Auditor Certificate number: …date…….month…..year………;

Issuing agency …

□ Person who has worked in the tax sector: Rank/Professional position:…; Years held rank:…; Retired/left job from month…year…

Method of receiving the certificate:

□ Receive directly at the General Department of Taxation □ Receive through public postal service

I hereby declare that I have full capacity for civil acts and I ensure that I meet the conditions for issuance of the professional practice certificate for tax procedure services according to Circular No. … If incorrect, I will bear full responsibility./.

Form 1.4 - Professional Practice Certificate for Tax Procedure Services

(Adopted along with Circular No. 10/2021/TT-BTC dated January 26, 2021, of the Minister of Finance)

Form 1.5 - Decision to Revoke Professional Practice Certificate for Tax Procedure Services

(Issued together with Circular No. 10/2021/TT-BTC dated January 26, 2021 of the Minister of Finance)

Pursuant to …;

Revocation of Professional Practice Certificate for Tax Procedure Services

DIRECTOR GENERAL OF THE STATE TAXATION DEPARTMENT

Pursuant to the Law on Tax Administration No. 38/2019/QH14 dated June 13, 2019;

Pursuant to Circular No. …/2021/TT-BTC dated ……./……/…… of the Ministry of Finance guiding the management of professional practice of tax procedure services;

To appoint and issue judicial expert certificates to the persons named in the attached list.

DECISION:

Article 1. Revocation of Professional Practice Certificate for Tax Procedure Services number …issued on……month…….year…of Mr. (Mrs.) …

Reason for revocation: pursuant to point ……. clause 1 Article 13 of Circular No. …/2021/TT-BTC dated …of the Ministry of Finance.

Article 2. This decision takes effect from the date of signature. The Professional Practice Certificate for Tax Procedure Services number …revoked will not be valid for use from the date this decision takes effect.

Article 3. The individual named in Article 1, head of department/unit related at the General Department of Taxation shall be responsible for implementing this decision./.

Form 2.1 - Notification of Tax Agent Staff Meeting Conditions for Professional Practice

(Adopted along with Circular No. 10/2021/TT-BTC dated January 26, 2021, of the Minister of Finance)

NOTICE

Tax Agent Staff Meeting Conditions for Professional Practice

Pursuant to Circular No. …/2021/TT-BTC dated …/…/…of the Ministry of Finance guiding the management of professional practice of tax procedure services;

Pursuant to information about tax agent staff practicing provided by ...(name of tax agent)... provided on ……/……./…

The Tax Bureau...announces the list of tax agent employees meeting the conditions to practice tax procedure services at:...(name of the tax agent), tax code..., from the date..., as follows:

Model 2.2 - Notice to Suspend Practice of Tax Procedure Service Business for Tax Agent Employees

(Adopted along with Circular No. 10/2021/TT-BTC dated January 26, 2021, of the Minister of Finance)

NOTICE

Suspension of practice of tax procedure service business for tax agent employee

On the basis of Circular No....2021/TT-BTC dated.../.../......issued by the Ministry of Finance guiding management of practice of tax procedure service business;

Based on updated knowledge and information provided by the tax agent.

The Tax Bureau...announces:

1. Suspension of practice of tax procedure service business at... (name of the tax agent)..., tax code..., for Mr./Ms...., Professional Certificate No..., issued on the...day of the...month of......

The suspension period shall run from the date this notice is issued until December 31,......

Reason for suspension: Failure to participate in sufficient hours of knowledge update as prescribed. In...(the preceding year)... Mr./Ms. has only participated in...hours of knowledge update.

2. If Mr./Ms. does not meet the required number of hours for knowledge update in...(the following year),..., Mr./Ms. will have their practice of tax procedure service business terminated.

Model 2.3 - Decision to Terminate Practice of Tax Procedure Service Business for Tax Agent Employee

(Adopted along with Circular No. 10/2021/TT-BTC dated January 26, 2021, of the Minister of Finance)

Pursuant to …;

Termination of practice of tax procedure service business for tax agent employee

DIRECTOR OF THE TAX BUREAU OF PROVINCE/CITY

Pursuant to the Law on Tax Administration No. 38/2019/QH14 dated June 13, 2019;

On the basis of Circular No....../2021/TT-BTC dated.../.../......issued by the Ministry of Finance guiding management of practice of tax procedure service business;

To appoint and issue judicial expert certificates to the persons named in the attached list.

DECISION:

Article 1. Termination of practice of tax procedure service business at...(name of the tax agent)..., tax code..., address...

for Mr./Ms...., Professional Certificate No..., issued on the...day of the...month of...

Reason for termination:...

Article 2. This Decision shall take effect from the date of signing.

Article 3. Mr./Ms. named in Article 1, legal representative of...... (name of the tax agent)... responsible officials of relevant units under the Tax Bureau are responsible for implementing this Decision./.

Model 2.4 - Confirmation of Attendance at Knowledge Update Session

(Adopted along with Circular No. 10/2021/TT-BTC dated January 26, 2021, of the Minister of Finance)

CERTIFICATE

ATTENDED KNOWLEDGE UPDATE SESSION

1. Mr./Ms. (Full name of the person confirmed): .................................................................

2. Date of birth: …

3. Professional Certificate for Tax Procedure Service No..., issued on the...day of the...month of...

4. Attended training session/knowledge update session on...

...; from the.../.../...to the.../.../......,

at...; With a total of...hours of actual class time.

Model 2.5 - Report on Results of Knowledge Update Training Class

(Adopted along with Circular No. 10/2021/TT-BTC dated January 26, 2021, of the Minister of Finance)

REPORT

Results of organizing knowledge update training class

Respectfully submitted to: General Department of Taxation

………(name, tax code of the training unit)...has organized a training/knowledge update session on tax for tax agent employees and individuals applying for practice of tax procedure service business, specifically as follows:

1. Duration: From the.../.../...to the.../.../...

2. Organized at...

3. Training topic:...

...................................................................................................................................

4. List of certificates confirming attendance at knowledge update sessions:

Model 2.6 - Application for Issuance of Certificate Confirming Eligibility to Engage in Tax Procedure Service Business

(Adopted along with Circular No. 10/2021/TT-BTC dated January 26, 2021, of the Minister of Finance)

APPLICATION FOR ISSUANCE OF CERTIFICATE
ELIGIBILITY TO ENGAGE IN TAX PROCEDURE SERVICE BUSINESS

First Issue/Reissue No...

Respectfully submitted to: The Tax Bureau...

On the basis of Circular No.../2021/TT-BTC dated.../.../......issued by the Ministry of Finance guiding management of practice of tax procedure service business;

(Name of the tax agent)..., tax code..., address:..., phone number:...

Request the Tax Bureau:

1. Issue a certificate confirming eligibility to engage in tax procedure service business for...(name of the tax agent)... in accordance with regulations with the scope of service provision: (mark an "x" in one of the two options)

□ Eligible to provide all tax-related services.

□ Eligible to provide all tax-related services and accounting services for micro enterprises

2. Information about tax agent employees working at the tax agent as follows:

(Note: In case the tax agent employee is the legal representative of the tax agent and does not have an employment contract with the tax agent, then do not fill in the information in columns (10) to (15)).

Reason for reissuance (fill in when requesting reissuance):…………………………………………………..

Attached documents:

1...

2...

Model 2.7 - Certificate Confirming Eligibility to Engage in Tax Procedure Service Business

(Adopted along with Circular No. 10/2021/TT-BTC dated January 26, 2021, of the Minister of Finance)

CERTIFICATE

ELIGIBILITY TO ENGAGE IN TAX PROCEDURE SERVICE BUSINESS

First Issue/Reissue:......

Tax Agent (name of enterprise): ......................................................................................

Tax code: ...

Address: …(record according to the registered address with the tax authority) ....................................................

Eligible to provide all tax-related services/Eligible to provide all tax-related services and accounting services for micro enterprises (record one of the two options), from the...day of the...month of......

(Name of the tax agent)... is responsible for complying with the provisions of the Law on Tax Administration, Circular No.../2021/TT-BTC dated.../.../......issued by the Ministry of Finance guiding management of practice of tax procedure service business./.

Model 2.8 - Notice of Change in Information of Tax Agent Employee

(Adopted along with Circular No. 10/2021/TT-BTC dated January 26, 2021, of the Minister of Finance)

NOTICE

Change in Information of Tax Agent Employee

(Name of the Tax Agent)..., tax code..., address...announces the list of changes in tax agent employees as follows:

I. Increase, decrease in tax agent employees

II. Change in information of tax agent employee

After the change, the number of employees with professional certificates for tax procedure service working at the tax agent is:...people (for cases where there is an increase or decrease in tax agent employees).

The tax agent commits that the above information is correct and accepts responsibility under the law for the contents of this notice.

Form 2.9 - Report on the Operation of Tax Agent

(Adopted along with Circular No. 10/2021/TT-BTC dated January 26, 2021, of the Minister of Finance)

REPORT ON THE OPERATION OF TAX AGENT

Year…(From January 1 to December 31)

Respectfully submitted to: The Tax Bureau...

I. Operation Situation:

1. Staff Situation:

2. Service Provision Situation:

3. Advantages, difficulties, and recommendations or other information that the tax agent needs to provide to the tax authority (if any):

- Advantages: …

- Difficulties: …

- Recommendations: …

- Other information: …

II. Situation of Knowledge Update for Tax Agent Staff

Summary of knowledge update time for staff:

Recommendations, suggestions: …

Form 2.10 - Notification on the Implementation of Service Contract with Tax Agent

(Adopted along with Circular No. 10/2021/TT-BTC dated January 26, 2021, of the Minister of Finance)

NOTICE

Regarding the Implementation of Service Contract with Tax Agent

Based on Circular No………/2021/TT-BTC dated ……/……./……. of the Ministry of Finance guiding the management of professional services for tax procedures;

Based on contract No………dated…month…year……. signed with … (name of the tax agent)..., taxpayer code …

(Name of taxpayer)…, taxpayer code…, phone number:…, notifies the tax authority about the implementation/temporary suspension/termination of the service contract/procedure as follows:

We hereby confirm that the above information is correct and undertake full responsibility under the law for the contents stated above./.

Form 2.11 - Decision to Suspend Business of Tax Procedure Service of Tax Agent.

(Adopted along with Circular No. 10/2021/TT-BTC dated January 26, 2021, of the Minister of Finance)

Pursuant to …;

Suspension of Business of Tax Procedure Service of Tax Agent

DIRECTOR OF PROVINCE OR CITY TAX BRANCH...

Pursuant to the Law on Tax Administration No. 38/2019/QH14 dated June 13, 2019;

Based on Circular No……2021/TT-BTC dated …../…../…of the Ministry of Finance guiding the management of professional services for tax procedures;

To appoint and issue judicial expert certificates to the persons named in the attached list.

DECISION:

Article 1. Suspend business of tax procedure service for (name of the tax agent)..., taxpayer code…, address …

Reason for suspension: …

Article 2. This Decision shall take effect from the date of signing.

Article 3. The representative of the tax agent at Clause 1, the head of the relevant unit under the Tax Branch shall be responsible for implementing this Decision./.

Form 2.12 - Decision to Revoke the Certificate of Eligibility for Tax Procedure Service Business

(Adopted along with Circular No. 10/2021/TT-BTC dated January 26, 2021, of the Minister of Finance)

Pursuant to …;

Revocation of Certificate of Eligibility for Tax Procedure Service Business

DIRECTOR OF PROVINCE OR CITY TAX BRANCH ...

Pursuant to the Law on Tax Administration No. 38/2019/QH14 dated June 13, 2019;

Based on Circular No……/2021/TT-BTC dated …../…./….. of the Ministry of Finance guiding the management of professional services for tax procedures;

To appoint and issue judicial expert certificates to the persons named in the attached list.

DECISION:

Article 1. Revoke Certificate of Eligibility for Tax Procedure Service Business, No…, issued on…month……year…for ………(name of the tax agent)…, taxpayer code…, address …

Reason for revocation: …

Article 2. This decision takes effect from the date of issuance. The Certificate of Eligibility for Tax Procedure Service Business mentioned above will cease to be valid from the date this decision takes effect.

Article 3. The representative of the tax agent at Clause 1, the head of the relevant unit under the Tax Branch shall be responsible for implementing this Decision./.