CIRCULAR

Guidelines on Engaging in Tax Procedure Services

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Pursuant to the Enterprise Law dated November 29, 2005 and related guiding documents;

Pursuant to Article 20 of the Tax Administration Law dated November 29, 2006 and related guiding documents;

Pursuant to the Decree No. 118/2008/NĐ-CP dated November 27, 2008 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Considering the proposal of the Director General of the General Department of Taxation;

The Minister of Finance issues this Circular providing guidelines on engaging in tax procedure services.

PART I

GENERAL PROVISIONS

Article 1. Scope and Applicability

1. This Circular applies to:

a) Enterprises engaged in tax procedure service business (hereinafter referred to collectively as tax agents).

b) Individuals taking the examination for a certificate to engage in tax procedure services.

c) Staff of tax agents engaged in tax procedure services (hereinafter referred to collectively as staff of tax agents).

d) Organizations and individuals using the services of tax agents.

e) Tax officials, tax authorities at all levels.

2. This Circular does not apply to the following cases:

a) Taxpayers who handle their own tax procedures.

b) Customs agents handling tax procedures for exported and imported goods in accordance with the provisions of laws regarding the conditions for registration and operation of customs agents.

Article 2. Interpretation of Terms

Some terms in this Circular are understood as follows:

1. "Tax procedure service" refers to the activities of tax agents performing tax registration, tax declaration, tax payment, tax settlement, application for tax exemption, tax reduction, tax refund, and other administrative tax procedures on behalf of taxpayers in accordance with the Tax Administration Law and the signed service contracts.

2. "Staff of tax agents" refers to individuals holding a certificate to engage in tax procedure services issued by the General Department of Taxation, working for tax agents and engaging in tax procedure services.

3. "Tax agent" refers to enterprises meeting the conditions to engage in tax procedure service business as stipulated in the Tax Administration Law and other relevant laws.

4. "Candidate" refers to Vietnamese citizens or foreign citizens permitted to reside in Vietnam for one (01) year or more, possessing the conditions for taking the examination as prescribed in Article 11 of this Circular.

Chapter II

TAX AGENT STAFF

Article 3. Staff of Tax Agents

1. Staff of tax agents must meet the following conditions:

a) Being a Vietnamese citizen or a foreign citizen permitted to reside in Vietnam.

b) Holding a certificate to engage in tax procedure services issued by the General Department of Taxation.

c) Being a founding member or having a labor contract to work in an enterprise engaged in tax procedure service business.

2. At any given time, an individual holding a certificate to engage in tax procedure services may only engage in such services for one (01) tax agent.

3. Tax agents bear legal responsibility for verifying and confirming the conditions set forth in Clause 1 of this Article for staff of tax agents.

Article 4. Subjects Not Eligible to Be Staff of Tax Agents

1. Individuals restricted or lacking civil capacity.

2. Individuals currently being pursued for criminal responsibility or serving a prison sentence.

3. Individuals who have violated tax, customs, or auditing laws and regulations and been administratively punished within one (01) year from the date of the penalty decision.

4. Civil servants as defined by laws on civil servants.

5. Civil servants who have ceased to hold office but are still within the period during which they are prohibited from engaging in business as stipulated in Decree No. 102/2007/ND-CP dated June 14, 2007 of the Government concerning the prohibition period for engaging in business in the field of responsibility management for civil servants, public officials, and employees after ceasing to hold office.

6. Cases where certificates to engage in tax procedure services have been revoked.

Article 5. Rights and responsibilities of tax agency employees

1. Directly perform tax procedures 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. Maintain confidentiality of information for organizations and individuals using the services of the tax agency.

4. Attend training courses on tax policies and tax procedures organized by the tax authority or training sessions to update knowledge registered with and recognized by professional associations, training institutions.

Chapter III

TAX AGENCY

Article 6. Conditions for becoming a tax agency

The tax agency must meet all of the following conditions:

1. Business registration in accordance with the provisions of the law.

2. Have a business activity in providing tax procedure services recorded in the business registration certificate.

3. Have at least two (02) employees holding certificates for practicing tax procedure services..    

Article 7. Documents and procedures for registering to meet the conditions for operating tax procedure service businesses for tax agencies

1. Before commencing operations, the tax agency must prepare one (01) set of application documents for obtaining a Certificate of Meeting Conditions for Operating Tax Procedure Services. sent to the Tax Department where the tax agency's main office is located, the documents include: - A notification document meeting the conditions for operating tax procedure service businesses (according to Form No. 01 issued together with this Circular).

- A copy of the business registration certificate indicating the business activity in providing tax procedure services and the tax registration certificate confirmed by the tax agency.

- Copies of the certificates for practicing tax procedure services of the tax agency's employees confirmed by the tax agency.

- A sample of the signature of the authorized person of the tax agency for signing on tax registration, tax declaration, tax payment, tax settlement, tax appeal, tax exemption, tax reduction, tax refund applications, and other related documents as stipulated in the Law on Tax Administration and relevant laws.

2. Receiving application documents for registering to meet the conditions for operating tax procedure service businesses of tax agencies

- In cases where the application documents are submitted directly to the tax authority, the tax officer receives and stamps the receipt, records the time of receipt, and notes the number of documents in the file. If the documents are sent through postal service, the tax officer stamps the date of receipt and records it in the tax authority's document register.

If the documents are submitted via electronic transactions, the tax authority receives, checks, and accepts the documents through the electronic data processing system. If the documents are sent through postal service, the tax officer stamps the date of receipt and records it in the tax authority's document register. - In cases requiring additional documents, the tax authority must notify the tax agency immediately on the day of direct submission; within three (03) working days from the date of receiving the documents through postal service or electronic transactions.

If the documents are submitted via electronic transactions, the tax authority receives, checks, and accepts the documents through the electronic data processing system. If the documents are sent through postal service, the tax officer stamps the date of receipt and records it in the tax authority's document register. 3. Within ten (10) working days from the date of receiving complete and valid documents as stipulated in Clause 1 of this Article, the Tax Department must confirm that the tax agency meets the conditions for operating tax procedure service businesses (according to Form No. 02 issued together with this Circular).

If the documents are submitted via electronic transactions, the tax authority receives, checks, and accepts the documents through the electronic data processing system. If the documents are sent through postal service, the tax officer stamps the date of receipt and records it in the tax authority's document register. The Tax Department sends the certificate of meeting conditions for operating tax procedure service businesses to the General Department of Taxation through the internal tax department electronic transaction network within one (01) working day from the date the Tax Department signs the certificate of meeting conditions for operating tax procedure service businesses for the tax agency. The General Department of Taxation publishes a list of tax agencies meeting the conditions for operating tax procedure service businesses on its website within one (01) working day from the date of receiving the certificate of meeting conditions for operating tax procedure service businesses from the Tax Department.

- In case additional documents are required, the tax authority must notify the tax agent on the same day of receiving the file if the file is received directly; within three (03) working days from the date of receiving the file via postal service or through electronic transactions.

3. Within ten (10) working days from the date of receiving all valid files as stipulated in Clause 1 of this Article, the Tax Department must confirm that the tax agent meets the conditions for operating tax procedure services (in accordance with Form No. 02 issued together with this Circular).

The Tax Department shall send the certificate confirming the business conditions for tax procedure services to the General Tax Department through the internal electronic transaction network of the tax sector within one (01) working day from the date the Tax Department signs the certificate confirming the business conditions for tax procedure services for the tax agent. The General Tax Department shall publish the list of tax agents meeting the business conditions for tax procedure services on its official website within one (01) working day from the date it receives the certificate confirming the business conditions for tax procedure services sent by the Tax Department.

Article 8. Rights and responsibilities of tax agents

1. Rights of tax agents

When performing the service contract for tax procedures, the tax agent has the following rights:

a) To carry out tax procedures according to the contract signed with the taxpayer.

b) To request organizations and individuals subject to tax to provide complete and accurate documents, files, materials, and information necessary for the performance of tax procedures under the contract concluded between both parties.

c) To exercise the rights of taxpayers as stipulated by the Law on Tax Administration and according to the contract signed with the taxpayer.

d) The tax agent shall be supported by tax authorities at all levels as follows:

- Providing, guiding the installation and use of software for electronic tax procedures.

- Being invited to attend training courses organized by tax authorities on contents and regulations related to tax policies and tax procedures.

2. Responsibilities of tax agents

a) Signing contracts with organizations and individuals subject to tax

- A tax agent who has been issued a certificate confirming eligibility to operate tax procedure services and whose name appears in the list of tax agents eligible to operate tax procedure services published publicly on the website of the General Department of Taxation may only enter into service contracts for tax procedures.

- The tax agent must establish a written contract with the organization or individual subject to tax regarding the scope of work of the authorized tax procedures, the duration of authorization, the responsibilities of each party, and other agreed-upon contents recorded in the contract that do not contravene the provisions of the law.

b) Declaring, signing, stamping on tax declaration forms, tax files, tax payment documents, final settlement tax files, refund tax files, exemption tax files, reduction tax files in accordance with the Law on Tax Administration and other relevant legal provisions.

c) Providing accurate and timely documents and certificates requested by the tax management authority to prove the accuracy of tax declarations, payments, settlements, requests for tax exemptions, reductions, and refunds of the taxpayer.

d) Not colluding with tax management officials or taxpayers to evade taxes or commit tax fraud. In cases where the tax agent colludes with the taxpayer or commits acts of tax evasion, under-declaration of taxes, or violates tax procedures, the taxpayer still bears legal responsibility for such violations. The tax agent must jointly bear responsibility and compensate the organization or individual subject to tax according to the contract signed with the organization or individual subject to tax.

đ) Maintaining confidentiality of information for organizations and individuals using the services of the tax agent. If an organization or individual using the services of the tax agent has sufficient evidence that the tax agent fails to fulfill this responsibility, causing damage to the organization or individual subject to tax, they should report to the Tax Bureau to suspend the activities of the tax agent, and the tax agent must compensate the organization or individual subject to tax according to the contract signed with the organization or individual subject to tax.

e) The tax agent shall report to the tax authority in the following situations:

- Reporting business operation conditions of tax procedure services and other necessary information for management when requested in writing by the tax authority.

- Within ten (10) working days from the date of change in the list of tax agent staff, the tax agent must notify the directly managing Tax Bureau, including:

+ The list of newly recruited tax agent staff according to Form No. 03 issued together with this Circular.

+ The list of tax agent staff violating Clause 2, Article 17 of this Circular, transferred, resigned, retired, deceased, or no longer meeting the practice conditions stipulated by the law according to Form No. 04 issued together with this Circular.

The Tax Bureau sends the tax agent's notification about changes in the list of tax agent staff through the internal tax department electronic transaction network to the General Department of Taxation within one (01) working day from the date of receipt of the tax agent's notification. The General Department of Taxation is responsible for publishing the list of changed tax agent staff on its website within one (01) working day from the date of receipt of the tax agent staff change list notification sent by the Tax Bureau.

Chapter IV

MANAGEMENT OF THE PRACTICE ACTIVITIES OF TAX AGENTS

Article 9. Responsibilities of Tax Authorities at All Levels

1. General Department of Taxation

a) Drafting and submitting to competent state agencies for issuance of normative legal documents on tax procedure services.

b) Directing tax authorities at all levels to implement management and supervision of the activities of tax agents and tax agent employees.

c) Issuing, disseminating, directing, and organizing the implementation of regulations on annual training and professional knowledge enhancement, examination rules for issuing practice certificates for tax procedure services.

d) Building programs, textbooks, and materials for two (02) subjects specified in Clause 1, Article 13 of this Circular to be publicly posted on the General Department of Taxation's website and managing the organization of review sessions for candidates.

đ) Organizing examinations and issuing practice certificates for tax procedure services.

e) Revoking practice certificates for tax procedure services from tax agent employees who violate laws and informing tax authorities at all levels.

g) Uniformly managing and publicly posting lists of tax agents and tax agent employees on the General Department of Taxation's website, including:

- Lists of tax agents meeting conditions for operating tax procedure services, tax agent practitioners.

- Lists of tax agents suspended from operations, dissolved, bankrupted, terminated; tax agent employees suspended or having their practice certificates revoked.

- Public information includes: Name of tax agent, main office address, taxpayer identification number, year of establishment, phone number, legal representative, list of tax agent employees, certificate numbers for practicing tax procedure services, and other relevant information about tax agents and tax agent employees.

h) Summarizing and evaluating the annual activities of tax agent employees and tax agents; developing support measures for the development of tax agents.

2. Provincial and City Tax Departments

a) Managing, monitoring, and supervising the activities of tax agents and tax agent employees; guiding and supporting tax agents on tax policies and procedures, training on policy and procedural contents; guiding the installation and use of software for electronic tax procedures; rewarding and penalizing tax agents and tax agent employees for violations.

b) Organizing or coordinating with professional associations or training institutions registered and recognized by the General Department of Taxation to organize courses on tax policy, tax procedures, accounting for candidates seeking practice certificates for tax procedure services.

c) Receiving and managing applications for tax agents to meet conditions for operating tax procedure services. kinh doanh dịch vụ làm thủ tục về thuế of tax agents; issuing certificates confirming that tax agents meet conditions for operating tax procedure services.

d) Suspending tax procedure services for tax agents who violate laws and informing tax authorities at all levels.

đ) Suspending the practice of tax agent employees who violate laws and informing tax authorities at all levels.

e) Publicly listing tax agents and tax agent employees at the tax authority's headquarters; promptly sending relevant information about tax agents and tax agent employees as stipulated in Point g, Clause 1, Article 9 for the General Department of Taxation to publicly post on its website.

g) Facilitating tax agents when they are authorized by taxpayers to conduct transactions with tax authorities.

h) Inspecting, auditing, supervising, and handling violations in compliance with laws and regulations set forth in this Circular for tax agents and tax agent employees practicing within their jurisdiction according to their authority. In cases where violations require revocation of practice certificates for tax procedure services as stipulated in Point b, Clause 2, Article 17 of this Circular, the Provincial/City Tax Department shall report to the General Department of Taxation for handling according to regulations.

Article 10. Rights and responsibilities of organizations and individuals using tax agency services

1. Enter into a contract with the tax agent regarding the scope of authorization and the responsibilities of each party. Perform the rights and responsibilities as agreed upon in the signed contract with the tax agent.

2. Provide complete and accurate documents, files, materials, and information necessary for tax procedures as stipulated in the signed contract with the tax agent.

3. At least five (05) working days before the tax agent first performs the tax procedure tasks specified in the contract, the taxpayer must notify the tax authority in writing about the use of tax procedure service and attach a copy of the tax procedure service contract confirmed by the taxpayer.

Chapter V

ORGANIZATION OF EXAMINATION AND ISSUE OF PROFESSIONAL CERTIFICATES FOR TAX PROCEDURE SERVICES TAX PROCEDURES

Article 11. Eligibility for examination

Individuals taking the examination to obtain a professional certificate for tax procedure services must meet the following conditions:

1. Not falling under the categories prescribed in Clause 1, 2, 3, 4, and 6 of Article 4 concerning individuals not permitted to be tax agents as stipulated in this Circular.

2. Possessing a college degree or higher in economics, finance, accounting, auditing, or law (specializing in economic law) and having at least two (02) years of work experience in these fields up to the date of submitting the application for the examination.

3. Submitting a complete set of examination application documents as prescribed in Article 12 of this Circular.

Article 12. Examination Application Documents

1. For the initial application to obtain a professional certificate for tax procedure services, the examinee shall submit one (01) set of application documents, including:

a) An examination application form according to Form No. 05 issued together with this Circular.

b) A resume with confirmation from the competent labor management authority or the People's Committee of the commune, ward, or town where the applicant resides.

c) A certified copy of the graduation diploma from a college or higher in one of the specified majors.

d) A certified copy of the identity card or passport (for foreign nationals).

đ) One (01) color photograph measuring 3x4 inches and two (02) color photographs measuring 4x6 inches taken within six (06) months prior to the submission of the examination application; two (02) envelopes with stamps and clearly marked with the applicant’s name, address for notification of examination schedule and results.

e) A certificate confirming the number of years of specialized work experience from the organization where the applicant has worked, or a copy of the social insurance book of the applicant (certified copy).

g) Any other documents required for exemption from certain examination subjects (if applicable).

2. For re-application for failed examination subjects or application for unattempted subjects, the examinee shall submit one (01) set of application documents, including:

a) An examination application form according to Form No. 05 issued together with this Circular.

b) A copy of the examination score certificate issued by the Examination Board (according to Form No. 07 or Form No. 08 issued together with this Circular).

c) One (01) color photograph measuring 3x4 inches and two (02) color photographs measuring 4x6 inches taken within six (06) months prior to the submission of the examination application; two (02) envelopes with stamps and clearly marked with the applicant’s name, address for notification of examination schedule and results.

3. Examination application documents can be submitted directly to the General Department of Taxation or sent through postal service.

4. Upon receipt of the application documents for obtaining a professional certificate for tax procedure services, if the General Department of Taxation finds that the documents are incomplete or incorrect, it must immediately notify the applicant in case of direct submission; within seven (07) working days from the date of receipt in case of submission through postal service.

Article 13. Organization of Examinations and Issuance of Professional Certificates for Tax Procedure Services

1. The content of examinations for issuing professional certificates for tax procedure services includes:

a)   First subject: Tax Law

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

b) Second subject: Accounting (knowledge tested equivalent to college level)

The content of the Accounting subject includes: The Accounting Law and guiding documents; Vietnamese accounting standards.

Candidates may participate in review classes organized by tax authorities, professional associations, or training institutions that have registered and been recognized by the General Department of Taxation according to a unified program prescribed by the General Department of Taxation.

2. Examination format: Written examination, multiple-choice examination, or oral examination; the duration of each subject depends on the examination format from thirty minutes to one hundred eighty minutes. from one hundred eighty (180) minutes.

3. Examination organization

a) Examination organizing body: The General Department of Taxation organizes the Examination Board to conduct centralized examinations for issuing professional certificates for tax procedure services nationwide.

b) Examination time: The Examination Board conducts one (01) examination annually in the third quarter or fourth quarter of each year. At least three (03) months before the examination date, the Examination Board officially announces on the General Department of Taxation's electronic information website and through mass media about the conditions, criteria, examination time, location, and other relevant information related to the examination period.

At least fifteen (15) days before the examination date, the Examination Board must notify candidates of the examination contents including: Registration number, subjects to be taken, examination time, location, examination fee, and other related information.

One (01) day before the examination date, the Examination Board convenes candidates to disseminate examination regulations, collect examination fees, distribute examination forms, and adjust any errors in candidate information.

c) Examination location: The General Department of Taxation decides on examination locations ensuring convenience for candidates who have registered to take the examination.

d) Examination fee: Candidates applying for professional certificates for tax procedure services must pay the examination fee as stipulated by current laws.

4. Handling violations by candidates

a) Warning or recording violation reports against candidates who copy answers from other candidates or allow other candidates to copy their answers.

- Violation first time: Warning in the examination room.

- Violation second time: Recording warning report and deducting twenty percent (20%) of the score of that subject.

- Violation third time: Recording suspension report of that subject and not recognizing the result of that subject.

b) Suspension of examination and cancellation of examination results if candidates commit any of the following violations:

- Bringing prohibited materials into the examination room during the examination period from the start of distributing the examination questions until the end of the examination time (whether used or not).

- Using examination-related materials and information transmission devices in any form, both inside and outside the examination room.

- Receiving pre-prepared solutions from others (whether used or not).

- Transferring scratch paper or examination papers to other candidates or receiving scratch paper or examination papers from other candidates.

- Intentionally not submitting examination papers, using others' examination papers or scratch paper to submit as their own examination papers.

c) Cancellation of examination results and prohibition from taking two (02) subsequent examinations for professional certificates for tax procedure services if candidates commit any of the following violations:

- Assaulting invigilators, examiners, or service personnel of examination, marking, and re-examination boards.

- Causing disturbances leading to serious consequences for the examination period in the examination area.

- Falsifying examination application documents or having someone else take the examination on their behalf.

5. Examination results, retention of examination results, and re-examination of examination results

a) A subject is considered satisfactory if it scores five (5) points or higher on a ten-point scale.

b) Candidates with satisfactory examination results include:

- Candidates who achieve satisfactory results in both (02) subjects.

- Candidates who achieve satisfactory results in the Tax Law subject (for candidates exempted from the Accounting subject).

- Candidates who achieve satisfactory results in the Accounting subject (for candidates exempted from the Tax Law subject).

c) Candidates who have not completed all examination subjects or have not achieved satisfactory results in some subjects will receive a certificate of examination scores issued by the Chairman of the Examination Board as a basis for registering to retake unsatisfactory subjects in subsequent examination periods.

d) Announcement of examination results: Within forty-five (45) days from the end of the examination period, the Examination Board must announce examination results on the General Department of Taxation's electronic information website. Within fifteen (15) days from the announcement of examination results, the Examination Board issues a certificate of examination scores (Form No. 07) to candidates.

The certificate of examination scores is sent to candidates via postal service in guaranteed mail; candidates who directly collect the certificate at the tax authority must present their national identity card, sign the list of certificate issuance.

đ) Retention of examination results: Satisfactory subjects are retained for three (03) consecutive years from the date of issuance of the certificate of examination scores and the certificate of re-examination results (if any) announced by the Examination Board.

e) Re-examination of examination results:

TThe deadline for accepting applications for re-examination is thirty (30) days from the date of announcement of examination results. The date of receipt of re-examination applications is the date when the staff directly receives the application or the postmark date of the place where the candidate sends the re-examination application. After the specified period, re-examination applications will not be processed.

The Examination Board organizes re-examination of examination papers. The Chairman of the Examination Board approves the re-examination results and informs candidates of the re-examination results (Form No. 08) within thirty (30) days from the deadline for accepting re-examination applications; re-examination results are stored and preserved in the examination file.; the review results shall be stored and preserved according to the examination file.

Article 14. Exemption from Examination

1. Exemption from Accounting Subject Examination

a) Applicants who have obtained an accounting practice certificate or an auditor certificate issued by the competent authority in accordance with the regulations of the Ministry of Finance

b) Individuals who have served as lecturers for accounting courses at universities and colleges for a continuous period of five (5) years or more, and who apply to take the examination for an accounting practice certificate within three (3) years from the date of their decision to leave teaching positions (excluding cases where they were dismissed due to disciplinary actions), provided that they register for the examination for an accounting practice certificate within three (3) years from the date of their transfer, retirement, or resignation.

c) Individuals who have worked in the field of accounting at organizations such as state management agencies, enterprises, public institutions, political organizations, socio-political organizations, social organizations, and occupational social organizations, holding a college degree or higher in accounting or auditing, and having a continuous work period of five (5) years or more in the field of accounting, excluding civil servants and public officials as defined by law.

2. Exemption from Tax Law Subject Examination

a) Tax officials holding ranks from tax clerk, tax inspector, and college-level tax examiner and above, with a continuous work period of five (5) years or more in the tax sector, who apply to take the examination for a tax service practice certificate within three (3) years from the date of their decision to leave the tax sector (excluding cases where they were dismissed due to disciplinary actions).

b) Individuals who have graduated with a bachelor's degree in economic law and hold a lawyer practice certificate issued by the competent authority in accordance with the regulations of the Ministry of Justice.

c) Individuals who have served as lecturers for tax courses at universities and colleges for a continuous period of five (5) years or more, and who apply to take the examination for a tax service practice certificate within three (3) years from the date of their decision to leave teaching positions (excluding cases where they were dismissed due to disciplinary actions).

3. Exemption from Two (2) Subjects: Tax Law and Accounting

a) Individuals holding a registration certificate for audit practice issued by the competent authority in accordance with the regulations of the Ministry of Finance.

b) Tax officials holding ranks from tax clerk, tax inspector, and tax examiner and above, with a continuous work period of ten (10) years or more in the tax sector, who apply to take the examination for a tax service practice certificate within three (3) years from the date of their decision to leave the tax sector (excluding cases where they were dismissed due to disciplinary actions), provided that they register with the General Department of Taxation to be considered for issuance of a tax service practice certificate.

Article 15. Issuance of Tax Service Practice Certificate

1. Issuance of Tax Service Practice Certificate to applicants who meet the examination requirements.

The Tax Service Practice Certificate shall be uniformly issued and managed by the General Department of Taxation (according to Form No. 09 promulgated together with this Circular). The General Department of Taxation will issue the Tax Service Practice Certificate to candidates who meet the examination requirements within fifteen (15) days from the date of officially announcing the examination results. When collecting the Tax Service Practice Certificate at the tax authority, candidates must present their Identity Card and sign the list of Tax Service Practice Certificate recipients.

2. Issuance of Tax Service Practice Certificate for those exempted from both examinations.

2.1. Application dossier for requesting issuance of a Tax Service Practice Certificate, the applicant must submit one (1) set of application dossier, including:

a) Application form for issuance of a Tax Service Practice Certificate according to Form No. 06a, 06b promulgated together with this Circular.

b) A resume with confirmation from the competent labor management authority or the People's Committee of the commune, ward, or town where the applicant resides.

c) A certified copy of the graduation diploma from a college or higher in one of the specified majors.

d) A certified copy of the identity card or passport (for foreign nationals).

d) Two (2) color photographs measuring 3x4 inches taken within six (6) months prior to submitting the application dossier for issuance of a Tax Service Practice Certificate.

e) Registration certificate for audit practice issued by the competent authority in accordance with the regulations of the Ministry of Finance (certified copy) for individuals exempted under Point a, Clause 3, Article 14 of this Circular; confirmation letter of the number of years of specialized work experience from the organization where the candidate has worked or the social insurance book of the candidate (certified copy) for individuals exempted under Point b, Clause 3, Article 14 of this Circular..

2.2. The application dossier for requesting issuance of a Tax Service Practice Certificate can be submitted directly to the General Department of Taxation or sent through postal services.

2.3. Issuance of Tax Service Practice Certificate.

The General Department of Taxation will issue the Tax Service Practice Certificate (according to Form No. 09 promulgated together with this Circular) to candidates exempted from both examinations within fifteen (15) days from the date when the applicant submits a complete application dossier in accordance with Point 2.1, Clause 2, Article 15 of this Circular. When collecting the Tax Service Practice Certificate at the tax authority, the applicant must present their Identity Card and sign the list of Tax Service Practice Certificate recipients.

Chapter VI

REWARD AND VIOLATION HANDLING

Article 16. Awards

Tax agents and tax agent employees who comply with tax laws and regulations stipulated in this Circular will be rewarded according to the general system of the State.     

Article 17. Handling Violations

1. Handling Violations by Tax Agents

a. Suspension of business operations for tax service activities by tax agents in the following cases:

- Not meeting the conditions to act as a tax agent as stipulated in Article 6 of this Circular.

- Failure to provide information upon request by the tax authority.

- Disclosing information causing material, mental, or reputational damage to organizations or individuals using tax agency services, except where the organizations or individuals using tax agency services agree or where the law provides otherwise.

- Hiring, employing, and managing tax agent practitioners not in accordance with this Circular.

The Tax Administration directly managing shall issue a decision to suspend the operation of tax procedure service business according to Form No. 10 issued together with this Circular. The decision to suspend the operation of the tax procedure service business shall be made in three (03) copies, one (01) copy sent to the tax agent, one (01) copy sent to the General Department of Taxation, and one (01) copy retained at the Tax Administration issuing the decision.

The General Department of Taxation shall publicly announce the list of tax agents whose operations of tax procedure service businesses have been suspended and remove their names from the public list of tax agents qualified to operate tax procedure service businesses on its electronic information website.

b. The period during which the operation of the tax procedure service business is suspended starts from the date when the violations are discovered until the tax agent has fully remedied the consequences. If the tax agent meets the conditions for operating the tax procedure service business and wishes to continue operating, they must resubmit the application for registration of the tax procedure service business to the Tax Administration where the main office of the tax agent is located, in accordance with Clause 1, Article 7 of this Circular.

2. Handling of violations by tax agent employees

a) A tax agent employee shall be suspended from practicing the tax procedure service business for one (01) year in the following cases:

- Lending or using another person's professional certificate or practicing at two (02) tax agents or more simultaneously within the same period.

- Practicing without being listed in the public announcement of tax agent employees practicing the tax procedure service business on the General Department of Taxation's electronic information website.

The Tax Administration directly managing shall issue a decision to suspend the practice of the tax procedure service business according to Form No. 11 issued together with this Circular. The decision to suspend the practice of the tax procedure service business shall be made in four (04) copies, one (01) copy sent to the tax agent, one (01) copy sent to the General Department of Taxation, one (01) copy sent to the individual whose certificate was revoked, and one (01) copy retained at the Tax Administration issuing the decision.

The General Department of Taxation shall publicly announce the list of tax agent employees whose practice of the tax procedure service business has been suspended and remove their names from the public list of tax agent employees practicing the tax procedure service business on its electronic information website.

b) A tax agent employee and a person granted a professional certificate for the tax procedure service business shall have their professional certificates revoked in the following cases:

- Engaging in collusion or assisting taxpayers in evading taxes or committing tax fraud, resulting in a conviction under Article 161 of the Penal Code of the Socialist Republic of Vietnam No. 15/1999/QH10 dated December 21, 1999, for the crime of tax evasion.

- Discovering the use of fake diplomas or certificates in the application for a professional certificate for the tax procedure service business.

The General Department of Taxation shall issue a decision to revoke the professional certificate for the tax procedure service business according to Form No. 12 issued together with this Circular. The decision to revoke the professional certificate for the tax procedure service business shall be made in four (04) copies, one (01) copy sent to the direct managing tax administration, one (01) copy sent to the individual whose certificate was revoked, one (01) copy sent to the tax agent, and one (01) copy retained at the General Department of Taxation.

The General Department of Taxation shall publicly announce the list of tax agent employees whose professional certificates for the tax procedure service business have been revoked and remove their names from the public list of tax agent employees practicing the tax procedure service business on its electronic information website.

Chapter VII

IMPLEMENTATION

Article 18. Effective Date

This Circular takes effect from October 1, 2012, and replaces Circular No. 28/2008/TT-BTC dated April 3, 2008, of the Ministry of Finance.

Article 19. Responsibility for Implementation

1. Tax authorities at all levels shall be responsible for disseminating and guiding the contents of this Circular to taxpayers and tax agents in their jurisdictions.

2Organizations and individualswho are subject to the provisions of this Circular shall implement all guidelines set forth in this Circular fully.

During implementation, if there are difficulties or obstacles, organizations and individuals are advised to report to the Ministry of Finance for timely guidance and resolution. ./.