Circular No. 28/2008/TT-BTC guides the registration for practice and management of activities related to tax procedure services, the organization of examinations, issuance, and revocation of the Practice Certificate for Tax Procedure Services.

CIRCULAR

Guidelines for registering to practice and managing the activities of tax procedure service businesses, organizing examinations, issuing, and revoking the Professional Practice Certificate for Tax Procedure Services.

Pursuant to the Enterprise Law dated November 29, 2005;

Pursuant to the Law on Tax Administration dated November 29, 2006;

Pursuant to Decree No. 85/2007/NĐ-CP dated May 25, 2007 of the Government detailing and guiding the implementation of certain provisions of the Law on Tax Administration;

Pursuant to Decree No. 77/2003/NĐ-CP dated July 1, 2003 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

The Ministry of Finance hereby issues guidelines for registering to practice and managing the activities of tax procedure service businesses, organizing examinations, issuing, and revoking the Professional Practice Certificate for Tax Procedure Services,

This technical regulation sets out technical requirements, testing methods, sampling procedures; management requirements; responsibilities of organizations and individuals producing, trading, and importing cigarettes.

1. Scope and Applicability:

1.1. This Circular applies to:

a) Enterprises engaged in tax procedure service business that operate according to the provisions of the Enterprise Law and meet the conditions for practicing as a tax agent as stipulated in Clause 4, Article 20 of the Law on Tax Administration (hereinafter referred to collectively as "tax agents").

b) Individuals taking the examination for the Professional Practice Certificate for Tax Procedure Services.

c) Employees practicing tax procedure services working for tax agents (hereinafter referred to collectively as "tax agent employees").

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

e) Tax officials and tax authorities at all levels.

1.2. 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 laws governing the registration and operation conditions of customs agents.

2. Explanation of Terms:

Some terms in this Circular are understood as follows:

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

2.2. "Tax agent employee" refers to individuals holding the Professional Practice Certificate for Tax Procedure Services issued by the General Department of Taxation and working for tax agents.

2.3. "Candidate" refers to Vietnamese citizens or foreigners permitted to reside in Vietnam for one year or more, meeting the examination conditions stipulated in Clause 1, Section IV of this Circular.

II. REGISTRATION FOR PRACTICING TAX PROCEDURE SERVICES

1. Conditions for Registering Tax Agent Employees:

Tax agent employees must meet the following conditions:

1.1. They must be Vietnamese citizens or foreign citizens permitted to live and work in Vietnam for at least one year from the date of applying to practice (except for cases specified in Clause 2, Section II of this Circular).

1.2. They must have good moral character, honesty, and a strong sense of compliance with national laws.

1.3. They must hold the Professional Practice Certificate for Tax Procedure Services issued by the General Department of Taxation.

1.4. They must be founding members or have employment contracts working in tax procedure service businesses.

1. Cases where registration as a tax agent employee is not allowed:

Individuals falling under any of the following circumstances shall not be registered as tax agent employees:

2.1. Individuals who are restricted or lack civil capacity.

2.2. Individuals currently being pursued for criminal responsibility, serving a prison sentence, or having been convicted of economic crimes or crimes related to financial and accounting duties without having had their criminal records expunged.

2.3. Tax agent employees whose Professional Practice Certificate for Tax Procedure Services has been permanently revoked or are currently undergoing disciplinary action in the form of temporary suspension.

2.4. Officials and civil servants currently holding office in accordance with the law on officials and civil servants; officials, civil servants, and public servants who, after leaving their positions, are within the period during which they are prohibited from engaging in business activities as stipulated in Decree No. 102/2007/NĐ-CP dated June 14, 2007 of the Government regarding the prohibition period for engaging in business activities in the field of responsibility management for officials, civil servants, and public servants after leaving their positions.

3. Registration of Tax Agent Employees:

3.1. Individuals holding the Professional Practice Certificate for Tax Procedure Services may only register as tax agent employees in one tax agent at the same time.

3.2. When registering to practice for the first time in a tax agent, tax agent employees must submit an application for registration as a tax agent employee to the tax agent, including:

- Application for Registration (in accordance with Form No. 01 attached to this Circular);

- Professional Practice Certificate for Tax Procedure Services (certified copy);

- One color photograph measuring 3x4 inches taken within six months prior to submitting the application for registration.

3.3. Annually, before November 30, tax agents are responsible for compiling a list of employees registered to work at the tax agent for the following year and submitting it to the General Department of Taxation along with the application for registration as a tax agent employee.

Tax agent employees who have already registered to practice at a tax agent in the previous year and continue to work for the same tax agent in the following year do not need to submit new applications. The tax agent reports the list of these continuing employees to the General Department of Taxation (in accordance with Form No. 02 attached to this Circular).

3.4. Tax agents are responsible for registering supplementary lists of newly hired tax agent employees or those newly issued the Professional Practice Certificate for Tax Procedure Services with the General Department of Taxation (in accordance with Form No. 07 attached to this Circular) along with the application for registration as a tax agent employee. Tax agent employees can only practice when their names appear on the list of tax agent employees announced on the website of the General Department of Taxation.

3.5. Tax agents are responsible for reporting to the General Department of Taxation the list of tax agent employees who have transferred, resigned, retired, died, or no longer meet the conditions for practicing as stipulated by law (in accordance with Form No. 08 attached to this Circular) within ten days from the date such tax agent employees officially stop working or leave the tax agent.

3.6. Tax agents bear legal responsibility for verifying and confirming the conditions when registering tax agent employees to practice.

4. Documents and Procedures for Registering Tax Agents to Practice:

Tax agents The tax agent must meet all conditions stipulated in Clause 4, Article 20 of the Law on Tax Administration before commencing operations. Prior to initiating activities, the tax agent must submit a registration dossier for professional practice to the General Department of Taxation. The dossier shall include:

- A business registration certificate indicating the service of tax procedure and a tax registration certificate (a certified copy or notarized copy).

- A list of tax agent employees working at the tax agency (in accordance with Model No. 02 issued together with this Circular) accompanied by each employee's professional practice registration application.

- Professional certificates for tax procedure services of tax agent employees listed in the registration (certified copies).

- One color photograph measuring 3x4 cm of the registered employee taken at the time of submitting the professional practice registration application.

III. MANAGEMENT OF TAX AGENT PROFESSIONAL PRACTICE

1. Responsibilities of Tax Authorities at all levels:

1.1. General Department of Taxation:

a) Organize examinations and issue unified professional certificates for tax procedure services nationwide.

b) Organize training courses and refresher courses on tax laws and accounting knowledge for candidates applying for professional certificates for tax procedure services; for tax agent employees annually or when there are amendments, supplements, or new issuances of tax laws.

c) Receive and manage tax agent registration dossiers and tax agent employee dossiers.

d) Confirm the list of registered tax agents.

e) Temporarily suspend the operation of tax procedure services for tax agents who violate the law and inform the relevant Tax Authorities.

f) Temporarily suspend or revoke professional certificates for tax agent employees and remove their names from the registered tax agent employee list..

g) Publicly announce:

- The list of tax agents and tax agent employees who have registered professional practice to the Tax Authorities at all levels and post it on the General Department of Taxation’s website by December each year;

- The supplementary list of newly registered tax agents and tax agent employees or those who have ceased professional practice to the Tax Authorities at all levels and post it on the General Department of Taxation’s website within ten days from receiving complete valid dossiers;

- The list of suspended tax agents and suspended tax agent employees, revoked professional certificates, and suspension periods to the Tax Authorities at all levels and on the General Department of Taxation’s website;

- The content to be publicly announced includes: name of the tax agent, year of establishment, main office address, number of tax agent employees, full name of employees, professional certificate number, and other necessary information related to the tax agent and tax agent employees.

h) Inspect, audit, and handle violations in compliance with laws and regulations set forth in this Circular for tax agents.

i) Compile and evaluate annual reports on the operational status of tax agent employees and tax agents.

j) When receiving examination dossiers, tax agent employee registration dossiers, and tax agent professional practice registration dossiers, if the General Department of Taxation finds that the dossiers are incomplete or non-compliant with regulations, it must notify the examinees and tax agents in writing within seven days from the date of receipt of the dossiers.

1.2. Provincial Tax Departments and District Tax Offices:

a) Publicize the list of tax agents and tax agent employees at the Tax Authority offices.

b) Manage, inspect, and audit the operational status of tax agent employees and tax agents operating in the locality according to the regulations of the General Department of Taxation and handle violations according to the law.

c) Urge tax agents to report annually on the operational status of tax agents in their jurisdiction and compile and evaluate the operational status, making recommendations; the District Tax Office sends to the Provincial Tax Department before April 15 each year, the Provincial Tax Department sends to the General Department of Taxation before April 30 each year.

2. Rights and responsibilities of tax agents:

2.1. Rights of tax agents:

When performing tax procedure service contracts, tax agents have the following rights:

a) To perform tax procedures according to the contract with taxpayers.

b) To request organizations and individuals subject to tax to provide complete and accurate documents, dossiers, materials, and information necessary for tax procedures as stipulated in the signed contract between both parties.

c) To receive free guidance on administrative procedures from Tax Authorities at all levels, dissemination of new tax regulations, regular training and refresher courses on tax practices, and technical support when filing electronic tax declarations.

d) To exercise the rights of taxpayers as prescribed by the Law on Tax Administration and according to the contract with taxpayers.

2.2. Responsibilities of tax agents:

a) Tax agents must establish a written contract with organizations and individuals subject to tax regarding the scope of delegated tax procedures, the delegation period, the responsibilities of both parties, and other contents agreed upon and recorded in the contract without contravening the law. Only tax agents who have registered professional practice with the General Department of Taxation and whose names appear on the publicly announced list of registered tax agents on the General Department of Taxation’s website may enter into tax procedure service contracts.

b) Notify the directly managing Tax Authority of the taxpayer in writing about the tax procedure service contract: the scope of delegated tax procedures, the delegation period.

c) File taxes, pay taxes, settle tax accounts, prepare dossiers requesting tax exemptions, tax reductions, tax refunds, and other tax-related dossiers in accordance with the Law on Tax Administration and other relevant laws.

- When handling tax procedures, the tax agent is responsible for filing tax dossiers, signing them with the legal representative of the tax agent, stamping the tax declaration form, payment vouchers, tax dossiers, settlement dossiers, refund dossiers, exemption dossiers, reduction dossiers, and on the tax dossiers, there must also be the signature of the tax agent employee directly performing the service based on the contract signed between the tax agent and the organization or individual subject to tax. When signing on tax dossiers, tax agent employees must clearly write their full name and professional certificate number issued by the General Department of Taxation.

d) Provide the tax management agency with documents and vouchers to prove the accuracy of tax declaration, payment, settlement, requests for tax exemption amounts, tax reduction amounts, and tax refund amounts of taxpayers.

e) Shall not collude with tax officials or taxpayers to evade taxes or commit tax fraud. In cases where a tax agent colludes with organizations or individuals paying taxes or commits acts of tax evasion, underreporting of taxes, or violates tax procedures, such organizations or individuals shall still be held responsible under the law for these violations. The tax agent shall be jointly liable and must compensate according to the contract signed with the organization or individual paying taxes.

Policy Bureau, General Political Department Tax Agent shall report to the Tax Authority in the following situations:

- By no later than March 31 each year, the tax agent shall submit a written report on the previous year's activities to the General Department of Taxation (using Form No. 03 issued together with this Circular) and the Tax Authority where the tax agent has its main office regarding the operation of the tax agent, existing issues, solutions, and recommendations to the Tax Authority.

- Submit a report on business operations related to tax procedure services and other necessary information for management purposes when requested urgently in writing by the General Department of Taxation.

- Notify the General Department of Taxation in writing within ten days from the date of change when there is a change in the name, main office address, transaction office address, business registration content of the tax agent, or changes in tax agent staff.

g) Annually, the tax agent shall send tax agent staff to attend knowledge update courses organized by the General Department of Taxation.

IV. ORGANIZATION OF EXAMINATION AND ISSUANCE OF PROFESSIONAL CERTIFICATE FOR TAX PROCEDURE SERVICES

1. Examination Conditions:

Individuals applying for the Professional Certificate for Tax Procedure Services must meet the following conditions:

1.1. Have a clear record, good character and morality, honesty, a strong sense of compliance with laws, and not fall under the categories specified in Clause 2, Section II of this Circular.

1.2. Hold a college degree or higher in economics, finance, accounting, auditing, or law, and have at least two years of work experience in this field.

1.3. Submit complete examination application documents as stipulated in Clause 2, Section IV of this Circular.

2. Examination Application Documents:

2.1. Initial examination application documents for obtaining the Professional Certificate for Tax Procedure Services include:

a) An examination application form (for those exempted from both subjects, fill out according to Form No. 09 issued along with this Circular).

b) A detailed resume confirmed by the competent labor management authority or the People's Committee of the commune, ward, town where the applicant resides.

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

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

e) Three color photographs measuring 4x6 cm taken within six months prior to submitting the examination application, two envelopes with stamps and clearly marked with the applicant's full name and address for notification of examination schedule and results.

f) Confirmation of years of service and other documents required for subject exemption (if applicable).

2.2. Examination application documents for retaking failed subjects or registering for unattempted subjects include:

a) An examination application form.

b) A certified copy of the examination score certificate issued by the Examination Board (according to Form No. 04 issued along with this Circular).

c) Photographs and envelopes as specified in Point 2.1.e, Clause 2, Section IV of this Circular.

3. Organization of Examination and Issuance of Professional Certificate for Tax Procedure Services:

3.1. Content of the Examination for the Professional Certificate for Tax Procedure Services includes:

a) First Subject: Tax Law.

The content of the Tax Law subject includes: Value Added Tax; Special Consumption Tax; Natural Resources Tax; Corporate Income Tax; Personal Income Tax; Other types of taxes; Fees and charges; Law on Tax Administration and guiding documents.

b) Second Subject: Accounting (knowledge equivalent to intermediate level).

The content of the Accounting subject includes: Accounting Law and guiding documents; Vietnamese accounting standards; accounting systems for business activities; preparation of financial statements for accounting units.

3.2. Examination Format: Written test, multiple-choice test, or oral examination; time allocated for each subject depends on the format, ranging from 30 minutes to 180 minutes. from one minute to one hundred eighty minutes.

3.3. Examination Organization:

a) Examination Organizing Body: The Ministry of Finance assigns the General Department of Taxation to organize the Examination Board for the Professional Certificate for Tax Procedure Services nationwide.

b) To prepare for the examination, candidates may participate in vocational training classes offered by the Tax Training School, professional associations, or other training institutions registered and recognized by the Ministry of Finance (General Department of Taxation) to conduct unified programs prescribed by the Ministry of Finance (General Department of Taxation).

c) Examination Schedule: The Examination Board organizes one examination session annually in the third or fourth quarter. At least three months before the examination, the Examination Board officially announces on the General Department of Taxation's website and through mass media the conditions, criteria, time, location, and other relevant information about the examination.

d) Examination Venue: The General Department of Taxation decides the venue suitable for the actual situation and the number of applicants, ensuring convenience for the applicants.

e) Announcement of Examination Results: Within forty-five days from the end of the examination period, the Examination Board must announce the results and notify the candidates.

3.4. Examination Results, Retention of Examination Results, and Reconsideration of Examination Results:

a) Passing grade for a subject is a score of five points or above on a ten-point scale.

b) Candidates who pass the examination requirements include:

- Candidates who pass both subjects.

- Candidates who pass one subject (in cases where one subject is exempted).

c) Candidates who have not attempted all subjects or have not passed a subject will receive a Certificate of Examination Scores from the Chairman of the Examination Board as a basis for preparing to take the remaining subjects or retake failed subjects in subsequent sessions.

d) Retention of Examination Results: Passed subjects are retained for three consecutive years starting from the first examination session.

e) Reconsideration of examination results: Within thirty days from the date of announcement of examination results, if the examinee submits a reconsideration request, the Examination Board shall be responsible for reconsidering the examination papers and informing the examinee of the reconsideration results within thirty days from the date of receipt of the reconsideration request. The reconsideration results must be approved by the Chairman of the Examination Board before being notified to the person who submitted the reconsideration request. Reconsideration requests submitted after the prescribed time limit will not be processed.

3.5. Issuance of Practice Certificate:

- The Practice Certificate for tax procedure services shall be uniformly issued and managed by the General Department of Taxation (in accordance with Model No. 06 attached hereto).

- The General Department of Taxation shall issue the Practice Certificate to candidates who meet the examination requirements within fifteen days from the date of officially announcing the examination results to the candidates, and issue the Practice Certificate to candidates exempted from both subjects within fifteen days from the date of submitting complete application documents in accordance with point 2.1, Section IV of this Circular.

- Exemption from examination subjects:

+ Candidates who already hold a Practice Certificate in accounting or a Certified Public Accountant Certificate issued by the Ministry of Finance shall be exempted from the accounting subject.

+ Tax officials holding positions from Tax Officer, Tax Inspector, Tax Auditor upwards and having at least five years of continuous work experience in the tax sector, if they register for the examination to obtain the Practice Certificate for tax procedure services within three years from the date of decision on transfer, retirement, or resignation, shall be exempted from the tax law subject.

+ Tax officials holding positions from Tax Officer, Tax Inspector, Tax Auditor upwards and having at least ten years of continuous work experience in the tax sector, if they register with the General Department of Taxation for issuance of the Practice Certificate for tax procedure services without taking the examination after leaving their position in the tax sector, the registration period shall not exceed three years from the date of decision on transfer, retirement, or resignation.

+ Individuals who have worked in the accounting field at organizations such as state management agencies, enterprises, public institutions, political organizations, socio-political organizations, social organizations, and occupational social organizations with a bachelor's degree or higher in accounting or auditing and having at least five years of continuous work experience in the accounting field, if they register for the examination to obtain the Practice Certificate for tax procedure services within three years from the date of decision on transfer, retirement, or resignation after leaving their position in the state management agency, shall be exempted from the accounting subject.

+ Individuals who have been lecturers of tax or accounting courses at universities and colleges with at least five years of continuous work experience, if they register for the examination to obtain the Practice Certificate for tax procedure services within three years from the date of decision on transfer, retirement, or resignation after leaving their lecturer position, shall be exempted from the subject they taught.

V. COMPLAINTS, REPORTING, SANCTIONS AND REWARDS

1. Complaints and Reporting:

1.1. Tax agents and tax agency employees have the right to complain about tax officials and tax authorities not complying with legal regulations that cause difficulties and obstacles to the tax procedure service activities of tax agents and tax agency employees.

1.2. Tax agency employees have the right to report violations of the law by tax officials and tax authorities that cause difficulties and obstacles to the tax procedure service activities.

2. Handling Violations:

2.1. Handling violations against tax agents.

a) If a tax agent violates tax laws while performing tax procedures on behalf of taxpayers, they shall be administratively sanctioned according to the provisions of Decree No. 98/2007/NĐ-CP dated June 7, 2007 of the Government on handling violations of tax laws and enforcing administrative decisions on taxes..

b) Tax Agent They shall be temporarily suspended from providing tax procedure services and removed from the publicly announced list of registered tax agents on the website of the General Department of Taxation in the following cases:

- Not meeting the conditions for practicing as stipulated in Clause 4, Article 20 of the Law on Tax Administration and the provisions of this Circular. - Failing to provide information as required by the tax authority, failing to submit reports on business operations as prescribed.

Form of temporary suspension from providing tax procedure services:.

c) The General Department of Taxation shall issue a decision to temporarily suspend the provision of tax procedure services and remove them from the list of registered tax agents and announce it publicly on the website of the General Department of Taxation.

2.2. Handling violations against tax agency employees:.

a) The Practice Certificate of tax agency employees shall be permanently revoked and publicly announced as invalid in the following cases:

Engaging in collusion, assisting taxpayers in evading or cheating on taxes, 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 regarding tax evasion.

- - Using fake diplomas or certificates in the examination application documents.

Tax agency employees shall be temporarily suspended from practicing and removed from the list of registered practitioners for one year in the following cases:

b) - Lending or using the Practice Certificate to others or practicing at two or more tax agencies simultaneously.

- Practicing without being listed in the publicly announced list of registered tax agency employees.

c) Forms of revocation and temporary suspension from providing tax procedure services:

The General Department of Taxation shall issue a decision to revoke or temporarily suspend the provision of tax procedure services and remove them from the list of registered tax agency employees and announce it publicly to all levels of tax authorities and on the website of the General Department of Taxation.

2.3. Tax agents whose practice has been temporarily suspended and tax agency employees whose practice has been temporarily suspended and removed from the list upon expiration of the suspension period, if they continue to practice, must re-register in accordance with the regulations.

3. Rewards:

3. Awards:

Tax agents and tax agent employees who comply with the laws on taxes and the provisions of this Circular shall be rewarded according to the general regime of the State.

VI. IMPLEMENTATION

This Circular takes effect fifteen days after its publication in the Official Gazette..

During implementation, if there are any difficulties, organizations and individuals are requested to promptly report them to the Ministry of Finance for further guidance and supplementary instructions./.