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

CIRCULAR

Guiding the management of tax procedure service practice^[1]

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

Pursuant to the Government’s Decree No. 45/2020/ND-CP of April 8, 2020, on performance of electronic administrative procedures;

Pursuant to the Government’s Decree No. 87/2017/ND-CP of July 26, 2017, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

At the proposal of the General Director of Taxation;

The Minister of Finance promulgates the Circular guiding the management of tax procedure service practice.

Chapter I

GENERAL PROVISIONS

Article 1. Scope of regulation

This Circular provides the organization of exams, and conditions for exemption from sitting exams; procedures for grant and revocation of tax procedure service practice certificates; knowledge updating for tax agents’ staff members; and management of the provision of tax procedure services under Articles 104 and 105 and accounting services for microenterprises under Article 150 of the Law on Tax Administration.

Article 2. Subjects of application

1. Enterprises providing tax procedure services (below referred to as tax agents).

2. Examinees and registrants for grant of tax procedure service practice certificates.

3. Taxpayers using tax agents’ services.

4. Tax agents’ staff members.

5. Tax officers, and tax offices of all levels.

6. Socio-professional organizations acting as tax agents.

7. Other organizations and individuals involved in exams for obtaining, and grant and management of tax procedure service practice certificates, and knowledge updating for tax agents’ staff members.

Article 3. Interpretation of terms

In this Circular, the terms below are construed as follows:

1. Tax agent means an enterprise or an enterprise’s branch which fully satisfies the law-specified conditions and is granted a certificate of eligibility for provision of tax procedure services.

2. Tax procedure services means the services specified in Clause 1, Article 104 of the Law on Tax Administration provided by a tax agents under service contracts signed with taxpayers. The services specified at Points a and b, Clause 1, Article 104 of the Law on Tax Administration are referred to as tax services, and the services specified at Point c, Clause 1, Article 104 of the Law on Tax Administration are referred to as accounting services for microenterprises.

3. Tax agent’s staff member means a person who possesses a tax procedure service practice certificate granted by the General Department of Taxation, works for a tax agent and is recognized by a provincial-level Tax Department to be eligible for tax procedure service practice.

Chapter II

ORGANIZATION OF EXAMS, GRANT AND REVOCATION OF TAX PROCEDURE SERVICE PRACTICE CERTIFICATES

Section 1

ORGANIZATION OF EXAMS

Article 4. Exam-sitting conditions

To sit an exam to obtain a tax procedure service practice certificate, a person must be a Vietnamese or a foreigner licensed to reside in Vietnam for 12 months or more who fully satisfies the following conditions:

1. Having full civil act capacity;

2. Possessing a university or higher degree in economics, tax, finance, accounting, audit or law, or possessing a university or higher degree in another specialty with a total of units of syllabuses or credits or class periods of the subject of economics, finance, accounting, audit, tax or financial analysis accounting for at least 7% of the total syllabuses or credits or class periods of the whole course;

3. Having actually worked in the field of tax, finance, accounting or audit for a period 36 months or more. The actual working period may be a sum of periods from the time of graduation recorded in the university (or postgraduate) diploma to the time of exam booking;

4. Having submitted a complete exam booking dossier and fully paid exam costs under regulations.

Article 5. Exam booking dossier

1. A registrant for sitting an exam to obtain a tax procedure service practice certificate shall send an exam booking dossier to the Exam Panel via the portal of the General Department of Taxation. The dossier must comprise:

a/ An exam booking application, made according to Form 1.1 provided in the Appendix to this Circular;

b/ A scanned copy of the university or postgraduate diploma specified in Clause 2, Article 4 of this Circular; if the diploma shows that the examinee’s specialty is other than economics, tax, finance, accounting, audit or law, the examinee shall enclose the diploma with a mark sheet showing the number of units of syllabuses or credits or class periods of all subjects learnt;

c/ A scanned copy of the certificate of the examinee’s working period, made according to Form 1.2 provided in the Appendix to this Circular, or of his/her social insurance book showing his/her working period as required in Clause 3, Article 4 of this Circular;

d/ A scanned copy of the examinee’s people’s identity card or citizen identity card (for Vietnamese) in case the national database on population has not yet been put into operation, or of his/her passport (for foreigners) which remains valid by the time of exam booking;

dd/ A file of a 3cm x 4cm color photo with white background taken within 6 months up to the time of dossier submission.

2. In case of booking for sitting exams on subjects not yet taken or for re-sitting exams for failed subjects, examinees shall send an exam booking dossier to the Exam Panel via the portal of the General Department of Taxation, which must comprise the documents specified at Points a and d (in case of any change compared to the previous exam), and at Point dd, Clause 1 of this Article.

Article 6. Exam fees

1. Examinees shall pay exam fees as notified by the Exam Panel in cash or electronically under the guidance of the Exam Panel. An examinee who has paid exam fees but does not sit the exam will not be refunded the paid fees.

2. The Exam Panel shall estimate costs for exam organization on the principle of covering costs with collected fees. Estimates of costs for exam organization shall be approved by the General Department of Taxation.

3. The General Director of Taxation shall issue regulations on management and use of funds for exam organization.

Article 7. Contents and forms of exams

1. An exam for obtaining a tax procedure service practice certificate covers:

a/ Tax law subject.

The tax law subject covers the laws on tax administration, value-added tax, enterprise income tax, excise tax, personal income tax, royalty, and other taxes; and charges and fees belonging to the state budget, and guiding documents.

b/ Accounting subject.

The accounting subject covers the Accounting Law, accounting standards, corporate accounting regime, and other legal documents on accounting.

2. Forms of exam: Exams shall be conducted on paper or computer in the form of written exam or multiple-choice test; the exam duration for each subject will depend on the form of exam, ranging from 60 minutes to 180 minutes.

3. The language used in exams is Vietnamese.

Article 8. Organization of exams

1. The General Department of Taxation shall organize at least one exam every year, and issue regulations on exams for grant of tax procedure service practice certificates for uniform application to all exams.

2. The Exam Panel shall be formed by the General Department of Taxation and responsible for organizing exams in accordance with this Circular and the exam regulations issued by the General Department of Taxation.

3. The Exam Panel has the following tasks:

a/ To officially notify on the portal of the General Department of Taxation and at least 1 mass medium the conditions for and time and venue of exam and other relevant information at least 45 days before the date of exam;

b/ To post up the list of examinees (with their full names, dates of birth and identification numbers, exam subjects, and venue of exam) and other relevant information on the portal of the General Department of Taxation at least 15 days before the date of exam;

c/ To organize exams, mark exam papers, review exam results, and report exam results and exam result review results to the General Department of Taxation for approval;

d/ To post up exam results and exam result review results on the portal of the General Department of Taxation and send exam results and exam result review results to examinee-registered emails within 30 days from the date an exam is completed or from the deadline for receiving exam result review requests;

dd/ To take responsibility for the security and safety of examinees and related organizations and individuals during an exam.

Article 9. Forms of handling examinees’ violations

1. Forms of handling examinees’ violations:

a/ Giving caution;

b/ Subtracting marks of exam subjects;

c/ Suspending examinees from doing exam subjects;

d/ Suspending examinees from sitting exams;

dd/ Cancelling results of exam subjects;

e/ Cancelling results of exams;

g/ Requesting a competent agency to examine penal liability for examinees who commit violations serious enough for penal liability examination.

2. The handling of examinees’ violations must comply with the exam regulations issued by the General Department of Taxation.

Article 10. Exam results

1. A satisfactory exam result for a subject is 50 points or more on a 100-point scale or 5 points or more on a 10-point scale.

2. Review of exam results: Within 15 days after exam results are announced, examinees may file a request for review of exam results with the Exam Panel.

3. Exam results and exam result review results shall be announced under Point d, Clause 3, Article 8 of this Circular.

4. Reservation of exam results: Satisfactory exam results may be reserved for 36 months from the month of announcement of exam results or exam result review results.

Article 11. Exemption from sitting exams

1. Exemption from sitting the tax law subject exam shall be granted for examinees who have worked in the tax sector and fully satisfy the following conditions:

a/ Having worked for 60 consecutive months counted to the time of retirement, resignation, or holding of the rank of tax specialist or tax examination officer or the job title of (rank-III) lecturer, and having worked in the field of tax administration or taught tax operations for at least 36 months (aggregately counted during 5 working years to the time of retirement or resignation);

b/ Not having been subject to administrative discipline while on public duty in the form of caution or severer form within 24 months counted to the time of retirement or resignation;

c/ Having registered for the exemption within 36 months from the month of retirement or resignation.

2. Exemption from sitting the accounting subject exam shall be granted for an examinee who satisfies either of the following conditions:

a/ Possessing a university or postgraduate degree in accounting or audit and having worked as an accountant or auditor for at least 60 consecutive months counted to the time of registration for the exemption. The period during which the examinee has worked as an accountant or auditor shall be counted from the time he/she graduates from the university or postgraduate course on accounting or audit to the time of registration for the exemption.

b/ Having passed the advanced accounting-finance or management accounting subject exam for grant of accountant certificates or auditor certificates organized by the Ministry of Finance and the exam results remain to be reserved.

3. Exemption from sitting the tax law subject exam and accounting subject exam shall be granted for an examinee who falls into either of the following cases:

a/ Possessing an auditor certificate or accountant certificate granted by a competent state agency under regulations.

b/ Having worked in the tax sector for at least 10 consecutive years, counted to the time of retirement or resignation, and satisfying the following conditions:

b1/ Having held the rank of tax specialist or tax examination officer or the job title of (rank-III) lecturer for at least 10 years or having held the rank of principal specialist or principal examination officer or the job title of principal lecturer (rank-II lecturer) or higher and having worked in the field of tax administration or lectured tax operations for at least 60 months (aggregately counted during 10 working years to the time of retirement or resignation);

b2/ Not having been subject to administrative discipline while on public duty in the form of caution or severer form within 24 months counted to the time of retirement or resignation.

b3/ Having registered for the exemption within 36 months from the month of retirement or resignation.

4. The General Department of Taxation shall make a list of working positions regarding tax administration and tax operations teaching for the persons working in the tax sector who are entitled to exemption from sitting exams as specified at Point a, Clause 1, and Point b, Clause 3, of this Article.

Section 2

GRANT AND REVOCATION OF TAX PROCEDURE SERVICE PRACTICE CERTIFICATES

Article 12. Grant of tax procedure service practice certificates

1. Grant of tax procedure service practice certificates to examinees who have passed two exam subjects

a/ Based on approved exam results, the General Department of Taxation shall grant tax procedure service practice certificates to examinees who have passed two exam subjects.

b/ Examinees are not required to submit dossiers of application for tax procedure service practice certificates if they have passed two exam subjects.

2. Grant of tax procedure service practice certificates to persons who are entitled to exemption from sitting an exam(s)

A dossier of application for a tax procedure service practice certificate shall be hand-delivered or sent by post to the General Department of Taxation and must comprise:

a/ An application for a tax procedure service practice certificate, made according to Form 1.3 provided in the Appendix to this Circular;

b/ A certified copy of the examinee’s people’s identity card or citizen identity card (for Vietnamese) in case the national database on population has not yet been put into operation or of his/her passport (for foreigners) which remains valid to the time of dossier submission;

c/ One 3cm x 4cm color photo with white background taken within 6 months up to the date of dossier submission;

d/ One of the following papers proving the examinee’s eligibility for exemption from sitting an exam(s):

d1/ A certificate of the working period, made according to Form 1.2 provided in the Appendix to this Circular, for the persons entitled to exam exemption specified in Clause 1, and at Point b, Clause 3, Article 11 of this Circular;

d2/ Certified copies of the university or postgraduate diploma and of the social insurance book, for the persons entitled to exam exemption specified at Point a, Clause 2, Article 11 of this Circular;

d3/ A certified copy of the certificate of exam marks, for the persons entitled to exam exemption specified at Point b, Clause 2, Article 11 of this Circular;

d4/ A certified copy of the auditor certificate or accountant certificate, for the persons entitled to exam exemption specified at Point a, Clause 3, Article 11 of this Circular.

3. The General Department of Taxation shall grant tax procedure service practice certificates, made according to Form 1.4 provided in the Appendix to this Circular, within 10 working days from the date of announcing official exam results or receiving a complete dossier as prescribed. In case the dossier is invalid for grant of a certificate, the General Department of Taxation shall issue a written reply, clearly stating the reason.

4. Tax procedure service practice certificates may be received directly at the General Department of Taxation or sent by post to eligible applicants’ addresses registered with the General Department of Taxation. For receiving certificates directly at the General Department of Taxation, eligible applicants shall produce their people’s identity cards or citizen identity cards or passports (for foreigners) and letters of authorization for receipt of certificates (if authorized to receive the certificates for others).

5. Within 3 working days after granting a tax procedure service practice certificate, the General Department of Taxation shall post up information about the certificate holder on its portal. Such information covers full name, date of birth, information on people’s identity card/citizen identity card/passport (for foreigners); and information on the certificate.

Article 13. Revocation of tax procedure service practice certificates

1. A tax procedure service practice certificate may be revoked in the following cases:

a/ The certificate holder made untruthful declaration of his/her working period in the registration dossier for sitting the exam to obtain a tax procedure service practice certificate or dossier of application for a tax procedure service practice certificate;

b/ The certificate holder tampered with or committed frauds in diplomas or certificates of exam marks in the registration dossier for sitting the exam to obtain a tax procedure service practice certificate or dossier of application for a tax procedure service practice certificate;

c/ The certificate holder sat the exam to obtain a tax procedure service practice certificate for another person or asked another person to sit the exam;

d/ The certificate holder used a counterfeit auditor certificate or accountant certificate or an invalid certificate in the dossier of application for a tax procedure service practice certificate;

dd/ The certificate holder’s accountant certificate or auditor certificate has been revoked in case he/she is granted the tax procedure service practice certificate under Point a, Clause 3, Article 11 of this Circular;

e/ The certificate holder allowed another person to use his/her tax procedure service practice certificate.

2. The General Department of Taxation shall issue a decision on revocation of a tax procedure service practice certificate, made according to Form 1.5 provided in the Appendix to this Circular.

3. Within 3 working days after issuing a decision on revocation of a tax procedure service practice certificate, the General Department of Taxation shall post up information on such decision on its portal, including full name, date of birth, information on people’s identity card/citizen identity card/passport (for foreigners); and information about the decision.

Chapter III

MANAGEMENT OF PRACTICE BY TAX AGENTS’ STAFF MEMBERS

Article 14. Tax agents’ staff members

A tax agent’s staff member must fully satisfy the following criteria:

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

2. Possessing a tax procedure service practice certificate granted by the General Department of Taxation;

3. Being the at-law representative of the tax agent or working at the tax agent under a labor contract;

4. Having participated in all knowledge updating programs as specified in Chapter IV of this Circular.

Article 15. Practice registration by tax agents’ staff members

1. Principles of practice registration by tax agents’ staff members

a/ The registration for tax procedure service practice shall be made through tax agents of which the practice registrants act as at-law representatives or with which they sign labor contracts.

b/ Tax agents’ staff members may start practicing tax procedure services from the date they are informed by related provincial-level Tax Departments of their eligibility for tax procedure service practice.

c/ At a time, the holder of a tax procedure service practice certificate may practice at only 1 tax agent.

d/ Tax agents’ staff members may not practice tax procedure services during the period they are suspended or terminated from doing so.

2. At-law representatives of tax agents shall be answerable before law for checking information and documents provided by registrants for tax procedure service practice; and certify the criteria on tax agents’ staff members specified in Article 14 of this Circular.

3. Tax agents shall provide information on their staff members to provincial-level Tax Departments (of the localities where the tax agents’ head offices are based) when registering for grant of certificates of eligibility for provision of tax procedure services in accordance with Article 22 of this Circular or when notifying changes in information on their staff members in accordance with Point a, Clause 8, Article 24 of this Circular.

Article 16. Management of practice of tax agents’ staff members

1. Notifying practice eligibility of tax agents’ staff members

The provincial-level Tax Department (of the locality where the tax agent’s head office is based) shall check information on the tax agent’s staff members provided by the tax agent in the registration request for grant of a certificate of eligibility for provision of tax procedure services, made according to Form 2.6, or in the notice of changes in information on tax agents’ staff members, made according to Form 2.8, provided in the Appendix to this Circular. If the law-specified conditions are fully satisfied, within 5 working days after receiving a complete dossier or a tax agent’s notice, the Tax Department shall make a notice of eligibility of a tax agent’s staff member for practice according to Form 2.1 provided in the Appendix to this Circular. If the tax agent’s staff member does not satisfy the law-specified conditions for practice, the Tax Department shall issue a written reply, clearly stating the reason.

2. Updating information on tax agents’ staff members

Within 5 working days after receiving a notice of changes in information on a tax agent’s staff member, the concerned provincial-level Tax Department shall update information provided by the tax agent and synchronize the updated information to the tax administration system.

3. Suspending tax agents’ staff members from practice

a/ A tax agent’s staff member shall be suspended from tax procedure service practice if he/she fails to update knowledge or improperly updates knowledge in accordance with Article 20 of this Circular. The suspension period shall be counted from the date stated in the suspension notice through December 31 of the year of suspension.

b/ No later than January 31 every year, based on a report on operation of a tax agent and knowledge updating contents of knowledge updating course organizers, the provincial-level Tax Department (of the locality where the tax agent’s head office is based) shall review the number of knowledge updating hours in the preceding year of the tax agent’s staff members.

b1/ In case a tax agent’s practicing staff member fails to update knowledge for a sufficient number of hours as prescribed, the Tax Department shall issue a notice of suspension from tax procedure service practice for such staff member according to Form 2.2 provided in the Appendix to this Circular;

b2/ For a tax agent’s staff member currently suspended from practice: If he/she has updated knowledge for a sufficient number of hours as prescribed, the Tax Department shall update information on his/her eligibility for practice and post it up under Point a, Clause 5 of this Article;

b3/ By the end of December 31 of the year of suspension, if a tax agent’s staff member fails to update knowledge for a sufficient number of hours as prescribed, the Tax Department shall issue a decision on practice termination for such staff member under Clause 4 of this Article.

4. Terminating practice of tax agents’ staff members

a/ A tax agent’s staff member shall be subject to practice termination if falling into one of the following cases:

a1/ Failing to remediate his/her violation though the practice suspension period has expired;

a2/ Practicing at 2 or more tax agents at a time;

a3/ Having his/her tax procedure service practice certificate revoked;

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

b/ The provincial-level Tax Department (of the locality where the tax agent’s head office is based) shall issue a decision on practice termination for a tax agent’s staff member according to Form 2.3 provided in the Appendix to this Circular.

c/ If having remediated his/her violations and fully satisfied the criteria specified in Article 14 of this Circular, the tax agent’s staff member who is subject to termination of tax procedure service practice may make practice registration under Clause 3, Article 15 of this Circular. Those who are subject to practice termination under Point a3 or a4, Clause 4 of this Article may make practice registration only after 12 months from the date they have remediated their violations.

5. Publicizing information on tax agents’ staff members

Within 3 working days after issuing a notice or decision specified in Clause 1, 3 or 4 of this Article, the provincial-level Tax Department shall post on the portal of the General Department of Taxation information on tax agents’ staff members, specifically as follows:

a/ Information on tax agents’ staff members who are eligible for practice, including their full names, dates of birth, and people’s identity cards/citizen identity cards/passports (for foreigners); information on tax procedure service practice certificates and accountant certificates (if any); and information on tax agents with which such staff members make practice registration.

b/ Information on tax agents’ staff members who are subject to practice suspension, including their full names, dates of birth, and people’s identity cards/citizen identity cards/passports (for foreigners); information on practice certificates; information on tax agents with which such staff members make practice registration; and information on practice suspension notices.

c/ Information on tax agents’ staff members subject to practice termination, including their full names, dates of birth, and people’s identity cards/citizen identity cards/passports (for foreigners); information on practice certificates; information on tax agents with which such staff members make practice registration; and information on practice termination decisions.

Article 17. Responsibilities of tax agents’ staff members

1. To perform jobs stated in tax procedure service contracts signed between tax agents and taxpayers.

2. To take responsibility before law for the use and management of tax procedure service practice certificates under regulations.

3. To provide tax agents with adequate and accurate personal information and documents relating to registration of tax procedure service practice for tax agents, including tax procedure service practice certificates, documents evidencing the number of knowledge updating hours, work permits (for foreigners), and documents showing that staff members finish working at another tax agent (if any).

In case of any change in their personal information relating to the above documents, tax agents’ staff members shall notify such change to tax agents for notification to provincial-level Tax Departments.

4. At least 30 days before the expected date of practice discontinuation (except the case of practice suspension or termination), to notify such in writing to their current tax agents.

5. To comply with regulations on inspection concerning tax procedure service practice.

6. To keep information confidentiality for users of services of tax agents.

7. To participate in training and knowledge updating courses to ensure the sufficient number of knowledge updating hours as prescribed.

Chapter IV

UPDATING OF KNOWLEDGE ABOUT TAX PROCEDURE SERVICE PRACTICE

Article 18. Subjects required to update knowledge

1. Subjects required to update knowledge include tax agents’ staff members and registrants for tax procedure service practice.

2. Tax agents’ staff members shall participate in annual knowledge updating courses.

3. Knowledge updating is not required for persons who possess tax procedure service practice certificates and make practice registration in the period from the date of grant of their certificates to December 31 of the year following the year of grant of the certificates.

Article 19. Contents to be updated and documents used for knowledge updating

1. Contents to be updated

a/ Regulations on taxes, charges, fees and tax administration.

b/ Regulations on corporate accounting.

Based on contents to be updated and practical conditions, the General Department of Taxation shall develop a framework program on contents to be updated every year. Such framework program shall be issued before January 31 every year.

2. Documents used for knowledge updating

a/ Documents used for knowledge updating must have the contents specified in Clause 1 of this Article.

b/ Documents used for knowledge updating shall be presented in written form or the form of electronic data.

Article 20. Duration and forms of knowledge updating

1. The duration of knowledge updating for tax agents’ staff members and registrants for tax procedure service practice shall be determined as follows:

a/ The duration of knowledge updating must be at least 24 hours (equivalent to 3 days) in a year. The number of knowledge updating hours shall be aggregately counted from January 1 to December 31 every year for use as a basis for practice registration or determination of practice eligibility of tax agents’ staff members for the subsequent year.

b/ The knowledge updating time shall be counted on the principle that 1 learning hour is equivalent to 1 hour of knowledge updating. The knowledge updating time must not exceed 4 hours per class and not exceed 8 hours per day.

c/ Document evidencing knowledge updating hours is a certificate issued by a knowledge updating course organizer stating that a tax agent’s staff member has participated in a knowledge updating course.

2. Forms of knowledge updating

a/ Individuals may book their participation in direct or online knowledge updating courses organized by eligible units specified in Clause 2, Article 21 of this Circular.

b/ If participating in a training course organized by a provincial-level Tax Department for taxpayers, the participant may (if he/she so wishes) send a notice thereof to the course organizer before attending the first training session for the Tax Department to monitor and issue a certificate that he/she has participated in a knowledge updating course.

Article 21. Organization of knowledge updating courses

1. The General Department of Taxation shall issue regulations on organization of courses on updating of knowledge about tax procedure service practice, and guide, examine, evaluate and supervise the organization of knowledge updating courses.

2. Knowledge updating course organizers include:

a/ Provincial-level Tax Departments, and the Vietnamese Tax College;

b/ The Institute of Financial Training;

c/ Training institutions that provide training at university and higher degrees in the contents specified in Clause 1, Article 19 of this Circular;

d/ Socio-professional organizations acting as tax agents.

3. Training institutions and socio-professional organizations acting as tax agents shall register organization of knowledge updating courses under the regulations on knowledge updating and may have such courses certified by the General Department of Taxation if satisfying the following conditions:

a/ Programs and materials used for knowledge updating comply with Article 19 of this Circular;

b/ Lecturers have at least 5 years’ working, research or teaching  experience relating to the contents specified in Clause 1, Article 19 of this Circular.

4. Responsibilities of knowledge updating course organizers

a/ To prepare detailed plans for knowledge updating courses on the basis of the framework program issued by the General Department of Taxation and notify them to the General Department of Taxation in the first quarter every year.

b/ To monitor and roll-call trainees attending knowledge updating courses; to issue certificates of participation in knowledge updating courses according to Form 2.4 provided in the Appendix to this Circular.

c/ To send reports on results of organization of knowledge updating courses, made according to Form 2.5 provided in the Appendix to this Circular, within 5 working days from the date a course is finished to the General Department of Taxation via its portal.

d/ To archive files on organization of knowledge updating courses; to provide adequate, prompt and accurate information and documents on organization of knowledge updating courses at the request of competent state agencies.

dd/ To maintain the conditions for organization of knowledge updating courses specified in Clause 3 of this Article.

5. Provincial-level Tax Departments may organize courses on updating of knowledge about tax procedure service practice together with training courses for taxpayers.

Chapter V

MANAGEMENT OF PRACTICE OF TAX AGENTS

Article 22. Registration for grant or re-grant of certificates of eligibility for provision of tax procedure services to tax agents

1. Conditions for a tax agent to be granted a certificate of eligibility for provision of tax procedure services:

a/ Being a lawfully established enterprise;

b/ Having at least 2 full-time staff members who possess tax procedure service practice certificates;

c/ Having at least one full-time staff member who possesses an accountant certificate, in case of registration for provision of accounting services to microenterprises.

2. A dossier of application for a certificate of eligibility for provision of tax procedure services must comprise:

a/ An application for a certificate of eligibility for provision of tax  procedure services, made according to Form 2.6 provided in the Appendix to this Circular;

b/ Scanned copies of tax procedure service practice certificates of individuals working at the enterprise;

c/ Scanned copies of accountant certificates of individuals working at the enterprise (in case of registration for provision of accounting services to microenterprises);

d/ Scanned copies of labor contracts between the enterprise and individuals possessing tax procedure service practice certificates and of accountant certificates;

3. A tax agent shall send a dossier of application for a certificate of eligibility for provision of tax procedure services to the provincial-level Tax Department (of the locality where the tax agent’s head office is based) via the portal of the General Department of Taxation.

4. Within 5 working days after receiving a complete dossier, the provincial-level Tax Department (of the locality where the tax agent’s head office is based) shall grant a certificate of eligibility for provision of tax procedure services, made according to Form 2.7 provided in the Appendix to this Circular. In case of refusal to grant such certificate, the provincial-level Tax Department shall reply in writing, clearly stating the reason.

The scope of service provision by a tax agent must be stated in a certificate of eligibility for provision of tax procedure services, specifically as follows:

a/ The phrase “Being eligible for provision of tax services” shall be written, in case the tax agent submits all the documents specified at Points a, b and d, Clause 2 of this Article;

b/ The phrase “Being eligible for provision of tax services and provision of accounting services to microenterprises” shall be written, in case the tax agent submits all the documents specified at Points a, b, c and d, Clause 2 of this Article.

5. Re-grant of certificates of eligibility for provision of tax procedure services:

a/ A tax agent may have its certificate of eligibility for provision of tax procedure services re-granted if it sees any of the following changes and does not fall into the case specified in Clause 3, Article 27 of this Circular:

a1/ Its name is changed;

a2/ Its head office is relocated to another province or centrally run city;

a3/ The certificate is lost or damaged;

a4/ There is a change in the conditions for provision of accounting services to microenterprises, which leads to a change in the scope of service provision stated in the certificate.

b/ A dossier of request for re-grant of a certificate of eligibility for provision of tax procedure services must comprise a request for re-grant of a certificate of eligibility for provision of tax procedure services, made according to Form 2.6 provided in the Appendix to this Circular, and documents related to the change.

The tax agent shall send the dossier to the provincial-level Tax Department (of the locality where the tax agent’s head office is based) via the portal of the General Department of Taxation.

c/ The provincial-level Tax Department (of the locality where the tax agent’s head office is based) shall re-grant a certificate of eligibility for provision of tax procedure services under Clause 4 of this Article.

In case the tax agent has its head office relocated to another province or centrally run city, it shall send a dossier of request for re-grant of a certificate of eligibility for provision of tax procedure services to the provincial-level Tax Department of the locality to which its head office is relocated together with a dossier of request for modification of tax registration information. The provincial-level Tax Department of the locality to which the tax agent’s head office is relocated shall check the dossier and coordinate with the provincial-level Tax Department of the locality from which the tax agent’s head office is relocated in carrying out procedures for re-grant of a certificate of eligibility for provision of tax procedure services under Clause 4 of this Article.

Article 23. Services provided by tax agents to taxpayers

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

2. A service provision contract between a tax agent and a taxpayer must state the scope and time of service provision; scope of authorized tax procedure jobs, and authorization duration.

In case the service provision contract has not yet expired while the tax agent is suspended from provision of tax procedure services or has its certificate of eligibility for provision of tax procedure services revoked, the tax agent shall immediately notify such to the taxpayer in order to take measures for suspending or terminating the contract.

Article 24. Responsibilities of tax agents

1. To provide services according to the scope stated in certificates of eligibility for provision of tax procedure services granted by provincial-level Tax Departments.

2. To maintain and ensure conditions for being granted certificates of eligibility for provision of tax procedure services throughout the operation duration.

3. To recruit and manage tax agents’ staff members under regulations.

4. To comply with the tax and corporate accounting laws and other relevant laws when providing services under contracts signed with taxpayers.

5. To refrain from colluding with tax officers or taxpayers for the purpose of committing violations of the tax laws. In case a tax agent helps a taxpayer evade tax, declare insufficient tax amounts or violate tax procedures, the taxpayer shall still take responsibility before law for such violations; the tax agent shall take joint responsibility for such violations and pay compensation to the taxpayer under the contract signed with the taxpayer.

6. To comply with regulations on inspection related to tax procedure service practice; on behalf of taxpayers and at the request of tax offices, to provide and explain information and documents under contracts signed with taxpayers to prove the accuracy of taxpayers’ dossiers for tax declaration, tax payment, tax exemption, tax reduction or tax refund.

7. To keep information confidentiality for taxpayers using tax agents’ services.

8. To send notices and reports to provincial-level Tax Departments via the portal of the General Department of Taxation, specifically as follows:

a/ Within 5 working days after the occurrence of a change in information on a tax agent’s staff member, to send a notice of change in information on tax agents’ staff members, made according to Form 2.8 provided in the Appendix to this Circular;

b/ No later than January 15 every year, to send a report on the operation of tax agents, made according to Form 2.9 provided in the Appendix to this Circular. Information used for reporting shall be collected from January 1 to December 31 of the reporting year.

Article 25. Notice of use of tax agents’ services

At least 5 working days before a tax agent performs for the first time the tax procedure service jobs stated in the contract, or within 5 working days after suspending or terminating service provision under the contract signed with a tax agent, a taxpayer shall send a notice, made according to Form 2.10 provided in the Appendix to this Circular, to its/his/her managing tax office.

Article 26. Suspension of provision of tax procedure services

1. A tax agent shall be suspended from providing tax procedure services if falling into any of the following cases:

a/ It fails to satisfy the conditions specified in Clause 2, Article 102 of the Law on Tax Administration for 3 consecutive months.

b/ It fails to provide information and documents under regulations or provides insufficient or inaccurate information and documents to a tax office.

c/ It discloses information which causes material or spiritual damage to or hurts the prestige of taxpayers using its services (unless such disclosure is agreed by taxpayers or prescribed by law).

d/ It employs and manages its staff members in contravention of this Circular.

dd/ It sends a notice or report specified in Clause 8, Article 24 of this Circular 15 days or more later the deadline or time limit set by a tax office.

2. The provincial-level Tax Department (of the locality where the tax agent’s head office is based) shall issue a decision on suspension of a tax agent’s provision of tax procedure services, made according to Form 2.11 provided in the Appendix to this Circular, and concurrently notify such suspension to the tax agent’s managing tax office.

3. The duration of suspension of a tax agent’s provision of tax procedure services lasts from the effective date of the suspension decision of the provincial-level Tax Department to the date the tax agent remediates its violations, but must not exceed 90 days from the effective date of the suspension decision. In the suspension duration, the tax agent may not provide services to taxpayers.

In case the tax agent has remediated its violations, it shall notify such in writing to the provincial-level Tax Department. The provincial-level Tax Department shall check information and, if seeing that the tax agent is eligible for providing tax procedure services, within 5 working days, send a notice of the invalidation of the suspension decision to the tax agent.

Article 27. Revocation of certificates of eligibility for provision of tax procedure services

1. A tax agent shall have its certificate of eligibility for provision of tax procedure services revoked if falling into any of the following cases:

a/ It helped taxpayers evade tax or is handled for violations of regulations on provision of tax procedure services which are serious enough for penal liability examination.

b/ It made untruthful declarations or forged documents in order to be granted a certificate of eligibility for provision of tax procedure services.

c/ It is dissolved, goes bankrupt or has its business registration certificate, investment registration certificate, or another paper of equivalent validity revoked; or receives a tax office’s notice stating that a taxpayer does not operate at the registered address.

d/ Past 90 days from the effective date of the decision on suspension of  provision of tax procedure services as specified in Article 26 of this Circular, it still fails to remediate its violations.

2. A tax agent shall terminate providing tax procedure services from the effective date of the provincial-level Tax Department’s decision on revocation of its certificate of eligibility for provision of tax procedure services.

3. A tax agent shall have its certificate of eligibility for provision of tax procedure service revoked and not be re-granted such certificate if it falls into the case specified at Point a, b or c, Clause 1 of this Article. If having its certificate of eligibility for provision of tax procedure services revoked in the case specified at Point d, Clause 1 of this Article, and the tax agent has remediated its violation, it may request re-grant of such certificate  after 12 months from the effective date of the revocation decision.

4. The provincial-level Tax Department (of the locality where the tax agent’s head office is based) shall issue a decision on revocation of a certificate of eligibility for provision of tax procedure services, made according to Form 2.12 provided in the Appendix to this Circular, and notify such revocation to the tax agent’s managing tax office in order to implement management measures.

Article 28. Examination of tax procedure service provision or practice of tax agents and tax agents’ staff members

1. The examination of tax procedure service provision or practice of tax agents shall be conducted simultaneously with examination at taxpayers’ head offices in accordance with the Law on Tax Administration. Contents of examination include conditions for tax procedure service provision or practice of tax agents and tax agents’ staff members, and scope and contents of provision of services to taxpayers.

2. Cases of unscheduled examination:

a/ A tax agent made untruthful declarations or committed frauds or forged documents in the dossier of application for a certificate of eligibility for provision of tax procedure services.

b/ A tax agent helped taxpayers falsify tax dossiers, thus reducing taxpayers’ payable tax amounts or increasing taxpayers’ tax amounts eligible for exemption, reduction, refund or deduction.

3. The order and procedures for examination must comply with the Law on Tax Administration and guiding documents on examination.

4. Handling of violations detected through examination

In case violations that are detected through examination are serious enough for suspension of the provision of tax procedure services or revocation of a tax agent’s certificate of eligibility for provision of tax procedure services, or suspension or termination of practice by a tax agent’s staff member, the provincial-level Tax Department (of the locality where the tax agent’s head office is based) shall suspend service provision, revoke the certificate or terminate practice under Clause 3 or 4, Article 16, or Article 26 or 27 of this Circular.

In case the unit examining the tax agent does not have the competence to suspend service provision, revoke the certificate of eligibility for provision of tax procedure services or terminate practice for the tax agent, it shall send a written request to a competent provincial-level Tax Department to do so under regulations.

Article 29. Disclosure of information about tax agents

1. To-be-disclosed information about tax agents:

a/ Information about a tax agent eligible to provide tax procedure services, including its name and tax identification number, name of its at-law representative, address of its head office, list of tax agent’s staff members, scope of service provision, and other necessary information.

b/ Information about a tax agent suspended from providing tax procedure services, including its name  and tax identification number, name of its at-law representative, address of its head office, suspension decision (number, date, issuing agency), reason for the suspension, and suspension duration.

c/ Information of a tax agent with its certificate of eligibility for provision of tax procedure services revoked, including its name and tax identification number, name of its at-law representative, address of its head office, revocation decision (number, date, issuing agency), and effective date of the revocation decision.

2. Within 3 working days after a certificate of eligibility for provision of tax procedure services is granted to a tax agent or after a suspension or revocation decision is issued under Article 22, 26 or 27 of this Circular, the provincial-level Tax Department shall publicize on the portal of the General Department of Taxation information about the tax agent with the relevant contents specified in Clause 1 of this Article.

Chapter VI

ORGANIZATION OF IMPLEMENTATION

Article 30. Effect

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

2. This Circular replaces the Ministry of Finance’s Circular No. 117/2012/TT-BTC of July 19, 2012, and Circular No. 51/2017/TT-BTC of May 19, 2017.

Article 31. Transitional provisions

1. Exam result certificates and exam result review result certificates granted before the effective date of this Circular shall be valid for reservation within the time limit specified in the Ministry of Finance’s Circular No. 117/2012/TT-BTC of July 19, 2012.

2. Tax procedure service practice certificates granted under previous Circulars of the Ministry of Finance shall be as valid as tax procedure service practice certificates specified in this Circular.

3. Tax agents’ staff members who start practice before the effective date of this Circular may continue practice through December 31, 2021, without having to prove the number of their knowledge updating hours. If wishing to further register practice from 2022 onward, they shall update knowledge under Article 20 of this Circular.

4. Tax agents’ certificates of eligibility for provision of tax procedure services granted under the Finance Ministry’s previous Circulars shall remain valid if the tax agents satisfy the practice conditions specified in this Circular. In case a tax agent fails to fully satisfy the practice conditions for 3 consecutive months from the effective date of this Circular, it shall be suspended from service provision under Point a, Clause 1, Article 26 of this Circular.

5. Pending the satisfaction of required conditions by the portal of the General Department of Taxation for receiving electronic dossiers and reports as specified in this Circular, individuals and organizations shall submit their dossiers and reports to tax offices by hand delivery or by post.

Article 32. Implementation responsibility

1. The Ministry of Finance shall examine and supervise the organization of exams, marking of exam papers and review of exam results for grant of tax procedure service practice certificates.

2. The General Department of Taxation shall promulgate, and organize the implementation of, regulations on exams, grant of practice certificates, knowledge updating, and management of practice activities of tax agents and tax agents’ staff members in accordance with this Circular; and direct tax offices at all levels to manage the operation of tax agents and tax agents’ staff members.

3. Provincial-level Tax Department shall manage, examine and assess practice activities of tax agents and tax agents’ staff members in their localities; publicize information on evaluation of the practice quality of tax agents and tax agents’ staff members according to the criteria for evaluation and ranking of tax agents and tax agents’ staff members which are issued by the General Department of Taxation.

Any problems arising in the course of implementation of this Circular should be promptly reported to the Ministry of Finance for study and settlement.-

For the Minister of Finance
Deputy Minister
TRAN XUAN HA

* The Appendix to this Circular is not translated.