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MINISTRY OF
FINANCE
GENERAL DEPARTMENT OF TAXATION
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SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom – Happiness
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No. 183/TCT-TTHT
Re: guidelines for tax agent management
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Hanoi, January
18, 2022
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To: Taxation
Departments of provinces and centrally affiliated cities
The Ministry of Finance has issued Circular No.
10/2021/TT-BTC dated January 26, 2021 on guidelines for the management of tax
procedure service practice (Circular No. 10/2021/TT-BTC). To facilitate the
management of granting and revoking practice certificates and management of tax
agents and tax agent employees, the General Department of Taxation has upgraded
the TMS application (the Tax Procedure Service Practice Management sub-system),
the website of the General Department of Taxation to support management of tax
agents, tax agent employees and publicize information about tax agents and tax
agent employees according to the provisions of Circular No. 10/2021/TT-BTC, the
General Department of Taxation proposes the Taxation Departments to implement
the following:
Study application manuals, update full information
about tax agents, tax agent employees in a timely manner;
Review data on tax agents and actual tax agent
employees under management, compare with data on TMS application and publicize
on the website of the General Department of Taxation, if any errors are
detected, adjustments must be made immediately. Taxation Departments are
responsible for the accuracy of data and information of tax agents and tax
agent employees under their management.
In addition, the General Department of Taxation is
developing a process to manage the practice of tax procedure services. While
such a process has not been promulgated, the General Department Tax has
compiled a guidance for a number of cases of management of tax procedure
service practice (Appendix attached to this official letter), request the
Taxation Departments to study and implement it.
Difficulties that arise during the implementation
of this document should be reported to General Department of Taxation for
guidance and support by the following contact points:
- For problems related to
management of tax agents and tax agent employees, contact the Department of
Communication and Support for Taxpayers - Phone number: 024.39712555-ext 5084,
email: ttsinh@gdt.gov.vn (Tran Thi Sinh); Ext
5080, email: ttna01@gdt.gov.vn (Toan Thi Na).
- For problems with the
application, contact the IT Department through the support request management
system (CA) (https://hotro.gdt.gov.vn).
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PP. GENERAL
DIRECTOR
DEPUTY GENERAL DIRECTOR
Vu Chi Hung
APPENDIX
GUIDANCE FOR A
NUMBER OF CASES OF MANAGEMENT OF TAX PROCEDURE SERVICE PRACTICE
(Issued together with Official Dispatch No. 183/TCT-TTHT dated January 18,
2022)
A. TAX AGENT MANAGEMENT
1. Issuance
of certificates of eligibility for business in tax procedure services
Upon receipt of the enterprise's application for a
Certificate of eligibility for business in tax procedures (Certificate), the
Taxation Department shall check the following information:
- Status of TIN (taxpayer
identification number) of the enterprise: the enterprise remains in on-going
status;
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- In case of registration to
provide accounting services for micro-enterprises, there must be at least one
tax agent employee with an accountant certificate (not an auditor's
certificate) working full-time at the enterprise.
- If the tax agent is a branch
whose address is different from the province or city with its head office, the
Taxation Department that issues the Certificate is the Taxation Department
where the branch is based. Notes: a person who is currently a tax agent
employee of the parent company is not allowed to register as a tax agent
employee of the branch.
2. Re-issuance
of certificates of eligibility for business in tax procedure services
a) Cases of re-issuance of Certificates
- There is a change in the
name of the tax agent;
- There is a change of the
head office address to another province or centrally affiliated city;
- The certificate of
eligibility for business in tax procedure services has been lost or damaged;
- There is a change in the
scope of service stated in the certificate of eligibility for business in tax
procedure services already granted to the tax agent.
When verifying the application for re-issuance of
the Certificate, the Taxation Department needs to check that the tax agent must
be in one of the cases eligible for re-issuance of the Certificate.
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According to Point a, Clause 5, Article 22 of
Circular No. 10/TT-BTC, a tax agent that changes its head office address to
another province or centrally affiliated city must submit an application for
re-issuance of the Certificate to the tax authority of the place of
destination, so as a result the Certificate issued by the Taxation Department
of the place of departure ceases to be valid. However, in order for the tax agent
to have time to register at the destination and to ensure the tax agent's
practice conditions not to affect the taxpayer's use of services during the
relocation period, the Taxation Department of departure will not update the
expiry date of the Certificate, the date of leave of the tax agent employee on
the TMS application; and the Taxation Department must request the tax agent to
send a notice of change (reduction) of number of employees (if any).
- In case the enterprise
continues to wish to provide tax procedure services, the enterprise shall
submit a registration application for issuance of a Certificate to the Taxation
Department of place of destination at the same time as submitting the
application for change of registration information. When receiving the
application, the Taxation Department of place of destination will issue the
Certificate and use the function of re-issuing the Certificate on the TMS
application to update the information and the application will automatically
update the expiry of the old Certificate, and also update information about the
tax agent employees.
- In case the enterprise moves
but it neither submits the registration application nor notifies the tax
authority in writing, after 90 days from the date of notification of relocation,
the TMS application will automatically update that the old Certificate expires.
c) The tax agent changes the scope of service
on the Certificate
A tax agent that has been granted a Certificate of eligibility
to provide tax services, but also meets the conditions to provide accounting
services for micro-enterprises, must submit an application to the Department of
Taxation for re-issuance of the Certificate.
3. Tax
agent applying for cessation of providing tax procedure services at their (own)
discretion
An on-going tax agent (not in the cases of
violations such as failing to maintain their practice conditions or being
suspended from practicing) that does not wish to continue doing business in tax
procedure services must send an official dispatch of notifying the Taxation
Department of the cessation of providing tax procedure services.
Upon receiving the official dispatch from the tax
agent, the Taxation Department checks that if the tax agent is not subject to
the suspension or withdrawal of the Certificate, it will issue a Notice of
expiry of the Certificate of eligibility for tax procedure services. The Notice
shall clearly state that the Certificate (number, date of issue, the issuing
tax authority) issued to the tax agent expires from the date of signing the
notice, reason: the enterprise requests to stop providing the services.. .; the
tax agent employee (Full name, date of birth, practice certificate number) is
no longer an employee of the tax agent from the date of signing the notice,
reason: The tax agent's Certificate...expires.
4. Management
of maintenance of tax agent's practice eligibility
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5. Urging
submission of reports on the operation of tax agents
According to point b, clause 8, Article 24 of
Circular No. 10/2021/TT-BTC, the deadline for tax agents to send reports on tax
agent operations (Form 2.9 issued with Circular 10/2021/ TT-BTC) is January 15
every year. This is a new rule compared to the previous one. Therefore, in
order to avoid delays in submission of reports, the Taxation Department shall
review and urge tax agents to submit reports on time. In case a tax agent
submits a report late or fails to submit a report, the Taxation Department
shall, based on Article 26 of Circular 10/2021/TT-BTC, take actions according
to regulations.
B. MANAGEMENT OF TAX AGENT EMPLOYEES
1. Management
of practice registration of tax agent employees
On receiving an application for issuance of
certificate of eligibility for doing business in tax procedure services or the
notification of an increase in tax agent employees, the TMS application
supports the Taxation Department in checking the following conditions:
- Check validity of the
practice certificate (not revoked)
- The holder of certificate of
tax procedure service is not practicing at any other tax agent.
- The holder of certificate of
tax procedure service must obtain at least 24 hours of knowledge update course
in the preceding year (applicable to cases of practice registration from
January 1, 2022).
If the conditions are satisfied, the Taxation
Department shall issue a notice certifying that the tax agent employee is
eligible for tax procedure practice (Form 2.1 issued together with Circular No.
10/2021/TT-BTC).
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No later than January 31 of each year, based on the
report on tax agent activities, the Taxation Department shall review and
compare the number of hours of knowledge update course in the preceding year of
the tax agent employees. In case there is a discrepancy between the information
on the tax agent's report (Form 2.9) and the data in the TMS application, the
Taxation Department shall request the tax agent to explain and do the
following:
- If the data on the tax agent's
report is incorrect, the Taxation Department shall request the tax agent to
submit another report.
- If the data on the TMS
application of the tax authority is incorrect: the Taxation Department shall
make an adjustment if the knowledge update course is held by the Taxation
Department; request the General Department to support (through the Department
of Communication and Support) if the knowledge update course is held by another
unit.
In case, after comparing, it is found that the tax
agent employee has not updated or has updated inadequate number of hours as
prescribed, the Taxation Department shall:
- Notify the suspension of tax
procedure service practice for practicing tax agent employee who has less than
24 hours of knowledge update of the preceding year.
- Issue a decision on
termination of tax procedure service practice for tax agent employee who has
been suspended from practice but has not updated their knowledge for at least
24 hours during the year of suspension.
- For the case where a tax agent
employee has been suspended from practice but has 24 hours or more of knowledge
update in the suspension year, the application automatically transfers the tax
agent employee from the list of "Suspended tax agent employees” to the
list of “Practicing tax agent employees”.
C. MANAGEMENT OF KNOWLEDGE UPDATE
1. Certain
notes for the Taxation Department upon offering knowledge update courses
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In the first quarter of each year, the Taxation
Department shall develop a detailed plan of knowledge update courses on the
basis of the framework program issued by the General Department of Taxation and
inform that to the General Department of Taxation. In case the Taxation
Department combines knowledge update into general training courses for
taxpayers, it is not required to notify the plan to the General Department of
Taxation.
Where a Taxation Department, because of objective
conditions, cannot offer knowledge update courses (even combining them with
training courses), the Taxation Department shall inform local tax agents about
that so that tax agents can plan to update knowledge at other units to maintain
their eligibility for practicing next year. The General Taxation Department has
published information about training institutions and professional social
organizations related to tax agents that are eligible to offer knowledge update
courses on the website of General Taxation Department.
2. Update
data on knowledge update results of Taxation Departments
- For data in 2021: Before
January 15, 2022, the General Taxation Department supports updating data on
knowledge update results according to reports of units offering knowledge
update courses on TMS application (including the results of the knowledge
update courses offered by the Taxation Department).
- From 2022, when the Taxation
Department offers knowledge update courses, the Taxation Department will update
the results of the knowledge update courses on the TMS application and send the
report on the results of the courses to the General Taxation Department. (Form
2.5 issued together with Circular No. 10/2021/TT-BTC)./.