Conditions for enterprises to provide tax services

Sep 9^th, 2012

These following conditions must be met to become a tax agency: has legitimate business registration issued by government authority with tax services being recorded; has at least two staff with tax practicing tax certificate.

These above conditions are regulated in Circular 117/2012/TT-BTC on Jul 17^th 2012 issued  by Ministry of Finance.

Pursuant to this circular, tax agents must met these conditions: being a Vietnamese or a foreigner permitted to reside in Vietnam, granted  practicing service certificate of tax procedure by General Department of Tax, being a founding member or having a labour contract with business service organization providing tax services.

A person with limited civil rights or have civil rights suspended, a person who is subject to criminal prosecutions or serving their imprisonment; a person committing fraud in tax, customs or audit laws being administratively sanctioned for a period of one year since the day he or she receives a decision of sanction; officers and public officers in accordance with regulations of law on officers, public officers are not allowed to practice tax services.

At any one time, a person with practicing tax service certificate is only permitted to practice tax services   at one tax agency.

This circular shall be of full force since Oct 1^st 2012  replacing Circular No 28/2008/TT-BTC.

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