These following conditions must be met for an enterprise to become a tax agency: i) has legitimate business registration issued by government authority with tax services being recorded; ii) has at least two staff with tax practicing tax certificate.
These above conditions are regulated in Circular 117/2012/TT-BTC on Jul 17th 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.
The below people are not allowed to practice tax services:
People with limited civil rights or have civil rights suspended;
People being subject to criminal prosecutions or serving their imprisonment;
People committing frauds in tax, customs or audit laws being administratively sanctioned within a period of one year since;
Officers and public officers in accordance with regulations of law on officers, public officers.
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 1st 2012 replacing Circular No 28/2008/TT-BTC.
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