Conditions for enterprises to provide tax services

Conditions for enterprises to provide tax services

Sep 9^th, 2012

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 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.

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 1^st 2012  replacing Circular No 28/2008/TT-BTC.

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