To effectively manage the provision of tax-related services, the Ministry of Finance issued Circular No. 28/2008/TT-BTC on April 3, guiding provision of services of carrying out tax procedures, as well as procedures, examinations for, and grant and revocation of practice certificates for providers of tax services.
To effectively manage the provision of tax-related services, the Ministry of Finance issued Circular No. 28/2008/TT-BTC on April 3, guiding provision of services of carrying out tax procedures, as well as procedures, examinations for, and grant and revocation of practice certificates for providers of tax services.
Under this circular, only tax agents who have been registered for practice with the General Department of Taxation (GDT) and named on the list of registered practicing tax agents publicized on the GDT website may enter into written contracts for provision of services of carrying out tax procedures with taxpayers. Such a contract must clearly state the scope of tax affairs the tax agent is authorized to handle, duration of authorization and responsibilities of contractual parties.
Tax agents that carry out tax procedures on taxpayers’ behalf will be administratively sanctioned in case they violate the tax law and suspended from operation and have their names deleted from the publicized list of tax agents in case they no longer satisfy the specified practice conditions, or fail to supply information or send reports on their operation to tax offices when requested.
Tax agents’ staff will have their practice certificates revoked or invalidated in case they collude with or help taxpayers evade tax or commit tax frauds. Those who lend their practice certificates to others for use or practice their profession at two or more tax agents at the same time will be suspended from practicing and have their names deleted from the list of registered practitioners for one year.
To be granted a practice certificate for provision of tax services, a person must possess college or higher degree in economics, finance, accounting, audit or law, and have worked in this domain for two years or more and passed a qualifying examination.
Tax agents will be provided by tax offices guidance on administrative procedures and new tax regulations free of charge, as well as regular training courses in tax professional operations and technical assistance in case of computerized tax declaration.
Tax agents may complain about or denounce illegal acts or difficulties in their service provision intentionally caused by tax offices and officers.
(Source: VNLaws)
