Vietnam: Do trực tiếp bóng đá k+ agent employees need any certifications?

Vietnam: Do trực tiếp bóng đá k+ agent employees need any certifications?

Pursuant to Article 3 ofCircular 10/2021/TT-BTC, the provisions are as follows:

Terminology Explanation

Some terms in this Circular are understood as follows:

1. A trực tiếp bóng đá k+ agency is a business or branch of a business that meets the conditions and is granted a certificate of eligibility to conduct business in trực tiếp bóng đá k+ procedure services.

2. trực tiếp bóng đá k+ procedure services are activities of the trực tiếp bóng đá k+ agency, providing services stipulated in Clause 1, Article 104 of the Law on trực tiếp bóng đá k+ Management according to a service contract signed with the taxpayer. Among these, services defined at Points a, b, Clause 1, Article 104 of the Law on trực tiếp bóng đá k+ Management are called trực tiếp bóng đá k+ services; the service defined at Point c, Clause 1, Article 104 of the Law on trực tiếp bóng đá k+ Management is called accounting services for micro-enterprises.

3. A trực tiếp bóng đá k+ agent employee is a person who has a trực tiếp bóng đá k+ procedure service practicing certificate issued by the General Department of Taxation, works at a trực tiếp bóng đá k+ agency, and is notified by the trực tiếp bóng đá k+ Department of the eligibility to practice trực tiếp bóng đá k+ procedure services.

According to the regulations, a trực tiếp bóng đá k+ agent employee is a person who has a trực tiếp bóng đá k+ procedure service practicing certificate issued by the General Department of Taxation, works at a trực tiếp bóng đá k+ agency, and is notified by the trực tiếp bóng đá k+ Department of the eligibility to practice trực tiếp bóng đá k+ procedure services.

A trực tiếp bóng đá k+ agent employee must meet the standards specified in Article 14 ofCircular 10/2021/TT-BTC, as follows:

- Be a Vietnamese citizen or a foreigner permitted to reside and work in Vietnam, not falling under circumstances stipulated in Clause 4, Article 105 of the2019 trực tiếp bóng đá k+ Management Law;

- Possess a trực tiếp bóng đá k+ procedure service practicing certificate issued by the General Department of Taxation;

- Be a legal representative of the trực tiếp bóng đá k+ agency or have a labor contract to work at the trực tiếp bóng đá k+ agency;

- Fully participate in knowledge update programs.

Thus, it is evident that a trực tiếp bóng đá k+ agent employee needs a trực tiếp bóng đá k+ procedure service practicing certificate.

Vietnam: Do trực tiếp bóng đá k+ agent employees need any certifications? (Image from the Internet)

What are regulations on registration for practices by trực tiếp bóng đá k+ agent employees in Vietnam?

Pursuant to Article 15 ofCircular 10/2021/TT-BTC, it is regulated regarding the practice registration for trực tiếp bóng đá k+ agent employees as follows:

Practice Registration for trực tiếp bóng đá k+ agent employees

1. Principles of practice registration for trực tiếp bóng đá k+ agent employees

a) Practice registration for trực tiếp bóng đá k+ procedure services is performed through the trực tiếp bóng đá k+ agency where the practitioner is either the legal representative of the trực tiếp bóng đá k+ agency or has a labor contract.

b) A trực tiếp bóng đá k+ agent employee can practice from the date the trực tiếp bóng đá k+ Department announces the eligibility to practice trực tiếp bóng đá k+ procedure services.

c) At any one time, a person with a trực tiếp bóng đá k+ procedure service practicing certificate may only practice at one trực tiếp bóng đá k+ agency.

d) trực tiếp bóng đá k+ agent employees may not practice during periods of suspension or termination of their trực tiếp bóng đá k+ procedure service practice.

2. The legal representative of the trực tiếp bóng đá k+ agency is responsible before the law for verifying the information and documents provided by the person registering for trực tiếp bóng đá k+ procedure service practice; confirming the conditions as per Article 14 of this Circular for trực tiếp bóng đá k+ agent employees.

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Accordingly,a trực tiếp bóng đá k+ agent employee is allowed to practice from the date the trực tiếp bóng đá k+ Department announces the eligibility to practice trực tiếp bóng đá k+ procedure services.

The registration for trực tiếp bóng đá k+ procedure service practice is performed through the trực tiếp bóng đá k+ agency where the practitioner is either the legal representative of the trực tiếp bóng đá k+ agency or has a labor contract.

Thus,the registration for trực tiếp bóng đá k+ procedure service practice is performed through the trực tiếp bóng đá k+ agency.

What is the time limit for notifying a trực tiếp bóng đá k+ agent employee about eligibility to practice in Vietnam?

Based on Article 16 ofCircular 10/2021/TT-BTC, which regulates the practice management for trực tiếp bóng đá k+ agent employees as follows:

Practice Management for trực tiếp bóng đá k+ agent employees

1. Notification of the trực tiếp bóng đá k+ agent employee’s eligibility to practice.

The trực tiếp bóng đá k+ Department (where the trực tiếp bóng đá k+ agency is headquartered) reviews the information on the trực tiếp bóng đá k+ agent employee provided by the trực tiếp bóng đá k+ agency in the application dossier for a certificate of eligibility to conduct business in trực tiếp bóng đá k+ procedure services according to Form 2.6 or in the notification of changes in trực tiếp bóng đá k+ agent employee information according to Form 2.8 of the Appendix issued with this Circular. If all conditions are met, within 05 working days from the date of receipt of a complete dossier or notification from the trực tiếp bóng đá k+ agency, the trực tiếp bóng đá k+ Department notifies the trực tiếp bóng đá k+ agent employee’s eligibility to practice, following Form 2.1 in the Appendix issued with this Circular. If the trực tiếp bóng đá k+ agent employee does not meet the practice conditions, the trực tiếp bóng đá k+ Department issues a written response to the trực tiếp bóng đá k+ agency, stating the reasons.

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Thus,within 05 working days from the date of receipt of a complete dossier or notification from the trực tiếp bóng đá k+ agency, the trực tiếp bóng đá k+ Department notifies the trực tiếp bóng đá k+ agent employee’s eligibility to practice.

*Note:In case the trực tiếp bóng đá k+ agent employee does not meet the practice conditions, the trực tiếp bóng đá k+ Department will issue a written response to the trực tiếp bóng đá k+ agency, stating the reasons.