What are regulations on management of practices performed by trực tiếp bóng đá hôm nay in Vietnam?

Who is a trực tiếp bóng đá hôm nay in Vietnam?

According to Clause 3 Article 3Circular 10/2021/TT-BTC, a trực tiếp bóng đá hôm nay is a person who has a tax procedure practice certificate issued by the General Department of Taxation of Vietnam, works at a tax agent, and is notified by the Tax Department to be eligible to practice tax procedure services.

How is the management of practices performed by trực tiếp bóng đá hôm nay? (Image from the Internet)

What standards must be met to become a trực tiếp bóng đá hôm nay in Vietnam?

According to Article 14Circular 10/2021/TT-BTC, the standards for trực tiếp bóng đá hôm nay include:

- Being a Vietnamese citizen or a foreigner permitted to reside and work in Vietnam, not being subject to the provisions of Clause 4 Article 105 of theLaw on Tax Administration 2019;

- Possessing a tax procedure practice certificate issued by the General Department of Taxation of Vietnam;

- Being the legal representative of the tax agent or having a labor contract to work at the tax agent;

- Participating fully in the knowledge update program as stipulated in Chapter IV of theCircular 10/2021/TT-BTC.

What are regulations onmanagement of practices performed by trực tiếp bóng đá hôm nay in Vietnam?

According to Article 14Circular 10/2021/TT-BTCthe regulations on management of practices performed by trực tiếp bóng đá hôm nay are as follows:

(1) Notification of trực tiếp bóng đá hôm nay eligible to practice.

The Tax Department (where the tax agent is headquartered) checks the information of the trực tiếp bóng đá hôm nay provided by the tax agent in the application dossier for the certificate of eligibility for tax procedure service business according to Form 2.6 or in the notification of changes in tax agent employee information according to Form 2.8 in the Appendix issued withCircular 10/2021/TT-BTC. If the conditions are met, within 05 working days from the date of receipt of the complete dossier or notification from the tax agent, the Tax Department will notify the trực tiếp bóng đá hôm nay eligible to practice according to Form 2.1 in the Appendix issued withđá bóng trực tiếp tư 10/2021/TT-BTC. If the trực tiếp bóng đá hôm nay does not meet the conditions for practice, the Tax Department will issue a document to respond to the tax agent explaining the reasons.

(2) Updating changes in trực tiếp bóng đá hôm nay' information.

Within 05 working days from the date of receipt of the notification of changes in trực tiếp bóng đá hôm nay' information, the Tax Department updates the information provided by the tax agent and synchronizes the updated information on the tax management system.

(3) Suspension of practice for trực tiếp bóng đá hôm nay.

- A trực tiếp bóng đá hôm nay is suspended from practicing tax procedure services if they have not updated their knowledge or updated it incorrectly as stipulated in Article 20 of theCircular 10/2021/TT-BTC. The suspension period starts from the date stated in the suspension notice to the end of December 31 of the suspension year.

- By January 31 of each year at the latest, based on the report on the tax agent's operation status and the knowledge update data from the knowledge update organizing units, the Tax Department (where the tax agent is headquartered) reviews the updated knowledge hours of the trực tiếp bóng đá hôm nay for the previous year.

+ If the practicing trực tiếp bóng đá hôm nay has not updated enough knowledge hours as required, the Tax Department will issue a notice of suspension of tax procedure service practice for the employee according to Form 2.2 in the Appendix issued withđá bóng trực tiếp tư 10/2021/TT-BTC;

+ If the trực tiếp bóng đá hôm nay is under suspension but has updated enough knowledge hours as required, the Tax Department updates the information of the trực tiếp bóng đá hôm nay to be eligible for practice and publicly announce according to point a clause 5 Article 14 ofCircular 10/2021/TT-BTC;

+ If by the end of December 31 of the suspension year, the trực tiếp bóng đá hôm nay has not updated enough knowledge hours as required, the Tax Department will issue a decision to terminate the practice for the trực tiếp bóng đá hôm nay as stipulated in clause 4 Article 14 ofCircular 10/2021/TT-BTC.

(4) Termination of practice for trực tiếp bóng đá hôm nay.

- A trực tiếp bóng đá hôm nay will have their practice terminated in the following cases:

+ After the suspension period, the trực tiếp bóng đá hôm nay fails to rectify the violations.

+ Practicing at two or more tax agents at the same time.

+ Having their tax procedure practice certificate revoked.

+ Violating clause 4 Article 105 of theLaw on Tax Administration 2019.

- The Tax Department (where the tax agent is headquartered) issues a decision to terminate practice for the trực tiếp bóng đá hôm nay according to Form 2.3 in the Appendix issued withđá bóng trực tiếp tư 10/2021/TT-BTC.

- A trực tiếp bóng đá hôm nay whose practice is terminated, if they have rectified the violations and meet the standards stipulated in Article 14 ofCircular 10/2021/TT-BTCwill be allowed to register for practice according to clause 3 Article 15 ofđá bóng trực tiếp tư 10/2021/TT-BTC. Except for cases where practice was terminated according to points a3, a4 clause 4 Article 14 ofCircular 10/2021/TT-BTC, practice registration will be allowed after 12 months from the date of rectification of violations.

(5) Public disclosure of information about trực tiếp bóng đá hôm nay.

Within 03 working days from the date the Tax Department issues a notice or decision according to clause 1, clause 3, and clause 4 Article 14 ofCircular 10/2021/TT-BTC, the Tax Department will publicly disclose the information on the General Department of Taxation of Vietnam's electronic portal as follows:

- Public information of trực tiếp bóng đá hôm nay eligible to practice includes: full name, date of birth, identity card/citizen identification/passport (for foreigners); information on tax procedure practice certificate and accountant certificate (if any); information on the tax agent where the individual is registered to practice.

- Public information of trực tiếp bóng đá hôm nay suspended from practice includes: full name, date of birth, identity card/citizen identification/passport (for foreigners); information on the practice certificate; information on the tax agent where the individual is registered to practice; information on the suspension notice.

- Public information of trực tiếp bóng đá hôm nay terminated from practice includes: full name, date of birth, identity card/citizen identification/passport (for foreigners); information on the practice certificate; information on the tax agent where the individual is registered to practice; information on the termination decision.