What are bóng đá hôm nay trực tiếp responsibilities of tax agent employees in Vietnam?

What are bóng đá hôm nay trực tiếp responsibilities of tax agent employees in Vietnam?

Based on Article 17 ofCircular 10/2021/TT-BTC, bóng đá hôm nay trực tiếp responsibilities of tax agent employees are as follows:

- Perform tasks within bóng đá hôm nay trực tiếp scope of bóng đá hôm nay trực tiếp tax service procedure contract signed between bóng đá hôm nay trực tiếp tax agent and bóng đá hôm nay trực tiếp taxpayer.

- Be legally responsible for bóng đá hôm nay trực tiếp use and management of bóng đá hôm nay trực tiếp certificate of practice in tax service procedures according to regulations.

- Provide complete and accurate information and documents related to bóng đá hôm nay trực tiếp registration of professional tax service practices to bóng đá hôm nay trực tiếp tax agent, including: certificate of practice in tax service procedures, documents proving updated knowledge hours, work permits (for foreigners), documents containing information on terminating work at other tax agents (if any).

In case personal information related to these documents changes, bóng đá hôm nay trực tiếp tax agent employees is responsible for notifying bóng đá hôm nay trực tiếp tax agent about bóng đá hôm nay trực tiếp changes so bóng đá hôm nay trực tiếp tax agent can inform bóng đá hôm nay trực tiếp Tax Department.

- At least 30 days before bóng đá hôm nay trực tiếp day they cease to practice (except in cases of suspension or termination of practice), they must notify bóng đá hôm nay trực tiếp tax agent where they are working in writing.

- Comply with regulations related to bóng đá hôm nay trực tiếp inspection of practices in tax service procedures.

- Maintain confidentiality of information for organizations and individuals using tax agent services.

- Attend training and knowledge update courses to ensure enough updating knowledge hours as prescribed.

Responsibilities of tax agent employeesin Vietnam(Image from bóng đá hôm nay trực tiếp Internet)

What are regulations on management of practices performed by tax agent employeesin Vietnam?

Based on Article 16 ofCircular 10/2021/TT-BTC, bóng đá hôm nay trực tiếp management of practices performed by tax agent employees is regulated as follows:

- Notification of qualified tax agent employees.

bóng đá hôm nay trực tiếp Tax Department (where bóng đá hôm nay trực tiếp tax agent is headquartered) checks bóng đá hôm nay trực tiếp information of bóng đá hôm nay trực tiếp tax agent employees provided by bóng đá hôm nay trực tiếp tax agent in bóng đá hôm nay trực tiếp registration file for a certificate of eligibility for bóng đá hôm nay trực tiếp operation of tax service procedures according to Form 2.6 or in bóng đá hôm nay trực tiếp notice of changing information of bóng đá hôm nay trực tiếp tax agent employees according to Form 2.8 in bóng đá hôm nay trực tiếp Annex issued withCircular 10/2021/TT-BTC.

If qualified, within 05 working days from bóng đá hôm nay trực tiếp date of receiving bóng đá hôm nay trực tiếp complete file or notice from bóng đá hôm nay trực tiếp tax agent, bóng đá hôm nay trực tiếp Tax Department will notify bóng đá hôm nay trực tiếp tax agent employees of their eligibility to practice according to Form 2.1 in bóng đá hôm nay trực tiếp Annex issued withCircular 10/2021/TT-BTC. If bóng đá hôm nay trực tiếp tax agent employees is not qualified to practice, bóng đá hôm nay trực tiếp Tax Department will issue a written response to bóng đá hôm nay trực tiếp tax agent, clearly stating bóng đá hôm nay trực tiếp reasons.

- Update changes in tax agent employees information.

Within 05 working days from bóng đá hôm nay trực tiếp date of receiving a notice of change in tax agent employees information, bóng đá hôm nay trực tiếp Tax Department updates bóng đá hôm nay trực tiếp information provided by bóng đá hôm nay trực tiếp tax agent and synchronizes bóng đá hôm nay trực tiếp updated information on bóng đá hôm nay trực tiếp tax management system.

- Suspension of practice for tax agent employees.

+ tax agent employees will be suspended from practicing tax service procedures in cases where they have not updated their knowledge or have updated their knowledge incorrectly as prescribed in Article 20 ofCircular 10/2021/TT-BTC. bóng đá hôm nay trực tiếp suspension period is from bóng đá hôm nay trực tiếp date specified in bóng đá hôm nay trực tiếp suspension notice until bóng đá hôm nay trực tiếp end of December 31 of bóng đá hôm nay trực tiếp year of suspension.

+ No later than January 31 every year, based on bóng đá hôm nay trực tiếp tax agent activity report and knowledge update data from knowledge update units, bóng đá hôm nay trực tiếp Tax Department (where bóng đá hôm nay trực tiếp tax agent is headquartered) will review bóng đá hôm nay trực tiếp updated knowledge hours from bóng đá hôm nay trực tiếp previous year for tax agent employees.

++ If bóng đá hôm nay trực tiếp practicing tax agent employees has not updated enough knowledge hours as required, bóng đá hôm nay trực tiếp Tax Department will issue a notice of suspension of tax service procedures practice for bóng đá hôm nay trực tiếp tax agent employees according to Form 2.2 in bóng đá hôm nay trực tiếp Annex issued withCircular 10/2021/TT-BTC;

++ If bóng đá hôm nay trực tiếp suspended tax agent employees has updated bóng đá hôm nay trực tiếp required number of knowledge hours, bóng đá hôm nay trực tiếp Tax Department will update bóng đá hôm nay trực tiếp information of bóng đá hôm nay trực tiếp tax agent employees who qualify for practice to publish as prescribed at Point a, Clause 5, Article 16 ofCircular 10/2021/TT-BTC;

++ If by bóng đá hôm nay trực tiếp end of December 31 of bóng đá hôm nay trực tiếp suspension year, bóng đá hôm nay trực tiếp tax agent employees has not updated bóng đá hôm nay trực tiếp required number of knowledge hours, bóng đá hôm nay trực tiếp Tax Department will issue a decision to terminate bóng đá hôm nay trực tiếp practice for bóng đá hôm nay trực tiếp tax agent employees as prescribed in Clause 4, Article 16 ofCircular 10/2021/TT-BTC.

- Termination of practice for tax agent employees.

+ Tax agent employees will be terminated from practice if they fall into one of bóng đá hôm nay trực tiếp following cases:

++ Failure to rectify bóng đá hôm nay trực tiếp violation by bóng đá hôm nay trực tiếp end of bóng đá hôm nay trực tiếp suspension period.

++ Practicing at 02 or more tax agents simultaneously.

++ Revocation of bóng đá hôm nay trực tiếp certificate of practice in tax service procedures.

++ Violation of Clause 4, Article 105 of bóng đá hôm nay trực tiếpTax Administration Law 2019.

+ bóng đá hôm nay trực tiếp Tax Department (where bóng đá hôm nay trực tiếp tax agent is headquartered) will issue a decision to terminate bóng đá hôm nay trực tiếp practice for bóng đá hôm nay trực tiếp tax agent employees according to Form 2.3 in bóng đá hôm nay trực tiếp Annex issued withCircular 10/2021/TT-BTC.

+ Tax agent employees terminated from practicing tax service procedures, if they have rectified bóng đá hôm nay trực tiếp violations and meet all bóng đá hôm nay trực tiếp standards stipulated in Article 14 ofCircular 10/2021/TT-BTC, are allowed to register for practice according to Clause 3, Article 15 of Circular 10/2021/TT-BTC.

Cases specifically terminated under points a3 and a4, Clause 4, Article 16 ofCircular 10/2021/TT-BTC, are allowed to register for practice 12 months from bóng đá hôm nay trực tiếp date of rectifying bóng đá hôm nay trực tiếp violations.

- Disclosure of information on tax agent employees.

Within 03 working days from bóng đá hôm nay trực tiếp date bóng đá hôm nay trực tiếp Tax Department issues bóng đá hôm nay trực tiếp notice or decision as stipulated in Clauses 1, 3, and 4 of Article 16 ofCircular 10/2021/TT-BTC, bóng đá hôm nay trực tiếp Tax Department will disclose on bóng đá hôm nay trực tiếp General Department of Taxation's electronic portal information about bóng đá hôm nay trực tiếp tax agent employees as follows:

+ Disclosure of information on qualified tax agent employees includes: full name, date of birth, ID card/citizen ID/passport number (for foreigners); information about bóng đá hôm nay trực tiếp certificate of practice in tax service procedures and accountant certificate (if any); information about bóng đá hôm nay trực tiếp tax agent where bóng đá hôm nay trực tiếp individual is registered to practice.

+ Disclosure of information on suspended tax agent employees includes: full name, date of birth, ID card/citizen ID/passport number (for foreigners); information about bóng đá hôm nay trực tiếp practice certificate; information about bóng đá hôm nay trực tiếp tax agent where bóng đá hôm nay trực tiếp individual is registered to practice; information about bóng đá hôm nay trực tiếp suspension notice.

+ Disclosure of information on terminated tax agent employees includes: full name, date of birth, ID card/citizen ID/passport number (for foreigners); information about bóng đá hôm nay trực tiếp practice certificate; information about bóng đá hôm nay trực tiếp tax agent where bóng đá hôm nay trực tiếp individual is registered to practice; information about bóng đá hôm nay trực tiếp termination decision.

What principles must be adhered to in registration for practices by tax agent employees in Vietnam?

Based on Article 15 ofCircular 10/2021/TT-BTC, bóng đá hôm nay trực tiếp registration for practices by tax agent employees must adhere to bóng đá hôm nay trực tiếp following principles:

- Registration of tax service procedures is carried out through bóng đá hôm nay trực tiếp tax agent where bóng đá hôm nay trực tiếp registrant is bóng đá hôm nay trực tiếp legal representative of bóng đá hôm nay trực tiếp tax agent or has a labor contract to work there.

- Tax agent employees are allowed to practice from bóng đá hôm nay trực tiếp date bóng đá hôm nay trực tiếp Tax Department announces their eligibility to practice tax service procedures.

- At any given time, holders of a certificate of practice in tax service procedures are allowed to practice at only 01 tax agent.

- tax agent employees are not allowed to practice during bóng đá hôm nay trực tiếp period of suspension or termination of tax service procedures.