What is the deadline for providing a notice of eligibility for tax procedure practice to a lịch trực tiếp bóng đá hôm nay employee in Vietnam?

What is the deadline for providing a notice of eligibility for tax procedure practice to a lịch trực tiếp bóng đá hôm nay employee in Vietnam?

Pursuant to Article 16 ofCircular 10/2021/TT-BTCon the management of practice concerning lịch trực tiếp bóng đá hôm nay employees as follows:

Management of practice concerning lịch trực tiếp bóng đá hôm nay employees

1. Notification of lịch trực tiếp bóng đá hôm nay employees eligible to practice.

The Tax Department (where the lịch trực tiếp bóng đá hôm nay is headquartered) checks the information of lịch trực tiếp bóng đá hôm nay employees provided by the lịch trực tiếp bóng đá hôm nay in the application dossier for the certificate of eligibility for providing tax procedure services according to Form 2.6 or in the notification of changes in the information of lịch trực tiếp bóng đá hôm nay employees according to Form 2.8 in the Appendix issued together with this Circular. If all conditions are met, within 05 working days from the date of receiving the complete dossier or notification from the lịch trực tiếp bóng đá hôm nay, the Tax Department shall notify the lịch trực tiếp bóng đá hôm nay employees eligible to practice according to Form 2.1 in the Appendix issued together with this Circular. If the lịch trực tiếp bóng đá hôm nay employees do not meet the conditions for practice, the Tax Department shall issue a written response to the lịch trực tiếp bóng đá hôm nay stating the reasons.

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Thus, within 05 working days from the date of receipt of the complete dossier or notification from the lịch trực tiếp bóng đá hôm nay, the Tax Department will notify the lịch trực tiếp bóng đá hôm nay employees eligible to practice.

What is the deadline for providing a notice of eligibility for tax procedure practice to a lịch trực tiếp bóng đá hôm nay employee in Vietnam? (Image from the Internet)

What major must a Vietnamese lịch trực tiếp bóng đá hôm nay employee have a university degree or higher in?

According to the provisions of Article 105 of theLaw on Tax Administration 2019as follows:

Certificate of practice for providing tax procedure services

1. Persons granted a certificate of practice for providing tax procedure services must meet the following standards:

a) Have full civil legal capacity;

b) Hold a university degree or higher in the fields of economics, finance, accounting, auditing, or other fields as regulated by the Minister of Finance;

c) Have practical experience in finance, accounting, auditing, tax work for at least 36 months after graduating from university;

d) Pass the examination to obtain the certificate of practice for providing tax procedure services.

The examination for the certificate of practice for providing tax procedure services includes subjects on tax law and accounting.

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3. Persons who hold a certificate of practice for providing tax procedure services employed by tax agents are referred to as lịch trực tiếp bóng đá hôm nay employees. lịch trực tiếp bóng đá hôm nay employees must fully participate in a knowledge update program.

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lịch trực tiếp bóng đá hôm nay employees must have a university degree or higher in the fields of economics, finance, accounting, auditing, or other majors as regulated by the Minister of Finance.

Note:Persons who hold a certificate of practice for providing tax procedure services employed by a lịch trực tiếp bóng đá hôm nay are referred to as lịch trực tiếp bóng đá hôm nay employees. lịch trực tiếp bóng đá hôm nay employees must fully participate in a knowledge update program.

What are the standards for lịch trực tiếp bóng đá hôm nay employees in Vietnam?

As specified in Article 14 ofCircular 10/2021/TT-BTC, the standards for lịch trực tiếp bóng đá hôm nay employees are as follows:

- Must be a Vietnamese citizen or a foreigner permitted to reside and work in Vietnam, not falling under the subjects prescribed in Clause 4, Article 105 of the Law on Tax Administration 2019, including:

+ Officials and public employees; officers, non-commissioned officers, professional soldiers, defense workers, national defense public employees; officers, non-commissioned officers, and police workers;

+ Persons banned from practicing tax procedure services, accounting, auditing according to a legally effective court judgment or decision; persons being prosecuted for criminal liability;

+ Persons who have been convicted of economic management offenses related to tax, finance, or accounting that have not been expunged; persons subject to administrative measures such as educational measures in communes, wards, or commune-level towns, or placement in compulsory education or detoxification establishments;

+ Persons administratively sanctioned for violations of tax management, accounting, or auditing who have not completed the 06-month period since the date of completing the sanctions, in the case of a warning, or within 01 year in the case of other forms.

- Possess a certificate of practice for providing tax procedure services issued by the General Department of Taxation;

- Be the legal representative of the lịch trực tiếp bóng đá hôm nay or have a labor contract to work at the lịch trực tiếp bóng đá hôm nay;

- Fully participate in the knowledge update program as stipulated in Chapter 4 of Circular 10/2021/TT-BTC.