When are kết quả bóng đá trực tiếp employees in Vietnam not allowed to practice tax procedure services?

When are kết quả bóng đá trực tiếp employees in Vietnam not allowed to practice tax procedure services?

Under the provisions of Article 15Circular 10/2021/TT-BTCregarding the registration for practices by kết quả bóng đá trực tiếp employees:

Registration for practices by kết quả bóng đá trực tiếp employees

1. Rules for registration for practices by kết quả bóng đá trực tiếp employees

a) The registration for tax procedure service practices shall be done through a kết quả bóng đá trực tiếp of which the registrant is the legal representative or with which the registrant has an employment contract.

b) The kết quả bóng đá trực tiếp employee may practice since the date on which the Department of Taxation gives a notice of eligibility for tax procedure practices.

c) The practicing certificate holder may only practice at 01 kết quả bóng đá trực tiếp at a time.

d) The kết quả bóng đá trực tiếp employee may not practice during the suspension time or upon termination of the practices.

2. The legal representative of the kết quả bóng đá trực tiếp shall take legal liability for verification of information and documents provided by the registrant for tax procedure practices; and confirmation of eligibility as prescribed in Article 14 hereof.

3. The kết quả bóng đá trực tiếp shall provide the details about the kết quả bóng đá trực tiếp employee to Department of Taxation (where the kết quả bóng đá trực tiếp is located) upon application for issuance of confirmation of eligibility for tax procedure services as prescribed in Article 22 hereof or upon notice of changes of kết quả bóng đá trực tiếp employee details as prescribed in point a clause 8 Article 24 hereof.

The kết quả bóng đá trực tiếp employee may not practice during the suspension time or upon the termination of the practices

When are kết quả bóng đá trực tiếp employees in Vietnam not allowed to practice tax procedure services? (Image from Internet)

What are the cases of suspension oftax procedureservice practice by kết quả bóng đá trực tiếp employeesin Vietnam?

The suspension of tax procedure service practice by kết quả bóng đá trực tiếp employees is regulated in clause 3, Article 16Circular 10/2021/TT-BTCas follows:

- A kết quả bóng đá trực tiếp employee shall have his/her practices of tax procedure services suspended if he/she fails to attend or properly attend a knowledge enhancement course as required in Article 20 ofCircular 10/2021/TT-BTC. The suspension period begins from the date of suspension notice until December 31 of the year of suspension.

- No later than January 31 every year, according to the report on operation of kết quả bóng đá trực tiếp and data of knowledge enhancement courses given by the course providers, Department of Taxation (where the kết quả bóng đá trực tiếp is located) shall review the number of hours of knowledge enhancement course in the prior year of the kết quả bóng đá trực tiếp employees.

+ If a practicing kết quả bóng đá trực tiếp employee fails to attend knowledge enhancement courses with sufficient hours as required, Department of Taxation shall issue a notice of suspension of tax procedure practice using Form No.2.2 in the Appendix ofCircular 10/2021/TT-BTC;

+ If a kết quả bóng đá trực tiếp employee who has the tax procedure practice suspendedhas attended knowledge enhancement courses with sufficient hours as required, Department of Taxation shall update that kết quả bóng đá trực tiếp employee is eligible for practice to publish as prescribed in point a clause 5 ofCircular 10/2021/TT-BTC;

+ Until December 31 of the year of suspension, if the kết quả bóng đá trực tiếp employee fails to attend knowledge enhancement courses with sufficient hours as required, Department of Taxation shall issue a decision on termination of practice to that kết quả bóng đá trực tiếp employee as prescribed in clause 4 ofCircular 10/2021/TT-BTC.

What are the cases of termination oftax procedureservice practice by kết quả bóng đá trực tiếp employeesin Vietnam?

Under point a, clause 4, Article 16Circular 10/2021/TT-BTC, atax agent employee shall have his/her practice terminated in any of the following cases:

(1) He/she fails to remedy the breach upon expiry of suspension period.

(2) He/she has performed the practices at least 02 tax agents at a time.

(3) He/she has his/her practicing certificate revoked.

(4) He/she violates clause 4 Article 105 ofTax Administration Law 2019:

+ Officials and public employees; commissioned and non-commissioned officers, career military personnel, military workers, military public employees, non-commissioned police officers and police workers.

+ Any person who is being banned from providing tax, accounting or audit services under an effective court judgment or court decision; people who are facing criminal prosecution;

+ Any person who has been convicted of any of the crimes related to tax, finance or accounting and has not have his/her criminal record expunged; any person who is put under supervision by commune authority or put into a correctional institution or rehabilitation center;

+ Any person who incurs an administrative penalty for accounting- or audit-related offence over the last 06 months (for warnings) or 12 months (for other penalties).