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Who is a trực tiếp bóng đá k+ in Vietnam?

Under the provisions in Clause 3, Article 3 ofCircular 10/2021/TT-BTC, “trực tiếp bóng đá k+” means a person who is issued with a practicing certificate by the General Department of Taxation, has worked for a tax agent, and obtains a notice of eligibility for tax procedure practice

A trực tiếp bóng đá k+ must meet the following criteria as stipulated in Article 14 ofCircular 10/2021/TT-BTC:

- He/she is a Vietnamese citizen or a foreigner permitted to reside and work in Vietnam;

- He/she is a Vietnamese citizen or a foreigner permitted to reside and work in Vietnam, and does not fall under clause 4 Article 105 of theLaw on Tax Administration 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).

- He/she obtains a practicing certificate issued by General Department of Taxation;

- He/she is the legal representative of a trực tiếp bóng đá k+ or has an employment contract with a trực tiếp bóng đá k+;

- He/she has fully attended a knowledge enhancement course as prescribed in Chapter IV ofCircular 10/2021/TT-BTC.

What are the responsibilities of a trực tiếp bóng đá k+ in Vietnam?

The responsibilities of a trực tiếp bóng đá k+ are stipulated in Article 17 ofCircular 10/2021/TT-BTCas follows:

- Perform the work within the scope of the service contract concluded between the trực tiếp bóng đá k+ and the taxpayer.

- Take legal liability for the use and management of the practicing certificate as prescribed.

- Provide sufficient and accurate personal information and documents related to application for tax procedure practices at the trực tiếp bóng đá k+, including: The practicing certificate, proof of hours of knowledge enhancement course, work permit (for foreigner), a document specifying the end of work at another trực tiếp bóng đá k+ (if any).

If the personal information related to the foregoing documents changes, the trực tiếp bóng đá k+ shall notify the tax agent of the changed information to further notify to Department of Taxation.

- Within 30 days before stopping practices (except for suspension or termination of practices), the trực tiếp bóng đá k+ shall notify the tax agent in writing.

- Abide by the regulation on inspection of tax procedure practices.

- Keep confidential information for organizations and individuals using the services of the trực tiếp bóng đá k+.

- Attend knowledge enhancement courses with sufficient hours as prescribed.

Who is a trực tiếp bóng đá k+? What are the responsibilities of a trực tiếp bóng đá k+ in Vietnam? (Image from the Internet)

What are the regulations on the registration for tax procedure service practice registration by trực tiếp bóng đá k+ employees in Vietnam?

Under the provisions of Article 15 ofCircular 10/2021/TT-BTC, the practice registration for trực tiếp bóng đá k+ employees is as follows:

Registration for practices by trực tiếp bóng đá k+ employees

1. Rules for registration for practices by trực tiếp bóng đá k+ employees

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

b) The trực tiếp bóng đá k+ 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 trực tiếp bóng đá k+ at a time.

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

2. The legal representative of the trực tiếp bóng đá k+ 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 tax agent shall provide the details about the trực tiếp bóng đá k+ to Department of Taxation (where the tax agent 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 trực tiếp bóng đá k+ details as prescribed in point a clause 8 Article 24 hereof.

Under these regulations, the registration for tax procedure service practices shall be done through a trực tiếp bóng đá k+ of which the registrant is the legal representative or with which the registrant has an employment contract.