Who is not eligible to be a trực tiếp bóng đá hôm nay euro employee in Vietnam?
Who is not eligible to be a trực tiếp bóng đá hôm nay euro employee in Vietnam?
According to Clause 3, Article 3 ofCircular 10/2021/TT-BTC, a trực tiếp bóng đá hôm nay euro employee is a person who has a certificate of practicing tax procedure services issued by the General Department of Taxation, works at a trực tiếp bóng đá hôm nay euro, and is notified by the Department of Taxation to be eligible for practicing tax procedure services.
According to Clause 4, Article 105 of theLaw on Tax Administration 2019, the following individuals are not eligible to be trực tiếp bóng đá hôm nay euro employees:
- Officials and public employees; officers, non-commissioned officers, professional soldiers, defense workers, defense public employees; officers, non-commissioned officers, and police workers;
- Individuals who are prohibited from practicing tax procedure services, accounting, auditing according to legally effective court judgments or decisions; individuals who are being prosecuted for criminal liability;
- Individuals who have been convicted of offenses violating the order of economic management related to taxes, finance, accounting, and have not had their criminal records expunged; individuals who are subject to administrative handling measures for education at the commune, ward, commune-level town, mandatory education centers, or mandatory drug rehabilitation centers;
- Individuals who have been administratively sanctioned for tax administration, accounting, or auditing violations and have not yet completed the 6-month period from the date of completing the sanctioning decision in the case of a warning or have not yet completed the 1-year period from the date of completing the sanctioning decision in other forms.
Who is not eligible to be a trực tiếp bóng đá hôm nay euro employee in Vietnam? (Image from the Internet)
Vietnam: Can a trực tiếp bóng đá hôm nay euro employee practice at two tax agents simultaneously?
According to Point c, Clause 1, Article 15 ofCircular 10/2021/TT-BTC, the regulations on the practice registration of trực tiếp bóng đá hôm nay euro employees are as follows:
Practice Registration of trực tiếp bóng đá hôm nay euro Employees
- Principles of practice registration for trực tiếp bóng đá hôm nay euro employees
a) The registration for practicing tax procedure services is carried out through the trực tiếp bóng đá hôm nay euro where the applicant is the legal representative of the trực tiếp bóng đá hôm nay euro or has a labor contract to work.
b) trực tiếp bóng đá hôm nay euro employees can practice from the date on which the Department of Taxation notifies them of being eligible for practicing tax procedure services.
c) At any one time, individuals with a certificate of practicing tax procedure services can only practice at one trực tiếp bóng đá hôm nay euro.
d) trực tiếp bóng đá hôm nay euro employees cannot practice during the suspension or termination period of practicing tax procedure services.
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According to the regulations, individuals with a certificate of practicing tax procedure services can only practice at one trực tiếp bóng đá hôm nay euro at any one time. Therefore, trực tiếp bóng đá hôm nay euro employees cannot practice at two tax agents simultaneously.
Do trực tiếp bóng đá hôm nay euro employees have to participate in knowledge enhancement courses in Vietnam?
According to Clause 2, Article 18 ofCircular 10/2021/TT-BTC, the subjects required to participate in knowledge enhancement courses are as follows:
Subjects of Knowledge Update
- Subjects of knowledge update are trực tiếp bóng đá hôm nay euro employees and individuals registered to practice tax procedure services.
2. trực tiếp bóng đá hôm nay euro employees must participate in annual knowledge updates.
- Individuals who have been issued a certificate of practicing tax procedure services and registered to practice within the period from the date the certificate is granted to December 31 of the following year are not required to update their knowledge.
According to the regulations, trực tiếp bóng đá hôm nay euro employees are required to participate in annual knowledge updates for practicing tax procedure services.
Vietnam: What knowledge do trực tiếp bóng đá hôm nay euro employees need to update?
According to Clause 1, Article 19 ofCircular 10/2021/TT-BTC, the regulations on the content and materials for updating knowledge in practicing tax procedure services are as follows:
Content and Materials for Knowledge Update
- Knowledge update content
a) Legal provisions on taxes, fees, and charges, and related tax administration content.
b) Legal provisions on business accounting.
Based on the knowledge update content and actual situations, the General Department of Taxation develops a framework program for the knowledge update content of that year. The framework program is issued before January 31 each year.
- Knowledge update materials
a) Knowledge update materials must include the content as prescribed in Clause 1 of this Article.
b) Knowledge update materials are presented in the form of written documents or electronic data.
Therefore, trực tiếp bóng đá hôm nay euro employees must update the following knowledge:
- Legal provisions on taxes, fees, charges, and related tax administration content.
- Legal provisions on business accounting.
