Is it allowed to sign an xem bóng đá trực tiếp trên youtube service contract with an individual in Vietnam?

Regarding this matter, LawNet would like to answer as follows:

1. Are individuals allowed to provide xem bóng đá trực tiếp trên youtube services themselves in Vietnam?

Article 58 of theLaw on xem bóng đá trực tiếp trên youtube 2015stipulates  regulations on conditions for registration of xem bóng đá trực tiếp trên youtube practice. The holder of an accountant certificate or auditor certificate according to the Law on Independent audit may register his/her xem bóng đá trực tiếp trên youtube practice through an xem bóng đá trực tiếp trên youtube firm or xem bóng đá trực tiếp trên youtube household if he/she:

- Has full civil capacity; and

- Has at least 36 months’ experience of finance, xem bóng đá trực tiếp trên youtube, or audit works since graduation from university; and

- Has participated in every mandatory refresher course.

At the same time, the following people must not register xem bóng đá trực tiếp trên youtube practice:

- Officials and public employees; professional servicemen and officers; national defense workers and public employees, police officers.

- People banned from practicing xem bóng đá trực tiếp trên youtube under an effective court’s judgment or decision; people undergoing criminal prosecution; people sentenced to imprisonment or were convicted of economic crimes or other crimes related to finance, xem bóng đá trực tiếp trên youtube and have not had their criminal records expunged; people put on probation, and people forcibly sent to reform schools or rehabilitation centers.

- People convicted of serious economic crimes and have not had their criminal records expunged.

- Any person that incurred a penalty for an administrative violation against regulations of law on finance, xem bóng đá trực tiếp trên youtube, audit within the previous 06 months, if the penalty is a warning, or 01 years, if the penalty is other than a warning.

- People suspended from xem bóng đá trực tiếp trên youtube practice.

Thus, individuals who want to practice xem bóng đá trực tiếp trên youtube services must work for xem bóng đá trực tiếp trên youtube firm or xem bóng đá trực tiếp trên youtube household. At the same time, they must have an accountant certificate or auditor certificate. If these conditions are not met, the individual cannot provide xem bóng đá trực tiếp trên youtube services.

2. Responsibilities of xem bóng đá trực tiếp trên youtube practitioner in Vietnam

The responsibilities of xem bóng đá trực tiếp trên youtube practitioner in Vietnam are specified in Article 15 ofCircular No. 296/2016/TT-BTCas follows:

- No later than August 31 every year, the xem bóng đá trực tiếp trên youtube practitioner must send a report on compliance with requirements for xem bóng đá trực tiếp trên youtube practice to the Ministry of Finance through xem bóng đá trực tiếp trên youtube firm or xem bóng đá trực tiếp trên youtube household business using the form in Appendix No. 08/DKHN toCircular No. 296/2016/TT-BTC.

- Send a written request to the xem bóng đá trực tiếp trên youtube firm or xem bóng đá trực tiếp trên youtube household business on the cessation of xem bóng đá trực tiếp trên youtube practice as prescribed in Clause 7, Article 9 ofCircular No. 296/2016/TT-BTCat least 10 days before the date of cessation.

- Notify in writing to the Ministry of Finance at least 10 days before the APC expires or is no longer valid for the cases specified in clauses 4, 5, 6, 7, and 8 Article 9 ofCircular No. 296/2016/TT-BTCusing the form prescribed in Appendix No. 06/DKHN issued together withCircular No. 296/2016/TT-BTC.

- Submit the old APCs to the Ministry of Finance through the xem bóng đá trực tiếp trên youtube firm or the xem bóng đá trực tiếp trên youtube household business within 15 days after the APC expires or is invalid for the cases specified in clauses 2, 4, 5, 6, 7, and 8, Article 9 ofCircular No. 296/2016/TT-BTC, unless it has been returned upon submission of application for the APC specified in Clauses 3 and 4, Article 11 ofCircular No. 296/2016/TT-BTC.

- Do not use the expired or invalid APC in xem bóng đá trực tiếp trên youtube professional activities.

- An xem bóng đá trực tiếp trên youtube practitioner who registers to practice in an xem bóng đá trực tiếp trên youtube firm or xem bóng đá trực tiếp trên youtube household business, but also acts as the legal representative, Director (Director General), President of the Board of Directors, President of the Member Assembly, Chief Accountant (or accountant in charge), accountant, internal audit or other positions at other entity must notify the Ministry of Finance in writing within 15 days from the start or end date of holding the job or having a change in working time, title at such entity.

- Provide information on the periodical or ad-hoc basis related to their xem bóng đá trực tiếp trên youtube practice at the request of the Ministry of Finance.

- Abide by the Ministry of Finance's regulations on inspection and examination of xem bóng đá trực tiếp trên youtube practice registration.

- Other responsibilities as provided for by law.

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