What is a kết quả bóng đá trực tiếp agent acording to the law in Vietnam? What services does a kết quả bóng đá trực tiếp agent in Vietnam provide to taxpayers under a contract?

What is a kết quả bóng đá trực tiếp agent acording to the law in Vietnam?

Based on Article 101 of theLaw on kết quả bóng đá trực tiếp Administration 2019on businesses providing kết quả bóng đá trực tiếp procedure services:

Article 101. Businesses providing kết quả bóng đá trực tiếp procedure services

1. A business providing kết quả bóng đá trực tiếp procedure services (hereinafter referred to as a kết quả bóng đá trực tiếp agent) is an enterprise established and operating in accordance with the law on enterprises, performing services in agreement with taxpayers.

2. Enterprises that meet the conditions to engage in kết quả bóng đá trực tiếp procedure services must register with the kết quả bóng đá trực tiếp Department of the province or centrally run city to be granted a certificate of eligibility to provide kết quả bóng đá trực tiếp procedure services.

Thus, a kết quả bóng đá trực tiếp agent is a business providing kết quả bóng đá trực tiếp procedure services that is established and operates in accordance with the law on enterprises, and performs services based on agreements with taxpayers.

What is a kết quả bóng đá trực tiếp agent acording to the law in Vietnam? What services does a kết quả bóng đá trực tiếp agent in Vietnam provide to taxpayers under a contract?​ (Image from the Internet)

What services does a kết quả bóng đá trực tiếp agent in Vietnam provide to taxpayers under a contract?

Based on Article 104 of theLaw on kết quả bóng đá trực tiếp Administration 2019on the provision of kết quả bóng đá trực tiếp procedure services:

Article 104. Provision of kết quả bóng đá trực tiếp procedure services

1. Services provided by a kết quả bóng đá trực tiếp agent to taxpayers under a contract include:

a) Procedures for taxpayer registration, kết quả bóng đá trực tiếp declaration, kết quả bóng đá trực tiếp payment, kết quả bóng đá trực tiếp finalization, preparation of dossiers for kết quả bóng đá trực tiếp exemption, kết quả bóng đá trực tiếp reduction, kết quả bóng đá trực tiếp refund, and other kết quả bóng đá trực tiếp procedures on behalf of taxpayers;

b) kết quả bóng đá trực tiếp consulting services;

c) Accounting services for micro enterprises as stipulated in Article 150 of this Law. Micro enterprises are defined according to the law on supporting small and medium-sized enterprises.

2. A kết quả bóng đá trực tiếp agent has the following rights and obligations:

a) Perform the services with the taxpayer as agreed in the contract;

b) Comply with the provisions of this Law, kết quả bóng đá trực tiếp law, and other relevant laws in the provision of kết quả bóng đá trực tiếp procedure services;

c) Be responsible before the law and the taxpayer for the content of the services provided.

3. The Minister of Finance regulates the management of business activities providing kết quả bóng đá trực tiếp procedure services.

According to the above regulations, a kết quả bóng đá trực tiếp agent provides the following services to taxpayers under a contract:

- Procedures for taxpayer registration, kết quả bóng đá trực tiếp declaration, kết quả bóng đá trực tiếp payment, kết quả bóng đá trực tiếp finalization, preparation of dossiers for kết quả bóng đá trực tiếp exemption, kết quả bóng đá trực tiếp reduction, kết quả bóng đá trực tiếp refund, and other kết quả bóng đá trực tiếp procedures on behalf of taxpayers

- kết quả bóng đá trực tiếp consulting services

- Accounting services for micro enterprises. Micro enterprises are defined according to the law on supporting small and medium-sized enterprises.

Who is not eligible to be an employee of a kết quả bóng đá trực tiếp agency in Vietnam?

Based on Article 105 of theLaw on kết quả bóng đá trực tiếp Administration 2019on the kết quả bóng đá trực tiếp procedure service practice certificate:

Article 105. kết quả bóng đá trực tiếp procedure service practice certificate

1. A person issued with a kết quả bóng đá trực tiếp procedure service practice certificate must meet the following standards:

a) Have full civil act capacity;

b) Hold at least a university degree in economics, finance, accounting, auditing or another major as prescribed by the Minister of Finance;

c) Have a minimum of 36 months of practical experience in finance, accounting, auditing, or kết quả bóng đá trực tiếp after graduating from university;

d) Pass the examination for the kết quả bóng đá trực tiếp procedure service practice certificate.

The examination for the kết quả bóng đá trực tiếp procedure service practice certificate includes subjects on kết quả bóng đá trực tiếp law and accounting.

2. A person holding an auditor certificate or accountant certificate issued by a competent authority as prescribed is granted a kết quả bóng đá trực tiếp procedure service practice certificate without having to take the kết quả bóng đá trực tiếp procedure service practice examination.

3. A person holding a kết quả bóng đá trực tiếp procedure service practice certificate working at a kết quả bóng đá trực tiếp agent is called a kết quả bóng đá trực tiếp agent employee. A kết quả bóng đá trực tiếp agent employee must fully participate in the knowledge update program.

4. The following individuals are not eligible to be kết quả bóng đá trực tiếp agent employees:

a) Officials and public employees; officers, non-commissioned officers, professional soldiers, defense workers, public employees in defense; officers, non-commissioned officers, police workers;

b) Persons prohibited from practicing kết quả bóng đá trực tiếp procedure service, accounting, auditing under a legally effective court judgment or decision; persons being criminally prosecuted;

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As such, the following individuals are not eligible to be kết quả bóng đá trực tiếp agent employees:

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

- Persons prohibited from practicing kết quả bóng đá trực tiếp procedure service, accounting, auditing under a legally effective court judgment or decision; persons being criminally prosecuted

- Persons who have been convicted of offenses against the economic management order related to kết quả bóng đá trực tiếp, finance, accounting and whose convictions have not been expunged; persons subject to administrative handling measures such as education at commune, ward, or commune-level town, placement in compulsory education institutions, placement in compulsory rehabilitation centers

- Persons subject to administrative penalties for kết quả bóng đá trực tiếp management, accounting, or auditing violations who have not completed 06 months from the date of completing the penalty in case of a caution or have not completed 01 year from the date of completing other forms of penalties