CIRCULAR

GUIDANCE ON TAX PROCEDURE SERVICES PRACTICE

Pursuant to Enterprise Law dated November 11, 2005 and the documents guiding the implementation thereof;

Pursuant to Article 20 of the Law on Tax Administration dated November 29, 2006 and documents guiding the implementation of the Law;

Pursuant to Decree No. 118/2008/ND-CP dated November 27, 2008 of the Government regulating functions, duties, power and organizational structure of the Ministry of Finance;

At the proposal of the Director General of Taxation;

Minister of Finance issues Circular guiding the tax procedure services practice

Chapter I

GENERAL REGULATION

Article 1. Scope and subject of application

1. This Circular is applicable to:

a) Enterprise carried on business of tax procedure services (hereafter referred to as tax agent)

b) Person taking exam to get certificate of tax procedure services practice.

c) Employee of tax agent practicing the tax procedure services (hereafter referred to as tax agent employee)

d) Organization and individual using services of the tax agent

e) Tax official and tax agency of various levels.

2. This Circular is not applicable to the following cases:

a) Tax payers carrying out the tax procedures by themselves.

b) Customs agent carrying out the tax procedures for exports and imports shall comply with the law provisions on conditions for registration and operation of customs procedure agent.

Article 2. Explanation of term

A number of terms used in this Circular are construed as follows:

1. “Tax procedure services" is the operation of the tax agent to carry out the procedures for tax registration, tax declaration, tax payment, tax settlement, preparing dossier for tax exemption, tax reduction, tax refunding and other administrative tax procedures on behalf of the taxpayers in accordance with the Law on Tax Administration and service contracts signed.

2. “Employee of tax agent” is the person having certificate of tax procedure services practice granted by the General Department of Taxation, working for tax agent and practicing the tax procedure services.

3. “ Tax agent” is the enterprise meeting conditions to carry on business of tax service procedure under the provisions of the Law on Tax Administration and other provisions of law involved.

4. "Examinee" is a Vietnam or foreigners are permitted to reside in Vietnam for one (01) years or more is sufficient competition conditions specified in Article 11 of this Circular.

Chapter II

EMPLOYEE OF TAX AGENT

Article 3. Employee of tax agent

1. The employee of tax agent must meet the following conditions:

a) Being Vietnam citizen or foreign citizen permitted to reside in Vietnam.

b) Having certificate of tax procedure services practice granted by the General Department of Taxation.

c) Being a founding member or having labor contract working in business organization of tax procedure services.

2. At a point of time, the person who has certificate of tax procedure services practice can only practice  tax procedure services at one (01) tax agent.

3. The tax agent shall take responsibility before law for the inspection and certification of the conditions specified in Clause1 of this Article for employee of tax agent.

Article 4. Subjects not permitted to working as employee of tax agent

1. Person with limited or lost capacity of civil act.

2. Person who is being prosecuted for criminal liability or serving imprisonment sentence.

3. Person who violates legal regulations on tax, customs, audit and sanctioned for administrative violations within one (01) year from the date of the sanction.

4. Official and civil servant as prescribed by law for official and civil servant.

5. Official and public servant are resigning but being in the period of ban from doing business as stipulated in Decree No. 102/2007/ND-CP dated June 14, 2007 of the Government for stipulation of period of ban from doing business in the area of management responsibilities for official and public servant after resigning.

6. Cases of revocation of certificate of tax procedure services practice.

Article 5. Rights and responsibilities of employee of tax agent

1. Directly implementing the tax procedures within the contract of tax s procedure services signed between the tax agent and taxpayer.

2. Taking responsibility before law for the use, management of certificate of tax procedure services practice.

3. Keeping confidential information for organizations and individuals using the services of tax agents.

4. Attending training and refresher classes on tax policy, tax procedure organized by the tax agency or the training and updating knowledge classes by occupational association and training and refreshing organization registered and are recognized by the General Department of Tazation.

Chapter III

TAX AGENT

Article 6. Conditions for being tax agent

The tax agent must meet the following conditions:

1. Registering business as prescribed by the law

2. Having business line of tax procedure service stated in the Certificate of business registration.

3. Having at least two (02) employees who are granted certificate of tax procedure services practice;

Article 7. Dossier and procedure for registration of the eligibility for tax procedure services with the tax agent

1. Before the operation, the tax agent must prepare one (01) set of dossier to request the grant of certificate of eligibility for tax procedure services business in order to send to the Department of Taxation where the tax agent is located its headquarters. The dossier shall include:

- The written notification of eligibility for tax procedure services business (under Form No. 01 issued together with this Circular).

- The copy of the certificate of business registration in which the business line of tax procedure services is registered and tax registration certificate certified by the tax agent.

- The copy of certificate of tax procedure services practice of employees tax agent with the certification of the tax agent.

- The sample signature of the competent person of the tax agent is signed on the dossier of tax registration, tax declaration, tax payment, tax settlement, tax complaints, dossier for tax exemption, reduction, refunding, other relevant dossier under the provisions of the Law on Tax Administration and regulations relavant law.

2. Receiving the registration dossier of eligibility for tax procedure services of the tax agent.

- In case of the registration dossier of eligibility for tax procedure services of the tax agent is submitted directly to the tax agency, the tax official shall receive and certify by a receipt seal, record the receipt time and note the number of documents in the dossier.

- In case of the registration dossier of eligibility for tax procedure services of the tax agent is submitted via post, the tax official shall seal and record the receipt date and record register of the tax agency.

- In case of the registration dossier of eligibility for tax procedure services of the tax agent is submitted via electronic transaction, the receipt, checking and acceptance of dossier shall be carried out by the tax agency via electronic data processing system.

- In case of dossier supplementation, the tax agency shall notify the tax agent on the date of dossier receipt for case of direct dossier receipt; within three (03) working days after receiving dossier by mail or through electronic transaction.

3. Within ten (10) working days after receiving complete and valid dossier as prescribed in Clause 1 of this Article, the Department of Taxation shall certify the eligibility for the tax procedure service business for the tax agent (Form No. 02 issued together with this Circular).

The Department of Taxation shall send the certificate of eligibility for tax procedure services business to the General Department of Taxation via internal electronic network of the tax sector within one (01) working day from the date the Department of Taxation signs the certificate of eligibility for tax procedure services business for the tax agent. The General Department of Taxation shall post the list of tax agents that are qualified for tax procedure services business on the website of the General Department of Taxation within one (01) working day after receipt of the certificate of eligibility for tax procedure services business sent by the Tax Department

Article 8. Rights and responsibilities of the tax agent

1. Rights of the tax agent

Upon performance of contract of tax procedure services, the tax agent has the following rights:

a) Being entitled to carry out the tax procedures under the contract signed with the tax payer.

b) Requesting the organizations and individuals paying tax to provide adequate and accurate document, dossier and material and necessary information related to tax procedures under the contract signed by both parties.

c) Being entitled to perform the taxpayer’s rights prescribed by the Law on Tax Administration and under contracts signed with taxpayer.

d) The tax agent shall be assisted by the tax agency at various levels:

- Supplying and guiding the instruction and use of the softwares of electronic tax procedures performance.

- Being invited to attend training and refresher courses of contents and regulations on tax policy and tax procedures held by tax agency.

2. Responsibility of the tax agent

a) Signing contract with organizations and individual paying tax.

- The tax agent that has been granted the certificate of eligibility for tax procedure services business and has its name in the list of tax agent eligible for tax procedure services business publicly posted on the website of electronic website of the General Department of Taxation shall be permitted to sign contract of tax procedure serivices.

- The tax agent must set up contract in writing with the organizations and individuals paying tax on the authorized scope of tax procedure, authorized time limit, responsibilities of both parties and other contents agreed upon by both parties and stated in the contract not contrary to regulations of the law.

b) Declaring, signing and sealing on the tax declaration, tax dossier, tax receipt, tax settlement dossier, tax refunding dossier and tax exemption or reduction dossier under the provisions of the Law on Tax Administration and regulations of the relevant law.

c) Providing accurate and in a timely manner as required by the tax administration agency the materials and documents to prove the accuracy of the tax declaration and payment, tax settlement, proposed tax exemption amount, reduced tax amount and refundable tax amount of the taxpayer.

d) Not being permitted to collude with tax official and taxpayer for tax evasion or tax fraud. Where the tax agent acts in collusion with taxpayer or carries out acts of tax evasion, inadequate tax declaration, violation of tax procedures, the taxpayer still has to take responsibility before law for the above contents of violation. The tax agent shall be jointly responsible for and must compensate for damages to organizations and individuals paying tax under a contract signed with organizations and individuals paying tax.

dd) Keeping confidential information for organizations and individuals using services of tax agent. Where the organizations and individuals using services of tax agent have sufficient evidence that the tax agent does not properly comply with this responsibility, causing damage to organizations and individuals paying tax, they shall request the Department of Taxation to suspend the activities of the tax agent and the tax agent must compensate organizations and individuals paying tax under the contract signed with organizations and individuals paying tax.

e) The tax agent shall make report to the tax agency in the following cases:

- Reporting situation of tax procedure services business activties and other necessary information to serve the management activities upon request in writing of the tax agency.

- Within ten (10) working days from the date of change of the list of tax agent, the tax agent must notify the Department of Taxation under direct control, including:

+ List of employee of tax agent newly recruited under the Form No. 03 issued together with this Circular.

+ List of employee of tax agent who violates the provisions of Clause 2, Article 17 of this Circular, or is transfered, leaves job, retires, dies or is not eligible to practice in accordance with regulation of law under the Form No. 04 issued together with this Circular.

The Department of Taxation shall send notice of the tax agent on the changed list of employee of the tax agent via internal electronic network of the tax sector within one (01) working day within one (01) working day after receipt of the notification of the tax agent. The General Department of Taxation shall publish the changed list of employee of the tax agent on website of the General Department of Taxation within one (01) working day after receipt of the notification of the changed list of employee of the tax agent sent by the tax Department.

Chapter IV

MANAGEMENT OF PRACTICE ACTIVITIES OF THE TAX AGENT

Article 9. Responsibilities of the tax agency of various levels

1. The General Department of Taxation

a) Developing and submitting the competent State agencies to promulgate legal normative documents on tax procedure services.

b) Directing tax agency of various levels to manage and supervise the activities of tax agents and employee of tax agent.

c) Issuing, propagating and directing and organizing the implementation of regulations on annual training and refreshing of technique and knowledge, regulations on examination for granting certificate of tax procedure services practice.

d) Developing programs, textbooks, training materials of two (02) exam subjects prescribed in Clause 1, Article 13 of this Circular in order to publicly post on the website of the General Department of Taxation and manage the organization of examination review for the candidates.

dd) Organizing examination and granting certificate of tax procedure services practice.

e) Revoking certificate of tax procedure services practice in case of law violation of the employee of tax agent and informing the tax agency of various levels of the case.

g) Unifiedly managing and publicly posting the list of tax agent and employee of tax agent on website of the General Department of Taxation, including:

- List of qualified tax agent for tax procedure services business, employee practicing tax procedure services.

- List of tax agent is suspended from the operation, dissolution, bankruptcy or operation termination; employee of tax agent staff is suspended, revoked certificate of tax tax procedure services practice.

- The public content including tax agent name, headquarters address, tax identification number, year of establishment, telephone number, legal representative, list of employee of tax agent, number of certificate of tax procedure services and other necessary information related to tax agent and employee of tax agent.

h) Synthesizing and assessing the annual activities of the employees of tax agent, tax agents and developing solutions to support the development of tax agents.

2. Department of Taxation of provinces and cities

a) Managing, monitoring and supervising the activities of tax agents, employee of tax agent; guiding and assisting tax agent on policy of tax law, tax procedures, training of contents, regulation on tax policy, tax procedure; installation instruction and use of softwares for performance of electronic tax procedures; commendation, handling of violations of tax agents and employee of tax agent.

b) Organizing and coordinating with occupational associations or training and refreshing facilities that have been registered and accredited the organization of training and refreshing courses of knowledge of tax policy, tax procedures and accounting for the examinee to get certificate of tax procedure services practice.

c) Receiving the registration dossier of eligibility for tax procedure services of the tax agent; granting certificate of eligibility of tax procedure services business for tax agent;

d) Suspending activities of tax procedure services for tax agent violating the law and notifying tax agency of various levels;

dd) Suspending the practice of employee of tax agent in case of law violation and notifying tax agency of various levels

e) Publicizing list of tax agent, employee of tax agent at headquarters of tax agency promptly sending the information related to tax agent and employee of tax agent as prescribed at Point g, Clause 1, Article 9 so that the General Department of Taxation could post publicly on its website.

g) Facilitating the tax agent when it is authorized by taxpayer to perform transactions with the tax agency.

h) Inspecting and examining, monitoring and handling of violations in the observance of law and the provisions of this Circular for tax agents, employee of tax agent practicing in the area under its competence. In case of violation to the extent of revocation of certificate of tax procedure services as prescribed at Point b, Clause 2, Article 17 of this Circular, the Department of Taxation shall make report to the General  Department of Taxation for handling as prescribed.

Article 10. Rights and responsibilities of organizations and individuals using tax agent services.

1. Signing contract with the tax agent on the scope of authorization and responsibilities of each party. Exercising the rights and responsibilities as agreed in the contract signed with the tax agent.

2. Providing complete and accurate documents, dossier and materials and necessary information related to tax procedure under contract signed with tax agent.

3. At least five (05) working days before the tax agent carries out the first work on tax procedures specified in the contract, the taxpayer must notified in writing to the tax agency about the use of tax procedure services together with the copy of contract of tax procedure services with the taxpayer’s certification.

Chapter V

ORGANIZATION OF EXAM AND GRANT OF CERTIFICATE OF TAX PROCEDURE SERVICES

Article 11. Conditions for exam

The examinee for certificate of tax procedure services must satify the following conditions:

1. Not being the subject as prescribed in Clause 1, 2, 3, 4, 6, Article 4 of the subjects who are not permitted to work as a tax agent specified in this Circular.

2. Having college diploma or higher education in the economics, finance, accounting, audit, law ( economic law specialty) and having working time in this area from two (02) years or more to the date of submission of examination dossier.

3. Submitting complete dossier as prescribed in Article 12 of this Circular.

Article 12. Dossier for exam

1. For the dossier of first exam registration to obtain the certificate of tax procedure services practice, the examinee shall submit a set of dossier including:

a) Application for exam under Form No. 05 issued together with this Circular.

b) Curriculum vitae with certification of the competent labor management agency or People’s Committee of Commune, ward or town of residing place.

c) Diploma of college or higher education in one of stipulated speciality ( certified copy)

d) Identity card or passport (for foreigner) (certified copy).

dd) One (01) 3x4 color photo and two (02) 4 x 6 color photos taken within six (06) months prior to the time of submission to the exam and two (02) envelopes stamped and clearly specifying full name and address of the receiver of exam notice, schedule and results.

e) Certificate of number of years of professional work from the unit where the examinee has worked or the social insurance book of the examinee (certified copy).

g) Documents for subject exemption as prescribed (if any).

2. Dossier of registration for retaking failed exam subject or registration of exam subjects not having been taken, the examinee shall submit one (01) set of dossier, including:

a) Application for exam under form No. 05 issued together with this Circular.

b) Non-certified copy of the certificate of exam mark announced by the Board of invigilators (under form 07 or form 08 issued together with this Circular)

c) One (01) 3x4 color photo and two (02) 4x6 color photos taken within six (06) months prior to prior to the time of submission to the exam and two (02) envelopes stamped and clearly specifying full name and address of the receiver of exam notice, schedule and results.

3. Dossier of exam shall be directly submitted at the General Department of Taxation or via post.

4. Upon receiving dossier of exam attendance for certificate of tax procedure services practice, if the dossier is incomplete as prescribed after check, the General Department of Taxation shall notify the examinee upon receipt of dossier for the case of direct receipt; within seven (07) working days from the date of receiving dossier for the case of receipt by post.

Article 13. Organization of exam and grant of certificate of tax procedure services practice

1. Content of exam for granting certificate of tax procedure services practice including:

a) The 1st exam subject: Tax law

Content of exam of tax law subject includes Law and documents guiding the implementation of value added tax, corporate income tax, special consumption tax, personal income tax, resources tax, other types of tax, charges and fees; Law on Tax Administration and documents guiding the implementation.

b) The 2nd exam subject: Accounting (knowledge of exam equivalent to college level)

Content of exam of accounting subject includes the accounting law and documents guiding the implementation; standards of Vietnamese accounting.

The examinee can take part in exam reviewing classes that have been registered by the tax agency, occupational association or training and refreshing  by tax authorities, professional associations or training institutions, training has been registered and Taxation accreditation program agreed by the General Department of Taxation regulations.

2. Form of exam: Writing exam, quiz, or oral exam. The time for each exam subject depends on the form of exam from 30 minutes to 180 minutes.

3. Organization of exam

a) Exam organization agency: The General Department of Taxation shall organization the Board of invigilators to grant certificate of tax procedure services practice concentrated in the whole country.

b) Time of exam organization: The Board of invigilators shall organize one (01) exam in the third quarter or fourth quarter of each year. At least three (03) months prior to the exam date, the Board of invigilators shall announce on the website of the General Department of Taxation and on the mass media about the conditions, standards, time, location od exam and other information related to the exam.

At least fifteen (15) days prior to the exam date, the Board of invigilators shall notify the examinees of the contents including: Nominal number, exam subject, exam time, exam charge and other relevant information.

Prior one (01) date to the exam date, the Board of invigilators shall convene the candidates to disseminate rules of exam, collection of exam charge, handover of exam attendance slip and correction of error on candidate’s information.

c) Exam organization location: The General Department of Taxation shall decide on exam location ensuring convenience for candidates registering for examination.

d) Exam charge: The examinee for certificate of tax procedure services practice must pay the exam charge as prescribed by the current law.

4. Handling of violation for candidate.

a) Imposing a caution or making record of violation of the candidate having acts of copying other candidate’s lesson or let another candidate copy his/her lesson.

- The 1st time violation: Imposed a caution before exam room

-  The 2nd time violation: Made a written caution record and subtracting 20% exam mark of that exam subject.

- The 3rd violation: Made a written suspension record of exam subject and result of that exam shall not be recognized.

b) Suspending exam and canceling the result of entire exam if the candidate has one of the acts of violation as follows:

- Bringing into the examination room the materials and items prohibited from bringing into the examination room during the time from handover of exam paper to the end of hour exam (used or not having been used).

- Using materials related to the exam performance and the transceiver of information of any kind, including inside and outside the exam room.

- Getting available solution of the other (used or not having been used).

- Transferring drafting paper or exam to another candidate or receiving drafting paper or exam from another candidate.

- Intentionally failing to submit exam, using exam or drafting paper of other to submit in stead.

c) Cancelling exam result and banning from taking two (02) exams for granting certificate of tax procedure services practice organized subsequently, if there is one of the following violations:

- Assaulting superintendent, examiner and assistant of the Board of invigilators, Board of re-examination.

- Disorderly disrupting security in the examination area, causing serious consequences for the exam.

- Giving false declaration of dossier or hiring someone to take exam.

5. Exam result, reservation of exam result and re-examination of exam result

a) The satisfactory exam is the one with 5 points or more on the scale of 10

b) Candidate with satisfactory exam result includes:

- Candidate taking exam meets requirements of two (02) exam subjects

- Candidate taking exam meets the exam subject of tax law ( for the case the candidate is exempted from exam subject of accounting)

- Candidate taking exam meets the exam subject of accounting ( for the case the candidate is exempted from exam subject of tax law)

c) The examinee having not taken adequate exam subjects or there is unsatisfactory exam subject shall be granted certificate of exam mark by the Chairman of Board of invigilators as a basis for preparing dossier of subsequent exam subject or unsatisfactory exam subject in the following exams.

d) Announcement of exam result: Within forty five (45) days from the end date of the exam, the Board of invigilators shall publish the exam result on the website of the General Department of Taxation. Within fifteen (15) days from the date of publication of exam result, from the date of publication of exam result, the Board of invigilators shall grant the examinee certificate of exam mark under form No. 07, issued together with this Circular.

The certificate of exam mark shall be sent to the candidate via post in the form of registered mail; in case the candidate comes to receive certificate of exam mark directly at the tax agency, he must produce identity card and sign for receipt in the list of granting certificate of exam mark.

dd) Reservation of exam result: The satisfactory exams shall be reserved for three (03) consecutive years from the date of of granting certificate of exam mark and certificate of re-examination mark (if any) notified by the Board of invigilators;

e) Re-examination of exam result:

The time limit for receiving application for re-examination is thirty (30) days maximally from the date of publication of exam result. The date of receipt of application for re-examination is the date the official receives the application directly or the date of the postal seal where the candidate sends application for re-examination. After the above time limit, the application for re-examination shall not be settled.

The Board of invigilators shall organize the re-examination of the exam. The Chairman of the Board of invigilators shall approve the re-examination result and announce the re-examination result (under form No.08 issued together with this Circular) to the candidate within thirty (30) days from the end date of receipt of application for re-examination; the re-examination result shall be kept and preserved together with dossier of exam.

Article 14. Exemption from exam subject

1. Exemption from exam subject of accounting

a) The examinee has certificate of accounting practice, certificate of auditor granted by the competent authority as prescribed by the Ministry of Finance;

b) Person who has been lecturer of accounting subject at universities and colleges with consecutive working time from (05) years or more, after leaving the post of lecturer (excluding case of discipline and coercive job leaving) and registering examination for certificate of tax procedure services practice within three (03) years from the date of the decision on transfer of work, retirement or quitting.

c) Those who have worked in the area of accounting in organizations such as state management agency, enterprise, non-business unit, political organization, political and social organization, social organization, social-occupational with the educational background of college or higher education in the accounting speciality or auditing and have worked in the accounting area in  (05) consecutive years or more, except for those who are officials, civil servants as prescribed by law.

2. Exemption from exam subject of tax law

a) Tax official with the rank of tax specialist, tax inspectors, tax examiner of college or higher college with working time in the tax sector from (05) years or more and when leaving work (excluding case of discipline and coercive job leaving) and registering for exam attendance for the certificate of tax procedure services practice within three (03) years from the date of decision on transfer of work, retirement or job leaving.

b) Person who has graduated from university of economic law specialty and has certificate of lawyer practice granted by the competent authority as prescribed by Ministry of Justice.

c) Person works as lecturer of subject concerning tax at universities and colleges with continuous time of working from five (05) years or more, after leaving work (excluding case of discipline and coercive job leaving) and registering for exam attendance for the certificate of tax procedure services practice within three (03) years from the date of decision on transfer of work, retirement or job leaving.

3. Exemption from two (02) exam subjects of tax law and accounting

a) Person who has certificate of registration for audit practice granted by the competent authority as prescribed by Ministry of Justice.

b) Tax official with the scale of tax specialist, tax inspectors, tax examiner with continuous working time in the tax sector from ten(10) years or more and when leaving work (excluding case of discipline and coercive job leaving) within three (03) years from the date of decision on transfer of work, retirement or job leaving and registering with the General Department of Taxation for consideration of granting the certificate of tax procedure services practice.

Article 15. Granting certificate of tax procedure services practice

1. Granting the certificate of tax procedure services practice to the examinee with satisfactory result.

The certificate of tax procedure services practice shall be issued unifiedly by the General Department of Taxation (under the form No.09 issued together with this Circular). The General Department of Taxation shall grant certificate of tax procedure services practice to the examinee with satisfactory result after fifteen (15) days from the date of official exam result. When coming to receive the certificate of tax procedure services practice at the tax agency, candidate must produce identity card and sign for receipt in the list of granting certificate of tax procedure services practice.

2. Granting certificate of tax procedure services practice for the case of examption from two (02) exam subjects.

2.1. Dossier to request the grant of certificate of tax procedure services practice, the person who registers for granting certificate of tax procedure services practice shall submit one (01) set of dossier including:

a) Application for registration of granting certificate of tax procedure services practice in cases of under form No. 06a, 06b issued together with this Circular.

b) Curriculum vitae with certification of the competent labor management agency or People’s Committee of commune, ward and town where residence is registered.

c) Diploma of college or higher education in one of the specified speciality (certified copy).

d) Identity card or Passport (for foreigner) (certified copy).

dd) Two (02) 3x4 color photos taken within six (06) months prior to the time of submission of dossier for registration of granting certificate of tax procedure services practice.

e) Certificate of registration for audit practice granted by the competent authority as prescribed by Ministry of Justice (certified copy) for the subject exempted as prescribed at Point a, Clause 3, Article 14 of this Circular; Certificate of number of years of professional work of the unit where the candidate has worked or the social insurance book of the examinee (certified copy for the subject exempted under the provisions of Point b , Clause 3, Article 14 of this Circular.

2.2. Dossier for registration of granting certificate of tax procedure services practice shall be submitted directly at the General Department of Taxation or via post.

2.3. Granting certificate of tax procedure services practice.

The General Department of Taxation shall organize to grant certificate of tax procedure services practice (under form No.09 issued together with this Circular) to the candidates who are exempted from two (02) exam subjects within fifteen (15) days from the date the person who registers for granting certificate of tax procedure services practice has fully submitted dossier as prescribed at Point 2.1, Clause 2, Article 15 of this Circular. When coming to receive certificate of tax procedure services practice at the tax agency, the person who registers for granting certificate of tax procedure services practice must produce his identity card and sign for receipt in the list of granting certificate of tax procedure services practice.

Chapter VI

COMMENDATION AND HANDLING OF VIOLATION

Article 16. Commendation

The tax agent and employee of tax agent upon well complying with provisions on tax law and provisions in this Circular shall be commended by the general regulations of the State.

Article 17. Handling of violation

1. Handling of violation for tax agent

a. The tax agent shall be suspended from activities of tax procedure services in the following cases:

- No longer qualified as tax agent under the provisions of Article 6 of this Circular.

- Failing to provide information as required by the tax agency.

- Disclosing information that causes material and spiritual damage and prestige of organizations and individuals using the tax agent services, except where organizations and individuals using the services of tax agents agree or with the stipulation of the law.

- Recruiting, using and managing employees practing the tax agent not in accordance with provisions in this Circular.

The Department of Taxation shall directly make a decision to suspend activities of tax procedure services business under form No.10 issued together with this Circular. The decision of suspension of activities of tax procedure services business shall be made into three (03) copies, one (01) copy sent to the tax agent, one (01) copy sent to the General Department of Taxation and one (01) copy kept at the Department of Taxation that has made a decision.

The General Department of Taxation shall publicize on its website the list of tax agents suspended from activities of tax procedure services business and delete their names from the public list of tax agent qualified for tax procedure services business.

b. The time suspended from activities of tax procedure services business since the discovery of above acts until the tax agent remedies the consequence. If the tax agent is qualified for tax procedure services business and wishes to continue to operate, it must re-prepare dossier of registration for activities of tax procedure services business and send it to the Department of where the tax agent headquarters is located as prescribed in Clause 1, Article 7 of this Circular.

2. Handling of violation for employee of tax agent

a) The employee of tax agent is supended from practicing tax procedure services for one (01) year in the following cases:

- Let others borrow or use the others’ certificate of practice or practicing in two (02) tax agents or more in the same period.

- Performing practice when his name is not in the list of employees practicing tax procedure services publicly posted on the website of the General Department of Taxation.

The Department of Taxation under direct management shall make a decision on suspension of practice of tax procedure services under the Form No.11 issued together with this Circular. The decision on suspension of practice of tax procedure services is made into four (04) copies, one (01) copy sent to the tax agent, one (01) copy sent to the General Department of Taxation and one (01) copy sent to person revoked certificate and one (01) copy kept at Department of Taxation that has made a decision.

The General Department of Taxation shall publicly post the list of employees of tax agent suspended the practice of tax procedure services and delete their name from the public list of practicing employee of tax agent on its website.

b) The employee of tax agent and person granted certificate of tax procedure services practice are revoked the certificate of tax procedure services practice in the following cases:

- Having acts of collusion, helping taxpayer evade tax or defraud tax fraud and being sentenced by a effective judgment for tax evasion (as prescribed in Article 161 of the Criminal Code of the Socialist Republicof Vietnam No. 15/1999/QH10 dated December 21, 1999).

- Being discovered to use false diploma and certificate in dossier of exam for certificate of tax procedure services practice.

The Department of Taxation shall make a decision on revoking certificate of tax procedure services practice under the Form No. 12 issued together with this Circular. This decision is made into four (04) copies, one (01) copy sent to the tax agence directly managing tax agent, one (01) copy sent to the person who is revoked  certificate, one (01) copy sent to tax agent and one (01) copy kept at the General Department of Taxation.

The General Department of Taxation shall publicly post the list of employees of tax agent revoked the certificate of tax procedure services practice and delete their name from the public list of practicing employee of tax agent on its website.

Chapter VII

IMPLEMENTATION ORGANIZATION

Article 18. Effect

This Circular takes effect as from October 1, 2012 and replaces Circular No. 28/2008/TT-BTC dated April 03, 2008 of the Ministry of Finance.

Article 19. Responsibility for implementation

1. The tax agency of various levels is responsible for disseminating and guiding the content of this Circular to taxpayers and tax agents in the area.

2. The organizations, individuals and taxpayers under the subject of adjustment of this Circular must carry out instructions in this Circular.

Any problem arising in the course of implementation should be promptly reported to the Ministry of Finance for timely guidance and settlement./.