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.
Tin liên quan
The duration of authorization of each representative, including the beginning date;
Responsibilities of the enterprise’s legal representative
Reporting changes to information about the enterprise’s manager
Criteria, rights and obligations of social enterprises
Do accounting, make and submit truthful financial statements in a timely manner according to regulations of law on accounting and statistics.
State assurance about enterprises and owners of enterprises
Subsidiaries are related person of the parent company in the same group
Application of the Law on Enterprises and specialized laws
Acceptance of leased goods
Pass of risks incurred to leased goods