Responsibilities of the tax agency of various levels
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.
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