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

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

Tax consulting company services vinasc 2– 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

Tax consulting company services vinasca) 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.