6 subjects are not allowed to work as tax agents

(Baonghean) On July 19, 2012, the Ministry of Finance issued Circular No. 117/2012/TT-BTC providing guidance on tax procedure service practice.

Accordingly, 6 subjects are not allowed to work as tax agents, including: People whose tax procedure service practice certificates are revoked; People who have violated the law on tax, customs, and auditing and are administratively sanctioned within 01 year from the date of the sanction decision; People who are being prosecuted for criminal liability or serving a prison sentence; People who are limited or have lost their civil act capacity; Officials and civil servants according to the provisions of the law on officials and civil servants; Officials and civil servants who have ceased to hold their positions but are not allowed to do business during the prescribed period according to the provisions of the law.

Subjects not falling into the 6 cases mentioned above, having a college degree or higher in economics, finance, accounting, auditing, economic law and having worked in this field for 2 years or more can take the exam to obtain a certificate of practice in tax procedure services.

The application documents include: Application form; CV certified by the competent labor management agency or the People's Committee of the commune, ward or town where the applicant resides; college degree or higher in one of the prescribed majors; ID card or passport; photo, stamped envelope with pre-addressed address; certificate of years of professional work and documents as prescribed for exemption from the exam (if any).

This Circular replaces Circular No. 28/2008/TT-BTC dated April 3, 2008 and takes effect from October 1, 2012.

NT (Synthesis)