Records and reports of tax agents in electronic forms
Currently, the General Department of Taxation of the General Department is upgrading to meet the receipt of dossiers and reports of tax agents in the form of electronic. During this time, individuals and organizations shall submit dossiers and reports to tax offices in the form of direct or postal.
According to Mr. Nguyen Viet Anh (Hanoi), Circular No. 10/2021/TT-BTC requires people with a certificate of tax agent practice to update knowledge at least 24 hours/year; Circular No. 292/2016/TT-BTC requires accounting practitioners, must update at least 40 hours/year; In particular, there are many updates including accounting and tax knowledge.
Thus, in fact, if an individual practices accounting and opening a tax agent, a lot of knowledge between these two certificates coincides with each other, the individual must be updated twice, both time -consuming, and effort. It does not make sense, while the update of knowledge of accounting certificates - auditors are not accepted by the tax authorities.
Along with a practicing activity by a ministry, Mr. Viet Anh said that there should be a synchronous solution for updating these two certificates as well as allowing online practice reports. Currently, practitioners like Mr. Viet Anh still have to send hard copies to state agencies.
Hanoi Tax Department answered this issue as follows:
Pursuant to Circular No. 10/2021/TT-BTC dated January 26, 2021 of the Ministry of Finance guiding the management of tax procedures for tax procedures:
- In Article 14 of the standard for tax agent staff:
"Article 14. Tax agent staff
Tax agency staff must have the following criteria:
1. Being a Vietnamese citizen or a foreigner is allowed to reside and work in Vietnam, ...
2. Having a certificate of service practice service practice issued by the General Department of Taxation;
3. Being the legal representative of the tax agent or having a labor contract working at the tax agent;
4. To fully participate in the knowledge update program as prescribed in Chapter IV of this Circular ".
- In Article 20 of the time and form of knowledge update:
"Article 20. Time, form of knowledge update
1. Time to update knowledge for tax agent staff and registered service for tax procedures is determined as follows:
a) Time to update knowledge at least 24 hours (equivalent to 3 days) in a year. The number of knowledge updates is accumulated from January 1 to December 31 every year as a basis for practicing or determining the eligibility for practice for the following year ...
2. Form of knowledge update.
a) The registered person to update knowledge in classes update knowledge in the form of direct or online study by the organizers as prescribed in Clause 2, Article 21 of this Circular ... ".
- In Clause 2, Article 21 stipulates that the organizational unit updates knowledge:
"Article 21. Organize knowledge updates
2. The organizational unit updates knowledge include:
a) Tax Departments of provinces and cities directly under the Central Government, Tax School;
b) Financial staff training school;
c) Training institutions with specialized training from university or higher levels in terms of knowledge updated knowledge specified in Clause 1, Article 19 of this Circular;
d) Professional social organizations on tax agents ".
- In Article 31 of the receipt of tax agents:
"Article 31. Provisions of transfer ...
5. During the portal of the General Department of Taxation, the dossier and reporting in the form of electronics has not been received in the forms of this Circular, individuals and organizations submit the dossier., report to tax authorities in the form of direct or postal ".
Time to update knowledge for accounting practitioners
Pursuant to the Ministry of Finance's Circular No. 292/2016/TT-BTC dated November 15, 2016, guiding the annual knowledge update for practicing accountants and accounting service registration people:
- In Clause 1, Article 5 of the knowledge update time:
"Article 5. Knowledge update time
1. Time to update knowledge of at least 40 hours in the year adjacent to the year of registration of accounting service, including at least 20 hours of update knowledge about the contents specified at Point a, Clause 1 4 of this circular ... ".
- In Article 7, stipulate conditions to be approved to organize knowledge updates:
"Article 7. Conditions to be approved to organize knowledge updates
1. Career Association, training institutions, accounting business enterprises must meet the general conditions of organizing classes updating knowledge as follows: ...
2. Specific conditions for organizations:
2.1. For the Career Association: ...
2.2. For training institutions: ...
2.3. For enterprises, the accounting service business self -organizes knowledge updates: ... ".
Based on the above provisions, at present, the current legal documents do not specify the number of hours of update knowledge for registration of accounting service practice (at least 40 hours) recorded in the number of knowledge updates. For tax agent staff (at least 24 hours) and vice versa.
The registered person to update the knowledge of tax procedures for taxes to participate in classes of knowledge updates in the form of direct or online learning by c Organization unit as prescribed in Article 20 of Circular No. 10/2021/TT BTC. The update of accounting practicing knowledge is not under the authority of the tax authority, asking him to contact the competent authority for settlement.
To track the list of units issued by the General Department of Taxation to confirm the conditions for organizing the update of tax agent knowledge, he can refer to the website http://gdt.gov.vn of the General Department Taxes and categories of tax service management.
Currently, the General Department of Taxation of the General Department is upgrading to meet the receipt of dossiers and reports of tax agents in the form of electronic. During the time of the General Department of Taxation, the General Department of Taxation did not meet this receipt, individuals and organizations shall submit the dossier and report to the tax authorities in the form of direct or by postal.
By: Translator: LeAnh-Bizic
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