Specifically, the Procedure for the management of tax procedure service practice includes:
- Procedures for issuance and revocation of practicing certificates of tax procedure services.
- Procedures for the management of business activities of tax procedure services of tax agents and the management of the practice of employees of tax agents.
- Procedures for the management of knowledge update.
Within the mentioned procedures, there are guidelines on the Procedure for the handling of tax agents that suspend their operation or business or return to their operation or business after a suspension period as follows:
Regarding tax agents currently operating that suspend their operation or business or tax agents that return to their operation or business after a suspension period, according to regulations on tax registration, the Tax Registration Module shall automatically transfer information to the Tax Agent Management Module.
- In case of suspending the operation or business, the Tax Agent Management Module shall:
+ Automatically update the status of “tax agents suspending their business operation” while disclosing information on the Electronic Information Portal.
+ Automatically send information to the Statement Processing Module to update the status of tax agents suspending their provision of tax procedure services and send information to taxpayers who are using the services of such tax agents (if any).
- In case tax agents return to their operation or business after a suspension period:
+ Tax Agent Management Divisions at Taxation Departments shall inspect the operating conditions of tax agents and their employees. If such conditions are eligible, update the information to the Tax Agent Management Module to annul the status of “tax agents suspending their business operation” while disclosing information on the Electronic Information Portal.
+ The Tax Agent Management Module shall automatically send information to the Statement Processing Module to update the status of tax agents continuing the provision of tax procedure services.
Decision No. 1521/QD-TCT comes into force as of its date of signing.
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