How to provide tax agent company service in Vietnam

Taxation is a field that always receives attention from organizations and individuals in society; The provisions of the law in the field of taxation are also becoming more and more stringent and developing to be more suitable to the socio-economic situation of our country. Realizing that the demand for establishing a company in the field of taxation of clients is increasing, Viet An Tax Agent would like to introduce the provisions of the law related to the conditions, procedures and dossiers of establishment of a tax agent company.

Tax Agent in Vietnam

A tax agent is a business enterprise that provides tax-related services. Tax agents shall register their business and operate in accordance with the Law on Enterprises, carry out tax procedures as agreed with taxpayers

The services that tax agents are authorized to provide to taxpayers include:

Conditions for setting up a tax agent

Business in tax procedure services belongs to the group of conditional business lines. According to the provisions of Article 22 of Circular 10/2021/TT-BTC, individuals and organizations that want to operate must have a certificate of eligibility to provide tax procedure services (referred to as tax agent licenses for short)

Conditions for being granted a tax agent license are prescribed as follows:

• Applicant: The applicant for the license must be a legally established enterprise with a registered tax agent business code
• Personel: There are at least 2 people who have a tax agent practice certificate (also known as a tax procedure service practice certificate) working full-time under a labor contract at the enterprise
• CPA certificate: Having at least 1 employee with an accountant certificate (also known as a certified public accountant – abbreviated in English as CPA) working full-time under a labor contract at the enterprise in case the tax agent registers to provide accounting services for companies, micro enterprises.

Process – procedures for opening a tax agent

Based on the above conditions, the procedure for establishing a tax agent includes the following 2 steps:

• Step 1: Establish a business and register the tax agent business line
• Step 2: Carry out the procedures for applying for a tax agent license

Procedures and dossiers for establishment of tax agents (apply for business registration certificates)

Components of a dossier for establishment of a company providing tax procedure services include:

• Application for registration of establishment of a company providing tax procedure services
• Charter of the company (tax agent)
• List of members/shareholders contributing capital to establish a tax agent
• Certified copy of ID card/ passport of the legal representative and individual members/ shareholders
• Certified copy of the establishment decision/business registration license of the member/ shareholder being an organization
• A document appointing an authorized representative to manage the contributed capital at the tax agent of the member/ shareholder of the organization, enclosed with a certified copy of the ID card/ passport of the authorized representative.

Submission of dossiers for establishment of tax agents

Units can submit dossiers for establishment of tax agent enterprises in the following 2 forms:

• First, submit the paper dossier directly at the One-Stop Shop – Department of Planning and Investment of the province/city where the enterprise is headquartered or send it by post. However, in some provinces/cities, the Department of Planning and Investment does not accept paper documents, but only accepts online applications, so it is necessary to check before implementing
• Second, register an account and submit an online application on the National Business Portal.

After 3 working days from the date of receipt of a complete and consolidated dossier, the Business Registration Office shall issue a certificate of business registration to the tax agent. In case the dossier is invalid, the Business Registration Office will issue a notice requesting the enterprise to amend or supplement the information and submit it again.

Procedures and dossiers for applying for a tax agent license

As shared, enterprises operating in the field of providing tax-related services belong to conditional business lines. Therefore, after being granted a business registration certificate, you must carry out procedures to apply for a certificate of eligibility to provide tax procedure services

A dossier of application for a tax agent license for an enterprise comprises:

• Form 2.6 – Application for Tax Agent License
• A scanned copy of the tax agent practice certificate of the company’s employees
• A scanned copy of the accountant’s certificate of the company’s employees (if the company registers to provide accounting services for companies and micro-enterprises)
• A scanned copy of the labor contract between employees with tax agent certificates, accountant certificates and the company.

After fully preparing the dossier, the enterprise submits to the Department of Taxation in an online form via the website of the General Department of Taxation. After 5 working days from the date of receipt of a complete and valid dossier, the Tax Department shall issue a tax agent license to the enterprise. In case of refusal, the Department of Taxation will reply in writing and clearly state the reason.

Some notes when setting up a company providing tax agency service

For tax agent employees

Individuals in the following cases may not be employees of tax agents:

• Cadres, workers and state employees, persons holding positions in the people’s army and people’s police
• Persons who are banned from practicing tax, accounting, and auditing procedures
• Persons who are being examined for administrative liability or are serving penalties from
• Persons who have been convicted of crimes related to accounting, taxation or finance but have not yet had their criminal records expunged
• Persons administratively sanctioned for tax, accounting and audit

Responsibilities of tax agents

In the course of operation, tax agents need to pay attention to the following:

• Only the services stated in the license issued by the Tax Department may be provided
• Must ensure that the conditions for obtaining a tax agent license are maintained throughout the operation process
• Compliance with regulations on recruitment and management of tax agent staff
• Compliance with laws on taxation, corporate accounting and other relevant regulations
• To take responsibility and compensate taxpayers when errors occur or cause damage under contracts signed with taxpayers
• Send a notification to the Tax Department when there is a change in tax agent information
• Send a report to the Department of Taxation on the situation of tax agency activities no later than January 15 of each year

Some frequently asked questions

What are the conditions for setting up a tax agent?

Conditions for being granted a tax agent license are as follows:

What is the tax agent business line?

Tax agent business line is 6920 – Activities related to accounting, auditing and tax consultancy

Details: Business of tax procedure services

Where to apply for a tax agent license?

Enterprises submit dossiers to the Tax Department of the province/city where the tax agent is headquartered, online via the web portal of the General Department of Taxation to apply for a tax agent license (also known as a certificate of eligibility to provide tax procedure services)

Do I need a degree or practice certificate to establish a tax agency company?

The Department of Planning and Investment does not require the provision of degrees and certificates when carrying out procedures for establishing a company providing tax services (the stage of applying for a business registration license)

However, when applying for a tax agent practice license (the stage of applying for a sub-license) at the Tax Department, the enterprise must enclose a copy of the tax agent certificate and accountant certificate of the individual practicing full-time at the enterprise.

If you have any difficulties or questions related to the service of establishing a tax agent company, please contact Viet An Tax Agent for the most specific advice.