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On September 22, 2022, the General Department of Taxation promulgated Decision 1521/QD-TCT on the Administration’s procedures for tax service practice

• The administration’s procedures for tax service practice include the following:

 1/ The procedure of granting and revoking a tax service practice certificate.

 2/ The procedure of administration for the business activities of tax agents and staff.

3/ The procedure of administration for knowledge development.

• Regarding the assignment of responsibility for the implementation of the procedure:

 1/ The Department of Propaganda and Support is responsible for implementing and supervising the granting of practice certificates, organizing the updating of practice development, and directing and guiding Tax Departments to perform the tasks specified in this procedure.

2/ Heads of tax bodies at all levels are responsible for organizing, deploying, and assigning staff to comply with the provisions of this procedure; periodically or surprisingly, the superior tax authority shall inspect the implementation of the procedure by the inferior and reward and discipline according to the prescribed regime.

3/ During the implementation of the procedure, if there are any problems, the Tax Departments of the provinces and cities shall promptly report them to the General Department of Taxation for consideration and resolution.

Decision 1521/QD-TCT takes effect from September 22, 2022

Viet Australia
Viet Australia Auditing Company is an independent auditing organization licensed and established in 2007 in the Socialist Republic of Vietnam.