vtv2 trực tiếp bóng đá hôm nayWhat are qualifications of a tax agent employee in Vietnam?
What are qualifications of a tax agent employee in Vietnam?
Based on Article 14 ofCircular 10/2021/TT-BTC, a tax agent employee must meet the following standards:
(1) Be a Vietnamese citizen or a foreigner permitted to reside and work in Vietnam, not falling under the provisions of Clause 4, Article 105 of the2019 Law on Tax Administration;
(2) Have a tax procedure service practicing certificate issued by the General Department of Taxation of Vietnam;
(3) Be the legal representative of the tax agent or have an employment contract to work at the tax agent;
(4) Fully participate in the knowledge update program as prescribed in Chapter 4 ofCircular 10/2021/TT-BTC.
What are thequalificationsof vtv2 trực tiếp bóng đá hôm nay in Vietnam? When can vtv2 trực tiếp bóng đá hôm nay start practicing? (Image from the Internet)
When can vtv2 trực tiếp bóng đá hôm nay start practicing in Vietnam?
Based on Point b, Clause 1, Article 15 ofCircular 10/2021/TT-BTC, the registration for the practice of vtv2 trực tiếp bóng đá hôm nay is regulated as follows:
Registration for the practice of vtv2 trực tiếp bóng đá hôm nay
- Principles of registration for the practice of vtv2 trực tiếp bóng đá hôm nay
a) The registration for the practice of tax procedure services is carried out through the tax agent where the registrant is the legal representative of the tax agent or has a labor contract to work.
b) vtv2 trực tiếp bóng đá hôm nay are allowed to practice from the date the Tax Department notifies that they are eligible to practice tax procedure services.
c) At any given time, a person who holds a tax procedure service practicing certificate can only practice at one tax agent.
d) vtv2 trực tiếp bóng đá hôm nay are not allowed to practice during the suspension or termination period of their tax procedure services practice.
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Thus, vtv2 trực tiếp bóng đá hôm nay are allowed to practice from the date the Tax Department notifies that they meet the conditions to practice tax procedure services.
When are vtv2 trực tiếp bóng đá hôm nay suspended or terminated from practice in Vietnam?
Based on Clauses 3 and 4, Article 16 ofCircular 10/2021/TT-BTC, the suspension and termination of practice for vtv2 trực tiếp bóng đá hôm nay are regulated as follows:
- Suspension of practice for vtv2 trực tiếp bóng đá hôm nay.
- vtv2 trực tiếp bóng đá hôm nay are suspended from the practice of tax procedure services in cases where they have not met or correctly updated the knowledge required under Article 20 ofCircular 10/2021/TT-BTC. The suspension period is from the date specified in the suspension notice to the end of December 31 of the suspension year.
- By January 31 of each year at the latest, based on the report on the activities of the tax agents and the knowledge update data of the knowledge updating units, the Tax Department (where the tax agent is headquartered) reviews the hours updated by vtv2 trực tiếp bóng đá hôm nay in the previous year.
+ In cases where the vtv2 trực tiếp bóng đá hôm nay practicing do not meet the required number of hours, the Tax Department will notify the suspension of tax procedure services practice for the vtv2 trực tiếp bóng đá hôm nay according to Form 2.2 in the Appendix issued together withCircular 10/2021/TT-BTC;
+ In cases where the suspended vtv2 trực tiếp bóng đá hôm nay have updated the knowledge to the required number of hours, the Tax Department will update the information of the vtv2 trực tiếp bóng đá hôm nay meeting the practice conditions, to be disclosed according to Point a, Clause 5, Article 16 ofCircular 10/2021/TT-BTC;
+ By the end of December 31 of the suspension year, if the vtv2 trực tiếp bóng đá hôm nay do not meet the required number of hours, the Tax Department will issue a decision to terminate the practice of the vtv2 trực tiếp bóng đá hôm nay according to Clause 4, Article 16 ofCircular 10/2021/TT-BTC.
- Termination of practice for vtv2 trực tiếp bóng đá hôm nay.
- vtv2 trực tiếp bóng đá hôm nay are terminated from the practice if they fall into one of the following cases:
+ The suspension period ends, but the tax agent employee has not rectified the violation.
+ Practicing at more than one tax agent at a time.
+ The tax procedure service practicing certificate is revoked.
+ Violating Clause 4, Article 105 of the2019 Law on Tax Administration.
- The Tax Department (where the tax agent is headquartered) will issue a decision to terminate the practice for vtv2 trực tiếp bóng đá hôm nay according to Form 2.3 in the Appendix issued together withCircular 10/2021/TT-BTC.
- vtv2 trực tiếp bóng đá hôm nay terminated from the tax procedure services practice, if they have rectified the violations and meet the qualifications prescribed in Article 14 ofCircular 10/2021/TT-BTC, are allowed to register for the practice according to Clause 3, Article 15 ofCircular 10/2021/TT-BTC. Except for cases of termination under points a3, a4, Clause 4, Article 16 ofCircular 10/2021/TT-BTC, the registration for the practice is allowed after 12 months from the date the violations are rectified.
What information about vtv2 trực tiếp bóng đá hôm nay is disclosed on the website of General Department of Taxation of Vietnam?
Based on Clause 5, Article 16 ofCircular 10/2021/TT-BTC, within 3 working days from the date the Tax Department issues the notice or decision as prescribed in Clauses 1, 3, and 4, Article 16 ofCircular 10/2021/TT-BTC, the Tax Department will disclose the information about vtv2 trực tiếp bóng đá hôm nay on the website of General Department of Taxation of Vietnam as follows:
- Public information of vtv2 trực tiếp bóng đá hôm nay eligible to practice includes: full name, date of birth, identification/citizenship/passport (for foreigners); information on the tax procedure service practicing certificate and accountant certificate (if any); information on the tax agent where the individual registers for practice.
- Public information of vtv2 trực tiếp bóng đá hôm nay suspended from practice includes: full name, date of birth, identification/citizenship/passport (for foreigners); information on the practicing certificate; information on the tax agent where the individual registers for practice; information on the suspension notice.
- Public information of vtv2 trực tiếp bóng đá hôm nay terminated from practice includes: full name, date of birth, identification/citizenship/passport (for foreigners); information on the practicing certificate; information on the tax agent where the individual registers for practice; information on the termination decision.
