News

Date 29/07/2017 16:22:34

The Official Dispatch No. 2465/TCT-TTHT addresses new regulations set out in the Circular No. 51/2017/TT-BTC as against the Circular No. 117/2012/TT-BTC providing guidance on practicing as tax intermediaries, including the following noticeable contents:
- Adding a new definition "tax agent branch".
- Streamlining procedures for application for the certificate of conformity with tax intermediary licensing requirements granted to tax agents by eliminating the regulation “the certificate of tax registration”.
- Shortening the duration to process application for the certificate of conformity with tax intermediary licensing requirements to 5 business days instead of 10 business days as previously stipulated.
- Enabling more applicants eligible for attending an exam to obtain the certificate of practicing as tax intermediary who are also required to have at least 2 years' experience in this field of practice.
- Annually, holding at least 2 exams to confer the certificate of practicing as tax intermediary instead of only 1 exam as stipulated before and exempting those holding the certificate of practicing as a chartered accountant from taking exam in 2 subjects.

The Official Dispatch No. 2465/TCT-TT

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