Improving Vietnamese law on establishment of tax agents

Abstract

The State’s attention to tax agents is increasingly evident when the 2019 Law on Tax Administration devotes a separate chapter to regulate this subject, and at the same time the Ministry of Finance issued Circular No. 10/2021/TT-BTC dated January 26, 2021 guiding the management of tax procedure service practice. However, the process of applying these regulations in practice has revealed a number of limitations and inadequacies in the establishment of tax agents that need to be analyzed and clarified in order to propose a number of solutions to improve the law on this issue in the coming time.