Policy on registration of establishment and operation of tax agents in Vietnam

  • Nguyễn Thị Lệ Thúy


The paper examining the current state of policy on registration of the establishment and operation of tax agents, indicating major barriers to policy regulation, has limited the development of tax agents. Vietnam. From this, the paper proposes some policy improvement measures in the time to come: diversification of the business model of business registration; Expand the scope of activities of the DOT; Finalization of regulation on registration of registration of services provision; Issuance of quality standards for quality control services; Finalization of regulation on legal liability of DOT; And promulgated Code of Conduct for professional conduct of DOT.
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