Are foreigners required to marry Vietnamese nationals to take the exam for tax procedure practicing certificates?

Are foreigners required to marry Vietnamese nationals to take the exam for tax procedure practicing certificates?

Based on Article 4 of Circular 10/2021/TT-BTC regulating the conditions for taking the exam to obtain the exam for tax procedure practicing certificates as follows:

Eligibility Conditions

Individuals taking the exam to obtain the exam for tax procedure practicing certificates must be Vietnamese or foreigners permitted to reside in Vietnam for 12 months or more and must meet the following conditions:

1. Possess full civil act capacity;

2. Hold a university degree or higher in economics, tax, finance, accounting, auditing, law, or other relevant fields where the total coursework in economics, finance, accounting, auditing, tax, and financial activity analysis is 7% or more of the total academic program;

3. Have a working experience related to tax, finance, accounting, auditing for 36 months or more. This work experience is accumulated from the graduation date noted on the university (or postgraduate) diploma until the time of exam registration;

4. Submit a complete application for the exam and pay the required exam fees according to the regulations.

Thus, foreigners wishing to take the exam for tax procedure practicing certificates are not required to marry a Vietnamese national but must be permitted to reside in Vietnam for 12 months or more and meet the conditions as stipulated.

Are foreigners required to marry Vietnamese nationals to take the exam for tax procedure practicing certificates?  (Image from the Internet)

Is a health certificate included in the application for exam for tax procedure practicing certificates in Vietnam?

Based on Article 5 of Circular 10/2021/TT-BTC regulating the exam registration dossier for tax procedure practicing certificates, as follows:

Exam Registration Dossier

1. Applicants for the tax procedure practicing certificates shall submit their exam dossiers to the examination council via the General Department of Taxation's electronic portal, including:

a) Exam registration form as per Form 1.1 in the Appendix issued with this Circular;

b) University or postgraduate degree according to clause 2 Article 4 of this Circular; if the degree is not in economics, tax, finance, accounting, auditing, law, the candidate must submit a transcript detailing the number of credits or course hours of all studied subjects (scanned copy);

c) Written confirmation of work experience as per Form 1.2 in the Appendix issued with this Circular or social insurance book proving work experience according to clause 3 Article 4 of this Circular (scanned copy);

d) Identity card or citizen identification card (for Vietnamese nationals) in cases where the national database on population has not been activated or a passport (for foreigners) that is valid until the exam registration date (scanned copy);

dd) A color photo 3x4 cm with a white background taken within 6 months from the date of application submission (photo file).

2. For those registering to retake unpassed exams or for exams not previously attended, the candidate must submit an exam application to the examination council via the General Department of Taxation's electronic portal, including documents specified in point a, point d (if changed from the previous exam), and point dd of clause 1 of this Article.

Thus, foreigners submitting exam registration for tax procedure practicing certificates do not need to submit a health certificate, but only need to prepare the required application documents as stated above.

When shall an exam for tax procedure practicing certificate be revoked in Vietnam?

Based on clause 1 Article 13 of Circular 10/2021/TT-BTC regulating the revocation of professional certifications for tax procedure services, as follows:

- Non-truthful declaration of working experience in the exam dossier, application for certification in tax procedure services;

- Falsifying, forging, or committing fraud regarding qualifications, exam score certificates in the exam dossier, application for certification in tax procedure services;

- Taking the exam on behalf of someone else or having someone take the exam on your behalf in the certification exam for tax procedure services;

- Using fake or invalid auditor certification, accountant certification in the application for certification in tax procedure services;

- Auditor certification, accountant certification has been revoked for cases where certification for tax procedure services was issued according to point a clause 3 Article 11 of Circular 10/2021/TT-BTC;

- Allowing someone else to use your tax procedure practicing certificates.