Are only Vietnamese citizens eligible for taking the exam for tax procedure practicing certificates?

Are only Vietnamese citizens eligible for taking the exam for tax procedure practicing certificates?

Pursuant to Clause 1 Article 4 of Circular 10/2021/TT-BTC guiding the management of tax procedure services issued by the Minister of Finance, it is stipulated as follows:

Eligibility for the Exam

Candidates for the exam for tax procedure practicing certificates may be Vietnamese nationals or foreigners residing in Vietnam for 12 months or more, and must meet the following conditions:

1. Possess full legal capacity;

2. Hold a university degree or higher in economics, taxation, finance, accounting, auditing, law or have a degree in other fields with courses in economics, finance, accounting, auditing, taxation, financial operations analysis accounting for 7% or more of the total credits of the program;

3. Have at least 36 months of practical work experience in taxation, finance, accounting, or auditing. This period is cumulatively calculated from the graduation date recorded on the university (or postgraduate) degree to the registration date for the exam;

4. Submit complete exam registration documents and fees as stipulated.

Thus, according to the above regulation, not only Vietnamese citizens but also foreigners residing in Vietnam for 12 months or more who meet the aforementioned conditions are eligible to take the exam for tax procedure practicing certificates.

Are only Vietnamese citizens eligible for taking the exam for tax procedure practicing certificates? (Image from the Internet)

Shall law graduates submit academic transcripts when applying for the exam for tax procedure practicing certificates in Vietnam?

Pursuant to Point b Clause 1 Article 5 of Circular 10/2021/TT-BTC guiding the management of tax procedure services issued by the Minister of Finance, the stipulations are as follows:

Exam Registration Documents

1. Candidates applying for the tax procedure practice certificate must submit their exam registration documents to the exam council via the General Department of Taxation's online portal, which includes:

a) Exam registration form using Form 1.1 in the Appendix attached to this Circular;

b) University or postgraduate degree as specified in Clause 2 Article 4 of this Circular; if the degree is not in economics, taxation, finance, accounting, auditing, or law, the candidate must submit accompanying academic transcripts clearly showing the number of credits for all courses (scanned copy);

c) Work experience confirmation using Form 1.2 in the Appendix attached to this Circular or a social insurance book proving work experience as stipulated in Clause 3 Article 4 of this Circular (scanned copy);

d) Identity card or citizen identification card (for Vietnamese nationals) in case the national database on population is not operational or a valid passport (for foreigners) at the time of registration (scanned copy);

dd) A 3x4 cm color photo with a white background taken within 6 months by the time of registration (photo file).

2. For cases registering for portions of the exam not previously taken or for retaking portions not meeting the requirements, candidates must submit documents as specified at points a, d (if there are changes from the previous attempt), and đ Clause 1 of this Article.

One of the required documents is the university or postgraduate degree as specified in Clause 2 Article 4 of the Circular; if the degree does not pertain to economics, taxation, finance, accounting, auditing, or law, the candidate must submit accompanying academic transcripts clearly showing the number of credits for all courses (scanned copy).

Therefore, if the candidate already has a bachelor's degree in law, it is not necessary to submit the academic transcripts showing the course credits according to the above regulation.

What are duties of the exam council for the tax procedure practicing certificate exam in Vietnam?

Pursuant to Clause 3 Article 8 of Circular 10/2021/TT-BTC, the exam council is tasked with:

- Officially announcing on the General Department of Taxation's online portal and at least one mass media outlet the conditions, time, venue, and other information related to the exam at least 45 days before the exam date;

- Posting the candidate list (name, date of birth, registration number, subjects, exam venue) and other relevant information on the General Department of Taxation's online portal at least 15 days before the exam date;

- Organizing the exam, grading, re-marking as requested and reporting to the General Department of Taxation for approval of the exam and re-mark results;

- Publishing exam and re-mark results on the General Department of Taxation's online portal and sending exam scores and re-mark results to candidates via email as registered by the candidate within 30 days from the end of the exam or the deadline for re-mark requests;

- Being responsible for security and safety for candidates and other organizations and individuals involved during the exam period.