Are the hours of knowledge enhancement course for Vietnamese tax agency employees accumulated?

Are the hours of knowledge enhancement course for Vietnamese tax agency employees accumulated?

Specifically, Point a, Clause 1, Article 20 of Circular 10/2021/TT-BTC stipulates the knowledge enhancement time for tax agency employees as follows:

Time and form of knowledge enhancement

1. The knowledge enhancement time for tax agency employees and persons registering to practice tax procedure services is determined as follows:

a) The minimum knowledge enhancement time is 24 hours (equivalent to 03 days) in a year. The hours of knowledge enhancement course are accumulated from January 1 to December 31 each year to form the basis for practice registration or to determine the eligibility for practice for the following year.

b) hours of knowledge enhancement course are determined on a ratio of 01 hour of study equals 01 hour of knowledge enhancement. The duration determined for hours of knowledge enhancement course is not more than 04 hours per session and not more than 08 hours per day.

c) The document proving the hours of knowledge enhancement course is a certificate of participation in knowledge enhancements issued by the organizing unit.

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Therefore, the hours of knowledge enhancement course for tax agency employees are accumulated from January 1 to December 31 each year to form the basis for practice registration or to determine eligibility for the following year.

Are the hours of knowledge enhancement course for tax agency employees accumulated? (Image from the Internet)

What is the ratio for determining the hours of knowledge enhancement course for Vietnamese tax agency employees?

According to the regulations at Article 20 of Circular 10/2021/TT-BTC on the knowledge enhancement time for tax agency employees as follows:

Time and form of knowledge enhancement

1. The knowledge enhancement time for tax agency employees and persons registering to practice tax procedure services is determined as follows:

a) The minimum knowledge enhancement time is 24 hours (equivalent to 03 days) in a year. The hours of knowledge enhancement course are accumulated from January 1 to December 31 each year to form the basis for practice registration or to determine the eligibility for practice for the following year.

b) hours of knowledge enhancement course are determined on a ratio of 01 hour of study equals 01 hour of knowledge enhancement. The duration determined for hours of knowledge enhancement course is not more than 04 hours per session and not more than 08 hours per day.

c) The document proving the hours of knowledge enhancement course is a certificate of participation in knowledge enhancements issued by the organizing unit.

2. Form of knowledge enhancement.

a) Those registering to participate in knowledge enhancements at the knowledge enhancement classes in the form of direct or online learning organized by the units prescribed at Clause 2, Article 21 of this Circular.

b) In the case of participants attending training classes organized by the Tax Department for taxpayers collectively, the knowledge enhancementr (if requesting certification) shall notify the training organizing unit before attending the first training session so that the Tax Department can monitor and issue a certificate of participation in knowledge enhancements.

Therefore, the hours of knowledge enhancement course for tax agency employees are determined on a ratio of 01 hour of study equals 01 hour of knowledge enhancement.

Note: The duration determined for hours of knowledge enhancement course is not more than 04 hours per session and not more than 08 hours per day.

What is the ratio for determining the hours of knowledge enhancement course for tax agency employees? (Image from the Internet)

What are the knowledge enhancement materials for Vietnamese tax agency employees?

According to the regulations at Article 19 of Circular 10/2021/TT-BTC on the content and materials for knowledge enhancements for tax agency employees as follows:

Content and materials for knowledge enhancement

1. knowledge enhancement content

a) The provisions of law on taxes, fees, charges, and related matters to tax management.

b) The provisions of law on corporate accounting.

Based on the knowledge enhancement content, the General Department of Taxation shall develop the framework program for the necessary knowledge enhancements of that year. The framework program is issued before January 31 each year.

2. knowledge enhancement materials

a) knowledge enhancement materials must contain the content specified in Clause 1 of this Article.

b) knowledge enhancement materials are presented in written form or electronic data.

Thus, the knowledge enhancement materials for tax agency employees include:

[1] knowledge enhancement materials must contain the following content:

- The provisions of law on taxes, fees, charges, and related matters to tax management.- The provisions of law on corporate accounting.

Note: Based on the knowledge enhancement content, the General Department of Taxation shall develop the framework program for the necessary knowledge enhancements of that year. The framework program is issued before January 31 each year.

See also: The framework program for knowledge enhancements on practicing tax procedure services for 2024 issued with Decision 22/QD-TCT 2024.

[2] knowledge enhancement materials are presented in written form or electronic data.