Can foreigners participate in the exam for tax procedure practicing certificate in Vietnam?

Can foreigners participate in the exam for tax procedure practicing certificate in Vietnam?

The requirements for taking the exam for tax procedure practicing certificate are stipulated in Article 4 of Circular 10/2021/TT-BTC. Specifically:

Candidates for the tax procedure practicing certificate must be Vietnamese or foreigners allowed to reside in Vietnam for 12 months or more, and must meet the following four conditions:

(1) Have full civil capacity;

(2) Possess a university degree or higher in the fields of economics, tax, finance, accounting, auditing, law, or a university degree or higher in other fields with a total number of study units, credits, or class hours in economics, finance, accounting, auditing, tax, financial activity analysis subjects accounting for 7% or more of the total study units, credits, or class hours of the entire course;

(3) Have at least 36 months of actual working experience in taxation, finance, accounting, or auditing. The actual work time is cumulatively calculated from the graduation date stated on the university (or postgraduate) degree to the date of registration for the exam;

(4) Submit the full exam registration dossier and pay the exam fees as prescribed.

Therefore, foreigners can participate in the exam for tax procedure practicing certificate if they are allowed to reside in Vietnam for 12 months or more and meet the four conditions.

Can foreigners participate in the exam for tax procedure practicing certificate in Vietnam? (Photo from the Internet)

Can the exam for tax procedure practicing certificate in Vietnam be taken in a foreign language?

According to Article 7 of Circular 10/2021/TT-BTC, the content and format of the exam for tax procedure practicing certificate are as follows:

Exam content and format

1. The content of the exam for tax procedure practicing certificate includes:

a) Tax law.

The tax law exam content includes the Law and guiding documents on tax management, value-added tax, corporate income tax, special consumption tax, personal income tax, resource tax, other taxes; fees and charges belonging to the state budget.

b) Accounting.

The accounting exam content includes: Accounting Law, accounting standards, accounting policies applicable to enterprises and other legal documents on accounting.

2. Exam format: The exam is conducted on paper or computer in the form of written or multiple-choice; the duration of each subject depends on the exam format, ranging from 60 minutes to 180 minutes.

3. The language used in the exams is Vietnamese.

Based on the regulation, the language used in the exam for tax procedure practicing certificates is Vietnamese.

Therefore, it is not possible to take the exam for tax procedure practicing certificate in a foreign language.

Who has the authority to issue the tax procedure practicing certificate in Vietnam?

According to Article 12 of Circular 10/2021/TT-BTC, the authority to issue the tax procedure practicing certificate is as follows:

Issuance of the tax procedure practicing certificate

1. Issuance of the tax procedure practicing certificate to the candidates who passed two required subjects.

a) Based on the approved exam results, the General Department of Taxation of Vietnam issues the tax procedure practicing certificate to candidates who have passed the two required subjects.

b) Candidates are not required to submit an application for the tax procedure practicing certificate issuance for cases where two subjects have been passed.

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3. The General Department of Taxation of Vietnam issues the tax procedure practicing certificate according to Form 1.4 in the Appendix attached to this Circular within 10 working days from the date of official exam result announcement or from the date of receipt of the complete application as prescribed. If the application does not meet the requirements for certificate issuance, the General Department of Taxation of Vietnam shall respond in writing and clearly state the reasons.

4. The tax procedure practicing certificate can be received directly at the General Department of Taxation of Vietnam or sent to the recipient by public postal service to the address registered with the General Department of Taxation of Vietnam. In case of directly receiving the certificate at the General Department of Taxation of Vietnam, the recipient must present their ID card, citizen ID card, or passport (for foreigners) and an authorization letter for certificate receipt (if authorized to receive on behalf of the certificate holder).

5. Within 03 working days from the date of issuing the tax procedure practicing certificate, the General Department of Taxation of Vietnam publicly announces the information of the certificate holders on the General Department of Taxation of Vietnam's electronic portal. The publicly announced information includes: Full name, date of birth, information about ID card/citizen ID card/passport (for foreigners); information about the tax procedure practicing certificate.

Therefore, the General Department of Taxation of Vietnam has the authority to issue the tax procedure practicing certificate.