Decision 669/QD-TCT: What are regulations for organizing tax officials' exam via the online testing software of the General Department of Taxation of Vietnam?

Decision 669/QD-TCT: What are regulations for organizing tax officials' exam via the online testing software of the General Department of Taxation of Vietnam?

Decision 669/QD-TCT regarding the Management, Usage, and Organization of Exams and Inspections via the Online Testing Software of the General Department of Taxation of Vietnam was issued on May 20, 2024, by the General Director of the General Department of Taxation of Vietnam.

Article 10 of the Regulations issued in conjunction with Decision 669/QD-TCT 2024 specifies the organization of exams via the online testing software of the General Department of Taxation of Vietnam as follows:

(1) The organization of exams via the online testing software shall be conducted either in a centralized online testing manner or a decentralized online testing manner.

(2) The exam organizing unit is responsible for developing the exam plan which includes: the exam schedule, listing the candidates for each exam session, assigning proctors, preparing facilities, equipment, and materials for the exam... at least 02 working days before the exam date.

(3) Each centralized online testing location must have at least 02 proctors. The number of proctors will be based on the number of candidates for each session. On average, one proctor will be responsible for supervising a maximum of 10 candidates per session.

(4) Exam admission slip: The online testing software automatically generates the exam admission slip (Form No. 03 Exam Admission Slip).

- For the centralized online testing manner: The exam organizing unit prints the exam admission slip from the software and distributes it to the candidates during the exam admission process.

- For the decentralized online testing manner: The software automatically sends the exam admission slip to the candidates via their official email one working day before the exam date.

(5) The exam organizing unit is responsible for creating exam sessions on the online testing software, inputting lists of candidates and proctors for each session onto the software, completing it at least 06 hours before the session starts; setting the test retrieval time for each session not to exceed 15 minutes from the session's start time.

(6) During the exam organization process, the exam organizing unit must supervise the proctoring activities of the proctors, ensure compliance with current regulations, report to the competent authority for review and handling of any violations by proctors or personnel involved in the exam organization (if any).

Decision 669/QD-TCT on Regulations for organizing tax officials' exam via the online testing software of the General Department of Taxation of Vietnam (Image from the Internet)

How many forms of tax exams are there on the Online Testing Software of the General Department of Taxation of Vietnam?

According to Article 8 of the Regulations issued in conjunction with Decision 669/QD-TCT 2024, the Online Testing Software of the General Department of Taxation of Vietnam is the software used by the General Department of Taxation of Vietnam to organize online exams.

There are 04 forms of exams on this software as follows:

(1) Multiple-choice exam: the candidate selects directly from the provided answer options in the test; or fills in the blank with the appropriate answer.

(2) Essay exam: the candidate inputs the content of the essay exam directly onto the interface of the online testing software.

(3) Combined exam of multiple-choice and essay: the candidate takes the test in both multiple-choice format (for the sections requiring multiple-choice answers) and essay format (for the sections requiring essay answers) on the online testing software.

(4) Assignment submission: the candidate inputs the content of the assignment directly onto the interface of the online testing software.

What are the responsibilities and authority of candidates for tax officials' exam via the Online Testing Software of the General Department of Taxation of Vietnam

According to Article 12 of the Regulations issued in conjunction with Decision 669/QD-TCT 2024, the responsibilities and authority of candidates for tax officials' exam via the online testing software of the General Department of Taxation of Vietnam are specified as follows:

- Candidates for online exams must use a computer with a stable internet connection at the exam location (for centralized online exams); or must use an electronic device with a stable internet connection (for decentralized online exams).

- For centralized online exams:

+ Candidates must be present in the exam room at least 30 minutes before the start of the exam session. Follow the instructions of the proctors.

+ For centralized exams, candidates must present their citizen ID for proctors/system verification and identification before entering the exam room.

+ If any errors or mistakes about their name, middle name, date of birth, etc., are found in the candidate list or exam slip, the candidate must report to the proctor to notify the exam organizing unit for prompt adjustment.

+ Sit at the designated position numbered by the proctor.

+ All questions must be asked publicly to the proctor in the exam room without disturbing others; candidates must maintain order in the exam room. During the exam, candidates are not allowed to leave the room, except in exceptional cases permitted by the proctor.

- Candidates must keep their provided exam code confidential and are forbidden from sharing it with others.

- In case of any abnormal issues related to the exam on the online testing software, candidates must promptly notify the proctor for handling according to regulations.

- If candidates discover any unclear questions, they should inform the proctor, take a screenshot, and print it for recording, and simultaneously write a report (with confirmation from both the candidate and the proctor) to report to the exam organizing unit for resolution.

- At the end of the exam, candidates must submit their tests and log out of the online testing software. For centralized exams, candidates are not allowed to leave the exam room until they sign the test submission list fully and the proctor confirms sufficient test data; failure to sign the test submission list will be considered as not having taken the exam and will be scored 0 for that attempt.