How long is the actual working time in tax for a person to be eligible for taking an exam for tax procedure practicing certificates in Vietnam?

How long is the actual working time in tax for a person to be eligible for taking an exam for tax procedure practicing certificates in Vietnam?

According to Clause 3, Article 4 of Circular 10/2021/TT-BTC, which stipulates the requirements for taking the tax procedure practice certification exam as follows:

Eligibility for the exam

Candidates for the exam for tax procedure practicing certificates must be Vietnamese citizens or foreigners permitted to reside in Vietnam for 12 months or more and must meet the following requirements:

1. Have full civil act capacity;

2. Have a university degree or higher in economics, taxation, finance, accounting, auditing, law, or other majors, provided that the total credits or contact hours of economic, finance, accounting, auditing, taxation, and financial activity analysis subjects are 7% or more of the total course credits or contact hours;

3. Have actual working experience in taxation, finance, accounting, auditing for 36 months or more. The actual working period is accumulated from the time recorded on the university (or postgraduate) diploma to the time of exam registration;

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Thus, candidates for the tax procedure practice certification exam must have at least 36 months of actual working experience in taxation, finance, accounting, or auditing.

The actual working period is calculated from the time of graduation recorded on the university (or postgraduate) diploma to the time of exam registration.

How long is the actual working time in tax for a person to be eligible for taking an exam for tax procedure practicing certificates in Vietnam? (Image from the Internet)

What are the contents and formats of the exam for tax procedure practicing certificates in Vietnam?

According to Article 7 of Circular 10/2021/TT-BTC, which stipulates the contents and formats of the exam for tax procedure practicing certificates as follows:

(1) Exam contents:

- Tax law subject

The contents of the tax law subject include: laws and guiding documents for implementation regarding tax management, value-added tax, corporate income tax, special consumption tax, personal income tax, resource tax, other taxes; fees and charges under the state budget.

- Accounting subject

The contents of the accounting subject include: 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 on a computer in written or multiple-choice format; the duration for each exam subject depends on the format, ranging from 60 minutes to 180 minutes.

(3) Language used in the exam:

The language used in the exam is Vietnamese.

What documents are included in the application for the exam for tax procedure practicing certificates in Vietnam?

According to Article 5 of Circular 10/2021/TT-BTC, the application for the exam for tax procedure practicing certificates includes the following documents:

- Exam registration application form according to Form 1.1 in the Appendix issued together with Circular 10/2021/TT-BTC;

- Bachelor’s or postgraduate degree as stipulated in Clause 2, Article 4 of Circular 10/2021/TT-BTC; if the degree is not in the specializations of economics, taxation, finance, accounting, auditing, law, the candidate must submit a transcript clearly stating the credits or contact hours for all courses (scan);

- Certification of working experience according to Form 1.2 in the Appendix issued together with Circular 10/2021/TT-BTC or a social insurance booklet proving work time according to Clause 3, Article 4 of Circular 10/2021/TT-BTC (scan);

- ID card or citizen's ID card (for Vietnamese citizens) in cases where the national database on residence has not been operated or passport (for foreigners) valid until the time of exam registration (scan);

- One 3x4 cm colored photo with a white background taken within six months prior to the time of submission (photo file).

Note: Individuals registering for the exam for tax procedure practicing certificates must send their applications to the examination board via the electronic portal of the General Department of Taxation.

What is the cost for attending the exam for tax procedure practicing certificates?

According to Article 6 of Circular 10/2021/TT-BTC, the cost for attending the exam for tax procedure practicing certificates is defined as follows:

- Candidates must pay the exam fee as notified by the examination board. The exam fee can be paid in cash or through electronic payment as guided by the examination board. In cases where candidates have paid the exam fee but do not attend the exam, the paid fee will not be refunded.

- The examination board prepares a budget for organizing the exam according to the principle of cost recovery. The budget for organizing the exam must be approved by the General Department of Taxation.

- The Director General of the General Department of Taxation issues regulations on the management and use of funds for organizing the exam.