How long is the time allotted for exam for the tax procedure practicing certificate in Vietnam?

How long is the time allotted for exam for the tax procedure practicing certificate in Vietnam?

Based on the provisions of Article 7 Circular 10/2021/TT-BTC regarding the content and form of the exam for the tax procedure practicing certificate as follows:

Content and Form of the Exam

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

a) Tax law subject.

The content of the tax law subject includes: Law and guiding documents on tax management, value-added tax, corporate income tax, special consumption tax, personal income tax, natural resource tax, other taxes; fees and charges under the State budget.

b) Accounting subject.

The content of the accounting subject includes: Accounting Law, accounting standards, accounting policies applied to enterprises, and other legal documents on accounting.

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

3. The language used in the exams is Vietnamese.

Thus, the time for each subject (tax law and accounting) will depend on the form of the exam (written/multiple-choice) from 60 minutes to 180 minutes.

How many points are required to pass the tax procedure practicing certificate exam in Vietnam?

Based on the provisions of Article 10 Circular 10/2021/TT-BTC regarding the results of the tax procedure practicing certificate exam as follows:

Exam Results

1. Passing score for a subject: A passing score is from 50 points or above on a scale of 100 or from 5 points or above on a scale of 10.

2. Review of exam results: Within 15 days from the date of the announcement of the exam results, the candidate has the right to request a review of their exam results by sending a petition to the Examination Council.

3. The results of the exam and review are announced as stipulated in point d, clause 3, Article 8 of this Circular.

4. Retention of exam results: The passing subjects are retained for 36 months from the month of the announcement of the exam results or review results.

Thus, the candidate passes the tax procedure practicing certificate exam when each subject scores from 50 points or above on a scale of 100, or from 5 points or above on a scale of 10.

If the candidate believes the exam results do not reflect their performance or expected score, within 15 days from the date the results are announced, the candidate has the right to request a review of the exam results by sending a petition to the Examination Council.

How long is the time allotted for exam for the tax procedure practicing certificate in Vietnam? (Image from the Internet)

Who is exempt from both subjects in the tax procedure practicing certificate exam in Vietnam?

Based on the provisions of clause 1, Article 7 Circular 10/2021/TT-BTC, there are two subjects in the tax procedure practicing certificate exam, including:

[1] Tax law subject.

The content of the tax law subject includes: Law and guiding documents on tax management, value-added tax, corporate income tax, special consumption tax, personal income tax, natural resource tax, other taxes, and fees and charges under the State budget.

[2] Accounting subject.

The content of the accounting subject includes: Accounting Law, accounting standards, accounting policies applied to enterprises, and other legal documents on accounting.

Based on the provisions of clause 3, Article 11 Circular 10/2021/TT-BTC regarding the exemption from the tax law and accounting subjects as follows:

Exemption from the tax law and accounting subjects for candidates who meet one of the following conditions:

(1) Individuals holding an auditor certificate or an accountant certificate issued by a competent State authority as prescribed.

(2) Individuals with at least 10 consecutive years of service in the tax sector up to the time of retirement or resignation, meeting the following conditions:

- Holding the rank of officer, tax inspector, lecturer (rank III) for at least 10 years, or holding the rank of senior officer, senior tax inspector, senior lecturer (rank II) or higher and having at least 60 months of experience in tax management or tax practice teaching (cumulatively calculated within the 10 years up to the retirement or resignation time);

- Not subject to any disciplinary action from reprimand or higher in public service performance within 24 months up to the time of retirement or resignation.

- Applying for exemption review within 36 months from the month of retirement or resignation.

* Note: The General Department of Taxation will develop a job position catalog involving tax management and tax practice teaching for exempt individuals under provision (2) (Based on clause 4, Article 11 Circular 10/2021/TT-BTC).