How many exams for tax procedure practicing certificate may be held annually in Vietnam?

How many exams for tax procedure practicing certificate may be held annually in Vietnam?

Based on the regulations in Article 8 of Circular 10/2021/TT-BTC regarding the organization of exams for the tax procedure practicing certificate as follows:

Exam Organization

1. The General Department of Taxation holds exams annually, with at least one exam held each year. The General Department of Taxation issues the examination regulations for the tax procedure practicing certificate to be applied to all exams.

2. The Examination Council is established by the General Department of Taxation. The Examination Council is responsible for organizing the exams in accordance with this Circular and the examination regulations issued by the General Department of Taxation.

3. The Examination Council has the following tasks:

a) Officially announce on the General Department of Taxation's electronic portal and at least one public media channel the conditions, time, location of the exam, and other related information at least 45 days before the exam date;

b) Publish the list of exam participants (name, date of birth, exam number, subjects, exam location) and other related information on the General Department of Taxation's electronic portal at least 15 days before the exam date;

c) Organize the exam, grade the exam, recheck the exam results, and report to the General Department of Taxation for approval of the exam results and recheck results;

d) Announce the exam results and recheck results on the General Department of Taxation's electronic portal and send the exam results and recheck results to the exam participants via email to the address registered by the participants within 30 days from the end of the exam or the end date for receiving recheck request forms;

đ) Be responsible for the security and safety of exam participants and related organizations and individuals during the exam period.

Based on the regulation that the General Department of Taxation organizes exams annually, at least one exam is held each year.

Therefore, there is currently no regulation on the maximum number of exams for the tax procedure practicing certificate that the General Department of Taxation can hold each year.

Note: The General Department of Taxation issues the examination regulations for the tax procedure practicing certificate to be applied to all exams.

How many exam for tax procedure practicing certificate may be held annually in Vietnam? (Image from Internet)

Who is responsible for disclosing the time and location of the exam for tax procedure practicing certificate in Vietnam?

Based on the regulations in Clause 3, Article 8 of Circular 10/2021/TT-BTC on the tasks of the Examination Council for the tax procedure practicing certificate as follows:

Exam Organization

...

3. The Examination Council has the following tasks:

a) Officially announce on the General Department of Taxation's electronic portal and at least one public media channel the conditions, time, location of the exam, and other related information at least 45 days before the exam date;

b) Publish the list of exam participants (name, date of birth, exam number, subjects, exam location) and other related information on the General Department of Taxation's electronic portal at least 15 days before the exam date;

c) Organize the exam, grade the exam, recheck the exam results, and report to the General Department of Taxation for approval of the exam results and recheck results;

d) Announce the exam results and recheck results on the General Department of Taxation's electronic portal and send the exam results and recheck results to the exam participants via email to the address registered by the participants within 30 days from the end of the exam or the end date for receiving recheck request forms;

đ) Be responsible for the security and safety of exam participants and related organizations and individuals during the exam period.

Therefore, the Examination Council for the tax procedure practicing certificate is responsible for officially announcing on the General Department of Taxation's electronic portal and at least one public media channel the conditions, time, location of the exam, and other related information at least 45 days before the exam date.

Vietnam: Is it mandatory to pay registration fee for exam for the tax procedure practicing certificate in cash?

The method of paying the registration fee for exam for the tax procedure practicing certificate is regulated in Article 6 of Circular 10/2021/TT-BTC as follows:

Registration fee for exam

1. Exam participants must pay the registration fee for exam as notified by the Examination Council. The registration fee for exam can be paid in cash or through electronic payment as instructed by the Examination Council. If an exam participant who has paid the registration fee for exam withdraws from the exam, the paid registration fee for exam will not be refunded.

2. The Examination Council prepares an estimated budget for organizing the exam according to the principle of balancing revenue and expenditure. The estimated budget for organizing the exam must be approved by the General Department of Taxation.

3. The General Director of the General Department of Taxation issues the regulations on managing and using funds for organizing the exam.

Therefore, exam participants can pay the registration fee for exam through electronic payment as instructed by the Examination Council without being required to pay in cash.