How many subjects are included in the tax procedure service practice certificate exam in Vietnam?

What are conditions for an examinee for the exam for the tax procedure practicing certificate in Vietnam?

Based on Article 4 of Circular 10/2021/TT-BTC, the conditions for taking the exam for the tax procedure practicing certificate are stipulated as follows:

Individuals taking the exam for the tax procedure practicing certificate must be Vietnamese citizens or foreigners permitted to reside in Vietnam for 12 months or more and must meet the following conditions:

- Have full civil act capacity;

- Have a university degree or higher in economics, taxation, finance, accounting, auditing, law, or other fields, where the total number of credits or study sessions in economics, finance, accounting, auditing, taxation, financial analysis subjects is 7% or more of the total credits or study sessions of the entire course;

- Have at least 36 months of actual working experience in taxation, finance, accounting, or auditing. The actual working time is cumulatively counted from the date of graduation recorded on the university (or post-graduate) diploma to the time of registration for the exam;

- Submit the complete exam application and exam fees.

How many subjects are included in the tax procedure service practice certificate exam in Vietnam? (Image from the Internet)

How many subjects are included in the tax procedure service practice certificate exam in Vietnam?

According to Article 7 of Circular 10/2021/TT-BTC, the exam contents are stipulated as follows:

Exam Content and Format

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

a) Tax law subject.

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

b) Accounting subject.

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

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

3. The language used in the exams is Vietnamese.

Thus, the exam for the tax procedure practicing certificate consists of two subjects: tax law and accounting.

What are the requirements for the exam application for the tax procedure service practice certificate in Vietnam?

Based on Article 5 of Circular 10/2021/TT-BTC, individuals applying for the tax procedure service practice certificate exam must submit their application to the examination council via the electronic portal of the General Department of Taxation, which includes:

- Exam registration form.

- University or post-graduate degree in accordance with Clause 2, Article 4 of this Circular; if the degree is not in economics, taxation, finance, accounting, auditing, or law, the candidate must submit a transcript clearly stating the number of credits or study sessions of all subjects (scanned copy);

- Work experience confirmation according to Form 1.2 in the Appendix issued with this Circular or social insurance book proving the working time as stipulated in Clause 3, Article 4 of Circular 10/2021/TT-BTC (scanned copy);

- National ID Card or citizen ID card (for Vietnamese nationals) in case the national population database is not yet operational, or a valid passport (for foreigners) at the time of registration (scanned copy);

- One 3x4 cm color photo on a white background taken within 6 months prior to the application submission (photo file).

Who will issue the exam regulations for the tax procedure service practice certificate in Vietnam?

According to the provisions of Article 8 of Circular 10/2021/TT-BTC regarding the organization of the exam for the tax procedure service practice certificate, the regulations are as follows:

Exam Organization

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

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

3. The Exam Council's duties include:

a) Officially announcing on the electronic portal of the General Department of Taxation and at least one public media outlet the conditions, time, and place of the exam, and other related information at least 45 days before the exam date;

b) Posting the list of candidates (names, dates of birth, exam numbers, subjects participated, exam locations) and other related information on the electronic portal of the General Department of Taxation at least 15 days before the exam date;

c) Organizing the exam, grading the exam, re-marking exam results, and reporting to the General Department of Taxation for approval of the exam results and re-mark results;

d) Announcing the exam results and re-mark results on the electronic portal of the General Department of Taxation and sending the exam results, re-mark results to the candidates via email addresses registered by the candidates within 30 days from the end of the exam or the deadline for receiving re-mark requests;

e) Ensuring the security and safety for candidates and related organizations and individuals during the exam period.

Thus, the General Department of Taxation has issued the exam regulations for the tax procedure service practice certificate, applicable to all exams.