How often must a tax agency employee attend continuing professional development in Vietnam?

What are the responsibilities of a tax agency employee in Vietnam?

The responsibilities of a tax agency employee are stipulated in Article 17 of Circular 10/2021/TT-BTC as follows:

- Perform tasks within the scope of the tax procedure service contract signed between the tax agency and the taxpayer.

- Be legally responsible for the use and management of the tax procedure service practice certificate as prescribed.

- Provide full and accurate personal information and documents related to the registration for tax procedure service practice to the tax agency, including: Tax procedure service practice certificate, documents proving required hours of continuing professional development, work permit (for foreigners), and documents with information on the termination of work at another tax agency (if any).

In case personal information related to the above documents changes, the tax agency employee is responsible for informing the tax agency about the changes so that the tax agency can notify the Tax Department.

- At least 30 days prior to the date of cessation of practice (except in cases of suspension or termination of practice), a written notification must be sent to the tax agency where the employee is working.

- Comply with regulations on inspections related to the practice of tax procedure services.

- Maintain the confidentiality of information for organizations and individuals using the services of the tax agency.

- Attend training classes and update knowledge to ensure the required hours of continuing professional development as stipulated in Article 20 of Circular 10/2021/TT-BTC.

How often must a tax agency employee attend continuing professional development in Vietnam?

According to the provisions of Article 18 of Circular 10/2021/TT-BTC as follows:

Subjects requiring continuing professional development

1. Subjects requiring continuing professional development are tax agency employees and individuals registering for tax procedure service practice.

2. Tax agency employees must annually participate in continuing professional development.

3. Individuals who are granted a tax procedure service practice certificate are not required to update knowledge within the period from the date the certificate is granted to December 31 of the following year.

Thus, tax agency employees must participate in annual continuing professional development for tax procedure service practice.

How often must a tax agency employee attend continuing professional development in Vietnam? (Image from the Internet)

What are the forms of continuing professional development for tax agency employees in Vietnam?

Based on the provisions of Article 20 of Circular 10/2021/TT-BTC on the time and forms of continuing professional development for tax agency employees as follows:

Time and forms of continuing professional development

1. The time for continuing professional development for tax agency employees and individuals registering for tax procedure service practice is determined as follows:

a) The minimum time for continuing professional development is 24 hours (equivalent to 3 days) per year. The hours of continuing professional development are cumulative from January 1 to December 31 annually and serve as a basis for practice registration or determining the eligibility for practice for the following year.

b) Knowledge update hours are calculated at the rate of 1-hour lesson equaling 1 hour of continuing professional development. The maximum duration counted for knowledge update hours is 4 hours per session and 8 hours per day.

c) Proof of knowledge update hours is a certificate of participation in continuing professional development issued by the organizing unit.

2. Forms of continuing professional development.

a) Individuals register to participate in continuing professional development in classes held either directly or online by organizing units as stipulated in Clause 2, Article 21 of this Circular.

b) In case individuals attend training classes organized by the Tax Department for taxpayers, those seeking continuing professional development (if needing confirmation) must notify the organizing unit prior to attending the first session so that the Tax Department can monitor and issue certificates of participation in continuing professional development.

Thus, the forms of continuing professional development for tax procedure service practice for tax agency employees are regulated as follows:

[1] Individuals register to participate in continuing professional development in classes held either directly or online by organizing units as stipulated in Clause 2, Article 21 of Circular 10/2021/TT-BTC.

[2] In case individuals attend training classes organized by the Tax Department for taxpayers, those seeking continuing professional development (if needing confirmation) must notify the organizing unit prior to attending the first session so that the Tax Department can monitor and issue certificates of participation in continuing professional development.