In what form should the registration fees for exam for a tax procedure practicing certificate be paid in Vietnam?

In what form should the registration fees for exam for a tax procedure practicing certificate be paid in Vietnam?

Based on Article 6 of Circular 10/2021/TT-BTC, the regulation is as follows:

Registration fees for exam

1. Candidates must pay the registration fees for exam as announced by the examination council. The registration fees for exam can be paid in cash or through electronic payment as guided by the examination council. In the event the candidate has already paid but does not attend the exam, the paid fee will not be refunded.

2. The examination council shall prepare an estimate for examination organization costs based on the principle of revenue covering expenditure. This cost estimate must be approved by the General Department of Taxation.

3. The Director General of the General Department of Taxation shall issue regulations for the management and use of funds for organizing the examination.

Thus, the registration fees for exam for obtaining the tax procedure practicing certificate can be paid in cash or through electronic payment as per the examination council's guidelines.

In what form should the registration fees for exam for a tax procedure practicing certificate be paid in Vietnam? (Image from the Internet)

Shall a bachelor’s degree holder eligible to take an exam for tax procedure practicing certificate in Vietnam?

Based on Article 105 of the Law on Tax Administration 2019 regarding certificates of tax procedure practice, the following is stated:

Certificate of Tax Procedure Practice

1. Those who are issued a certificate of tax procedure practice must meet the following criteria:

a) Have full civil act capacity;

b) Have university or higher qualifications in economics, finance, accounting, auditing, or other fields as stipulated by the Minister of Finance;

c) Have at least 36 months of practical work experience in finance, accounting, auditing, and tax after graduating from university;

d) Pass the examination to obtain the tax procedure practicing certificate.

The exam for the tax procedure practicing certificate includes the subjects of tax law and accounting.

2. Persons with an auditor certificate or accountant certificate issued by a competent authority as prescribed are eligible to be granted the tax procedure practicing certificate without taking the exam.

3. Persons with a tax procedure practicing certificate working at a tax agency are called tax agents. Tax agents must fully participate in knowledge updates.

4. The following persons are not allowed to be tax agents:

a) Officials and public employees; officers, non-commissioned officers, professional soldiers, defense workers, defense public employees; police officers, non-commissioned officers, and workers;

b) Persons banned from practicing tax procedures, accounting, auditing by a court's effective judgment or decision; persons under criminal prosecution;

c) Persons sentenced for offenses against the order of economic management relating to tax, finance, accounting, and whose criminal record has not been expunged; persons being subjected to administrative measures of education at a commune, ward, or commune-level town, or taken into compulsory education establishments or detoxification centers;

d) Persons sanctioned for administrative violations in tax administration, accounting, or auditing less than 6 months from the date of executing the penalty decision in case of a warning or less than 1 year from the completion of the penalty for other forms.

5. The Minister of Finance prescribes the examination organizations, conditions for exam exemption; procedures for issuance and revocation of the tax procedure practicing certificate; knowledge update for tax agents.

According to the above regulation, a person granted the certificate of tax procedure practice must meet the following criteria:

[1] Have full civil act capacity;

[2] Have university or higher qualifications in economics, finance, accounting, auditing, or other fields as stipulated by the Minister of Finance;

[3] Have at least 36 months of practical work experience in finance, accounting, auditing, and tax after university graduation;

[4] Pass the examination for the tax procedure practicing certificate.

The exam for the tax procedure practicing certificate includes courses in tax law and accounting.

Holding a bachelor’s degree is only one of the factors required for obtaining a tax procedure practicing certificate. However, the degree must be in fields such as economics, finance, accounting, auditing, or others as prescribed by the Minister of Finance.

Thus, having a bachelor’s degree (bachelor's level) alone is not sufficient to qualify for sitting the exam for the tax procedure practicing certificate.

Vietnam: Does the registration documents for an exam for the tax procedure practicing certificate require a bachelor’s degree?

Based on Article 5 of Circular 10/2021/TT-BTC, the following is stipulated:

- Candidates registering for the exam for tax procedure practicing certificate must submit their application to the examination council via the General Department of Taxation's electronic portal, which includes:

+ Examination registration form following Form 1.1 Download in the Appendix issued with Circular 10/2021/TT-BTC;

+ University or postgraduate diploma following the stipulations in Clause 2, Article 4 of Circular 10/2021/TT-BTC; if the degree is not in economics, tax, finance, accounting, auditing, or law, the candidate must submit a transcript indicating the number of credits or study periods for all subjects (scanned copy);

+ Confirmation of working time following Form 1.2 Download in the Appendix issued with this Circular or a social insurance book proving the work period as stipulated in Clause 3, Article 4 of Circular 10/2021/TT-BTC (scanned copy);

+ Identification card or citizen identification card (for Vietnamese) if the national database on population has not been operated, or a valid passport (for foreigners) at the time of exam registration (scanned copy);

+ A 3x4 cm color photo with a white background taken within 6 months from the exam application submission date (image file).

- In cases of re-registering for uncompleted or failed subjects, candidates must submit their exam application to the examination council via the General Department of Taxation's electronic portal, including the documents specified in point a, point d (if there are changes compared to the previous exam), and point đ Clause 1 of this Article.

Thus, a bachelor’s degree is required among the necessary documents for registering to take the exam for tax procedure practicing certificate.