Is the Chairman of the Examination Council for issuance of tax procedure practicing certificates the Director General of the General Department of Taxation of Vietnam?

Who decides to establish the Examination Council for issuance of tax procedure practicing certificates in Vietnam?

According to Clause 1, Article 5 of the Examination Regulation for tax procedure practicing certificates issued with Decision 1557/QD-TCT of 2021, the Examination Council for issuance of tax procedure practicing certificates is established by the Director General of the General Department of Taxation each year or for each examination session upon the proposal of the Director of the Personnel Department and the Director of the Tax Training School.

What are the duties and powers of the Examination Council for issuance of tax procedure practicing certificates in Vietnam?

Based on Clause 3, Article 5 of the Examination Regulation for tax procedure practicing certificates issued with Decision 1557/QD-TCT of 2021, regarding the duties and powers of the Examination Council for issuance of tax procedure practicing certificates:

The Examination Council is responsible for organizing the examination according to regulations in Circular 10/2021/TT-BTC and the Examination Regulation. Specific duties and powers of the Examination Council include:

[1] Tasks as specified in Clause 3, Article 8 of Circular 10/2021/TT-BTC, specifically:

- Officially announce on the portal of the General Department of Taxation and on at least one mass media about the conditions, time, venue, and other information related to the examination at least 45 days before the exam;

- Publish the list of examinees (full name, date of birth, registration number, subjects of examination, exam venue) and other related information on the portal of the General Department of Taxation at least 15 days before the exam;

- Organize the examination, grading, re-evaluation, and report the examination results, re-evaluation results to the General Department of Taxation for approval;

- Announce examination results, re-evaluation results on the portal of the General Department of Taxation and send test scores, re-evaluation scores to examinees via email to the address registered by the examinees within 30 days from the end date of the examination or the deadline for submitting re-evaluation requests;

- Ensure security and safety for examinees and related organizations and individuals during the examination period.

[2] Establish auxiliary committees: Document Review Committee; Test Compilation Committee, Examination Committee, Identification Committee, Grading Committee, Re-Evaluation Committee (if any), and Test Printing Committee (in case of written or paper-based multiple-choice tests), and a secretarial team to assist the Examination Council;

[3] Develop a budget estimate for organizing the examination according to Decision 1141/QD-TCT of 2021;

[4] Check the qualifying conditions of examination registrants;

[5] Address complaints and denunciations during the examination process;

[6] Perform other tasks related to organizing the examination.

Is the Chairman of the Examination Council for issuance of tax procedure practicing certificates the Director General of the General Department of Taxation of Vietnam? (Image from the Internet)

Is the Chairman of the Examination Council for issuance of tax procedure practicing certificates the Director General of the General Department of Taxation of Vietnam?

According to Clause 2, Article 5 of the Examination Regulation for tax procedure practicing certificates issued with Decision 1557/QD-TCT of 2021, regarding the composition of the Examination Council for issuance of tax procedure practicing certificates:

Article 5. Examination Council

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2. Composition of the Examination Council:

a) The Examination Council consists of 05 or 07 members, including:

a1) Chairman of the Examination Council is a leader of the General Department of Taxation;

a2) Vice Chairmen of the Examination Council, in which the permanent Vice Chairman is a leader of the Tax Training School;

a3) Member cum Secretary of the Examination Council is a leader of a department or division of the Tax Training School;

a4) Other members are representatives of leaders from divisions, departments, and functional units belonging to and affiliated with the General Department of Taxation, the Tax Training School related to organizing the examination; members invited from units under the Ministry of Finance, Professional associations, Universities, Academies with expertise in taxation or accounting as decided by the Director General of the General Department of Taxation.

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Based on the above regulations, the Examination Council for issuance of tax procedure practicing certificates comprises 05 or 07 members:

- Chairman of the Examination Council is a leader from the General Department of Taxation;

- Vice Chairmen of the Examination Council, where the permanent Vice Chairman is a leader of the Tax Training School;

- A member cum Secretary of the Examination Council is a leader of a department or division of the Tax Training School;

- Other members are leaders representing divisions, departments, and specialist units associated with the General Department of Taxation, the Tax Training School related to the examination organization; members invited from the Ministry of Finance, Professional associations, Universities, Academies with expertise in taxation or accounting as decided by the Director General of the General Department of Taxation.

In addition, according to Clause 1, Article 4 of Decision 41/2018/QD-TTg, it is stipulated that the General Department of Taxation consists of a Director General and no more than 04 Deputy Directors General as per the regulations.

**** Current law only stipulates that the Chairman of the Examination Council is a leader of the General Department of Taxation, and does not specify that the Director General of the General Department of Taxation is automatically the Chairman of the Examination Council for issuance of tax procedure practicing certificates.