Is the person having 24 months of working as a tax professional lecturer eligible for exemption from the tax law subject exam for the tax procedure practicing certificate in Vietnam?

Is the person having 24 months of working as a tax professional lecturer eligible for exemption from the tax law subject exam for the tax procedure practicing certificate in Vietnam?

Based on Article 11 of Circular 10/2021/TT-BTC which provides regulations on exam exemption as follows:

Exam Exemption

1. Tax tax law subject exam exemption for examinees who have worked in the tax sector, provided they meet the following conditions:

a) Have 60 consecutive months until the time of retirement or resignation, holding the rank of specialist, tax inspector, lecturer professional titles (grade III), and have worked in tax management or taught tax professional courses for at least 36 months (can be accumulated over 5 years until the time of retirement or resignation);

b) Not subject to administrative discipline in public duty from reprimand level upwards within 24 months until the time of retirement or resignation;

c) Register for exemption within 36 months from the month of retirement or resignation.

2. Accounting exam exemption for examinees who meet one of the following conditions:

a) Graduated from university, postgraduate in accounting, auditing and have been in accounting, auditing for 60 consecutive months or more until the time of registration for exemption. The accounting, auditing period is counted after graduating in accounting, auditing until the time of registration for exemption.

b) Passed the required advanced financial accounting, managerial accounting exams and within the reservation period at the exam for accountant, auditor certificates organized by the Ministry of Finance.

3. Tax law and accounting exam exemption for examinees meeting one of the cases in point a or point b below:

a) Persons with auditor certificates or accountant certificates issued by competent state agencies under regulations.

b) Persons having worked in the tax sector for at least 10 consecutive years until the time of retirement or resignation, meeting the following conditions:

b1) Held the rank of specialist, tax inspector, lecturer professional titles (grade III) for at least 10 years or ranked as senior specialist, principal tax inspector, principal lecturer professional titles (grade II) or higher and worked in tax management or taught tax professional courses for at least 60 months (can be accumulated over 10 years until the time of retirement or resignation);

b2) Not subject to administrative discipline in public duty from reprimand level upwards within 24 months until the time of retirement or resignation.

b3) Register for exemption within 36 months from the month of retirement or resignation.

4. The General Department of Taxation develops a list of job positions in tax management, teaching tax professional courses for tax workers eligible for exam exemption under point a clause 1 and point b clause 3 of this Article.

To be considered for exemption from the tax law subject exam when issuing a practice certificate for tax procedure service, one must ensure the following three conditions:

[1] Have 60 consecutive months until the time of retirement or resignation, holding the rank of specialist, tax inspector, lecturer professional titles (grade III), and have worked in tax management or taught tax professional courses for at least 36 months (can be accumulated over 5 years until the time of retirement or resignation);

[2] Not subject to administrative discipline in public duty from reprimand level upwards within 24 months until the time of retirement or resignation;

[3] Register for exemption within 36 months from the month of retirement or resignation.

Therefore, having 24 months of working as a tax professional lecturer does not satisfy the conditions for exemption from the tax law subject exam for the tax procedure practicing certificate.

Is the person having 24 months of working as a tax professional lecturer eligible for exemption from the tax law subject exam for the tax procedure practicing certificate in Vietnam? (Image from Internet)

Vietnam: Is it necessary to submit documents if an examinee for the tax procedure practicing certificate has passed two subject exams?

According to Article 12 of Circular 10/2021/TT-BTC regarding the issuance of the tax procedure practicing certificate:

Issuance of the tax procedure practicing certificate

1. Issuance of the tax procedure practicing certificate for examinees passing two subject exams.

a) Based on approved exam results, the General Department of Taxation issues the tax procedure practicing certificate for examinees passing two subject exams.

b) examinees are not required to submit a dossier to request the issuance of the tax procedure practicing certificate if they have passed two subject exams.

2. Issuance of the tax procedure practicing certificate for examinees with exempted subjects.

Applicants for the certificate should submit dossiers directly or via postal service to the General Department of Taxation. Dossiers include:

a) Application form for the tax procedure practicing certificate according to Form 1.3 in the Appendix issued with this Circular;

b) Identity card or citizen ID (for Vietnamese) if the national database on population has not been put into operation or a passport (for foreigners) valid until the time of submission (a certified copy);

c) A 3x4(cm) color photo on a white background taken within 6 months until the dossier submission;

d) Documents proving eligibility for exam exemption, submitting one of the following:

d1) Work experience confirmation according to Form 1.2 in the Appendix issued with this Circular for exemptions at clause 1 and point b, clause 3, Article 11 of this Circular;

d2) Bachelor's degree or postgraduate degree, social insurance book for exemptions at point a, clause 2, Article 11 of this Circular (a certified copy);

d3) Exam score confirmation for exemptions at point b, clause 2, Article 11 of this Circular (a certified copy).

d4) Auditor or accountant certificates for exemptions at point a, clause 3, Article 11 of this Circular (a certified copy).

3. The General Department of Taxation issues the tax procedure practicing certificate according to Form 1.4 in the Appendix issued with this Circular within 10 working days from the date of official exam result announcement or from receiving complete dossiers as per regulations. In case the dossier does not meet the conditions, the General Department of Taxation provides a written response stating the reason.

4. The tax procedure practicing certificate is received directly at the General Department of Taxation or sent to the recipient via the postal service according to the address registered with the General Department of Taxation. When receiving the certificate directly, the recipient must present an identity card, citizen ID, or passport (for foreigners) and an authorization letter (if the recipient is authorized).

5. Within 03 working days from the date of issuing the tax procedure practicing certificate, the General Department of Taxation publicizes this information on the General Department of Taxation's electronic portal. The information includes: Full name, date of birth, information regarding the identity card/citizen ID/passport (for foreigners); information regarding the tax procedure practicing certificate.

Thus, according to the above regulation, if an examinee for the tax procedure practicing certificate has passed two subject exams, they do not need to submit a request dossier for the certificate issuance.

Vietnam: Will the practice certificate be revoked if it is discovered that someone took the exam for another examinee?

According to Article 13 of Circular 10/2021/TT-BTC, the following regulations apply:

Revocation of the tax procedure practicing certificate

1. The tax procedure practicing certificate will be revoked in the following cases:

a) Falsely declaring work experience in the application dossier for the tax procedure practicing certificate or the application for the certificate;

b) Altering, forging, or committing fraud regarding degrees or exam score confirmations in the application dossier for the tax procedure practicing certificate or the application for the certificate;

c) Taking the exam on behalf of another examinee or having someone else take the exam on behalf at the tax procedure practicing certificate exam;

d) Using fake or invalid auditor or accountant certificates in the application dossier for the tax procedure practicing certificate;

đ) The accountant or auditor certificate has been revoked for cases where the tax procedure practicing certificate was issued under point a, clause 3, Article 11 of this Circular;

e) Allowing another person to use the tax procedure practicing certificate.

2. The General Department of Taxation issues a decision to revoke the tax procedure practicing certificate according to Form 1.5 in the Appendix issued with this Circular.

3. Within 03 working days from the issuance of the revocation decision, the General Department of Taxation publicizes the revocation information on the electronic portal of the General Department of Taxation. Publicized information includes: full name, date of birth, information regarding identity card/citizen ID/passport (for foreigners); revocation decision information.

The act of taking the exam for someone else is one of the acts that leads to the revocation of the tax procedure practicing certificate.

Thus, if it is discovered that someone took the exam for another examinee, the relevant tax procedure practicing certificate will be revoked.