Shall examinees in remote areas have the tax law subject exam exempt when taking the exam for tax procedure practicing certificates in Vietnam?
Shall examinees in remote areas have the tax law subject exam exempt when taking the exam for tax procedure practicing certificates in Vietnam?
Based on Clause 1, Article 11 of Circular 10/2021/TT-BTC, which provides guidance on the management of practicing services for tax procedure activities issued by the Minister of Finance, the regulations are as follows:
Exemption from Exam
1. Exemption from the tax law exam for examinees who have worked in the tax sector if they meet the following conditions:
a) Have worked continuously for 60 months up to the retirement or departure date, held the rank of specialist, tax inspector, or teaching profession (grade III) and have engaged in tax management or taught tax professional skills for at least 36 months (cumulatively calculated over 5 years of work up to retirement or departure);
b) Have not been subjected to administrative discipline in performing official duties from a reprimand or higher in the 24 months leading to retirement or departure;
c) Registered for exemption from the exam within 36 months from the month of retirement or departure.
2. Exemption from the accounting exam for examinees if they meet one of the following conditions:
a) Graduates with a university degree or higher in the field of accounting or auditing and have worked in accounting or auditing for 60 continuous months or more up to the registration date for exam exemption. The accounting or auditing period is counted from after graduating from university or higher in the field until the registration date for exam exemption.
b) examinees who have passed the advanced financial and management accounting exam and are still within the retention period of the accounting or auditing exam organized by the Ministry of Finance.
Thus, according to regulations, exemption from the tax law exam is granted to examinees who have worked in the tax sector if they meet the conditions mentioned above; this policy is not inherently applicable to examinees in remote areas.
Shall examinees in remote areas have the tax law subject exam exempt when taking the exam for tax procedure practicing certificates in Vietnam? (Image from the Internet)
Shall an examinee obtaining accountant's certificate and working for 2 years has the accounting subject exams when taking the exam for tax procedure practicing certificates in Vietnam?
Based on Clause 3, Article 11 of Circular 10/2021/TT-BTC, which provides guidance on the management of practicing services for tax procedure activities issued by the Minister of Finance, the regulations are as follows:
Exemption from Exam
1. Exemption from the tax law exam for examinees who have worked in the tax sector if they meet the following conditions:
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3. Exemption from the tax law exam and the accounting exam for examinees who meet one of the conditions in point a or point b below:
a) Holders of an auditor certificate or accountant certificate issued by a competent state agency according to regulations.
b) examinees who have a minimum of 10 years of continuous work in the tax sector up to retirement or departure and meet the following conditions:
b1) Held the position of specialist, tax inspector, or teaching profession (grade III) for at least 10 years or held a principal specialist position, chief tax inspector, principal teaching profession (grade II) or higher and engaged in tax management or taught tax professional skills for at least 60 months (cumulatively calculated over 10 years of work up to retirement or departure);
b2) Have not been subjected to administrative discipline from a reprimand or higher in the 24 months leading to retirement or departure.
b3) Registered for exemption from the exam within 36 months from the month of retirement or departure.
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The regulation provides exemption from the accounting exam for those who meet one of the conditions: Holders of an auditor certificate or accountant certificate issued by a competent state agency according to regulations, or examinees who have at least 10 years of continuous work in the tax sector up to retirement or departure, meeting the conditions mentioned above.
This means that it is not necessary to meet both conditions simultaneously, as holders of an auditor or accountant certificate issued by a competent state agency are still granted exemption.
What are actions against misconducted examinees taking the exam for tax procedure practicing certificates in Vietnam?
Based on Article 9 of Circular 10/2021/TT-BTC, the sanctions for violations by examinees include:
- Warning;
- Deduction of exam scores;
- Suspension from the exam subject;
- Suspension from the examination;
- Cancellation of the exam subject result;
- Cancellation of the examination result;
- Request to a competent authority for criminal liability consideration if there are violations at a level that requires criminal liability.
