Vietnam: What do registration documents for the exam for tax procedure practicing certificate include?

Vietnam: What do registration documents for the exam for tax procedure practicing certificate include?

First-time registrants applying for an exam for tax procedure practicing certificate must prepare documents as stipulated in Clause 1, Article 5 of Circular 10/2021/TT-BTC, including:

(1) Registration form for the exam as per Form 1.1 in the Appendix issued together with Circular 10/2021/TT-BTC;

(2) University or postgraduate diploma in fields such as economics, taxation, finance, accounting, auditing, or law;

If the diploma is not in the fields of economics, taxation, finance, accounting, auditing, or law, the registrant must submit a transcript clearly stating the number of course units or credits or class hours for all subjects (scanned copy);

(3) Employment verification letter according to Form 1.2 in the Appendix issued together with Circular 10/2021/TT-BTC or social insurance book proving the actual working period in taxation, finance, accounting, auditing of 36 months or more (scanned copy);

Note: The actual working period is accumulated from the graduation date on the university (or postgraduate) diploma to the time of exam registration.

(4) Identity card or citizen identification card (for Vietnamese nationals) in case the national database on population has not been put into operation, or a passport (for foreigners) valid until the time of exam registration (scanned copy);

(5) One 3x4 cm color photo with white background taken within 06 months up to the time of submitting the exam registration documents (image file).

After preparing all the above documents, the registrant submits the exam registration documents to the Exam Council via the electronic portal of the General Department of Taxation.

Vietnam: What do registration documents for the exam for tax procedure practicing certificate include? (Image from the Internet)

Are there registration fees for exam for the tax procedure practicing certificate in Vietnam?

The registration fees for exam for the tax procedure practicing certificate are stipulated in Article 6 of Circular 10/2021/TT-BTC as follows:

registration fees for exam

1. registrants must pay registration fees for exam as notified by the Exam Council. The registration fees for exam can be paid in cash or through electronic payment as guided by the Exam Council. If a registrant pays the exam fee but does not attend the exam, the fee will not be refunded.

2. The Exam Council builds an estimated budget for organizing the exam based on the principle of cost recovery. The estimated budget must be approved by the General Department of Taxation.

3. The Director-General of the General Department of Taxation issues regulations on the management and use of funds for organizing the exam.

Thus, registrants applying for the tax procedure practicing certificate must pay registration fees for exam as notified by the Exam Council.

The registration fees for exam can be paid in cash or through electronic payment as guided by the Exam Council. If a registrant pays the exam fee but does not attend the exam, the fee will not be refunded.

What are the subjects for the exam for tax procedure practicing certificate in Vietnam?

According to Article 7 of Circular 10/2021/TT-BTC, the content and form of the exam for tax procedure practicing certificate are as follows:

Exam Content and Form

1. The exams for the tax procedure practicing certificate include:

a) Tax Law subject.

The Tax Law subject includes: Laws and guiding documents on tax administration, value-added tax, corporate income tax, special consumption tax, personal income tax, resource tax, other taxes; fees and charges within the state budget.

b) Accounting subject.

The Accounting subject includes: Accounting Law, accounting standards, accounting policies applicable to enterprises, and other legal documents on accounting.

2. Exam format: The exam is conducted on paper or computer in the form of written or multiple-choice exams; the duration for each subject depends on the exam format, ranging from 60 minutes to 180 minutes.

3. The language used in the exams is Vietnamese.

Thus, the subjects for the exam for tax procedure practicing certificate include:

[1] Tax Law.

The Tax Law subject includes: Laws and guiding documents on tax administration, value-added tax, corporate income tax, special consumption tax, personal income tax, resource tax, other taxes; fees and charges within the state budget.

[2] Accounting.

The Accounting subject includes: Accounting Law, accounting standards, accounting policies applicable to enterprises, and other legal documents on accounting.

* Note: registrants applying for the tax procedure practicing certificate will be exempted from the Tax Law subject or/and the Accounting subject if they fall under one of the cases stipulated in Article 11 of Circular 10/2021/TT-BTC.