What are content and format of the exam for the tax procedure practicing certificate in Vietnam?

Content and format of the exam for the tax procedure practicing certificate in Vietnam

Pursuant to Article 4 of Circular 10/2021/TT-BTC regulating the content and format of the exam for the tax procedure practicing certificate as follows:

- Examination content for the tax procedure practicing certificate includes:

+ Subject on tax laws.

The content of the tax law examination includes: Laws and guiding documents on tax management, value-added tax, corporate income tax, special consumption tax, personal income tax, resource tax, other types of taxes; fees and charges belonging to the State Budget.

+ Subject on accounting.

The content of the accounting examination includes: [Accounting Law 2015](https://lawnet.vn/vb/Luat-ke-toan-2015-48D81.html), accounting standards, accounting policies applied to enterprises, and other legal documents related to accounting.

- exam format: The exam can be conducted on paper or on a 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.

- The language used in the examinations is Vietnamese.

Content and format of the exam for the tax procedure practicing certificate in Vietnam (Image from the Internet)

Conditions for taking the exam for the tax procedure practicing certificate in Vietnam

Conditions for taking the exam for the tax procedure practicing certificate are stipulated in Article 4 of Circular 10/2021/TT-BTC as follows:

The candidate for the exam for the tax procedure practicing certificate is a Vietnamese citizen or a foreigner permitted to reside in Vietnam for 12 months or more, and must meet the following conditions:

- Have full civil act capacity;

- Hold a university degree or higher in economics, tax, finance, accounting, auditing, law, or hold a university degree or higher in other majors with a total number of credits or credit units or class hours of economics, finance, accounting, auditing, tax, financial activity analysis subjects from 7% or more of the total number of credits or credit units or class hours of the entire course;

- Have practical work experience in tax, finance, accounting, auditing for 36 months or more. The practical work experience is accumulated from the graduation date listed on the university (or postgraduate) diploma up to the time of registration for the examination;

- Submit a complete examination dossier and examination fee as prescribed.

Cases exempted from the exam for the tax procedure practicing certificate

Pursuant to Article 11 of Circular 10/2021/TT-BTC regulating the exemption of exam for the tax procedure practicing certificate as follows:

- Exemption from the tax law exam for candidates who have worked in the tax sector if they meet the following conditions:

+ Have continuously worked for 60 months up to the time of retirement or resignation, held the rank of specialist, tax inspector, lecturer (class III) and had managed tax duties or taught tax practice for a minimum of 36 months (accumulated within the 5 years of work until the time of retirement or resignation);

+ Have not been subject to administrative disciplinary measures from a reprimand or higher within 24 months up to the time of retirement or resignation;

+ Apply for examination subject exemption within 36 months from the month of retirement or resignation.

- Exemption from the accounting exam for candidates if one of the following conditions is met:

+ Graduated from university, postgraduate studies in accounting, auditing and have worked in accounting, auditing for 60 consecutive months or more up to the time of registration for exemption. The working time in accounting, auditing is calculated after graduating from university, postgraduate studies in accounting, auditing up to the time of registration for the examination exemption.

+ Passed the financial accounting, advanced managerial accounting exams and are within the period of validity for the exam results at the certificate of public accounting, auditor examinations organized by the Ministry of Finance.

- Exemption from both tax law and accounting examinations for candidates meeting one of the following conditions:

+ Hold the auditor or public accountant certificate issued by a competent state authority as prescribed.

+ Have worked in the tax sector for at least 10 consecutive years up to the time of retirement or resignation, meeting the following conditions:

++ Held the rank of specialist, tax inspector, lecturer (class III) for at least 10 years or have held the position of senior specialist, senior tax inspector, senior lecturer (class II) and managed tax duties or taught tax practice for a minimum of 60 months (accumulated within the 10 years of work until the time of retirement or resignation);
++ Have not been subject to administrative disciplinary measures from a reprimand or higher within 24 months up to the time of retirement or resignation.
++ Apply for examination subject exemption within 36 months from the month of retirement or resignation.