What are disciplinary forms for candidates taking the exam for the tax procedure service certificate in Vietnam?

What are disciplinary forms for candidates taking the exam for the tax procedure service certificate in Vietnam?

According to Article 43 of the Examination Regulation for the tax procedure service certificate, issued with Decision 1557/QD-TCT in 2021, there are 8 forms of disciplinary actions for candidates taking the exam for the tax procedure service certificate as follows:

(1) Reminder:

The exam room supervisor will remind candidates who engage in talking or sharing answers with others.

(2) Warning:

The exam room supervisor will document a warning and announce it publicly in the exam room for candidates who commit any of the following violations:

- Talking or sharing with other candidates even after being reminded but still non-compliant;

- Intentionally sitting in the wrong seat assigned.

(3) Subject Suspension:

The exam room supervisor will document the violation, confiscate evidence (if any), and report to the Chief Supervisor to decide on subject suspension for candidates involved in any of the following acts:

- Continuing to violate after being warned for talking, sharing answers, or intentionally sitting in the wrong seat;

- Exchanging draft papers or test papers with other candidates or receiving draft papers or test papers from other candidates;

- Bringing prohibited materials or items into the exam room from the time the test is distributed until the end of the exam but not yet used;

- Intentionally not following the exam instructions.

Subject suspension will be announced publicly in the exam room.

(4) Examination Suspension:

The exam room supervisor will document and report to the Chief Supervisor to decide on examination suspension for candidates involving any of the following acts:

- Using materials and prohibited items in the exam room from the start of the distribution of the test until the end of the exam;

- Utilizing materials, mobile phones, recording devices, cameras, computers, and other technical means to cheat during the exam in any form, inside or outside the exam room;

- Intentionally not submitting the exam paper, tearing others' exams or submitting another's exam paper as their own;

- Allowing others to take the exam or taking the exam for someone else in any form;

- Intentionally causing disorder, affecting the exam room.

Examination suspension will be announced publicly in the exam room.

(5) Deducting Exam Scores:

- Candidates warned during any subject will have 25% of the total score for that subject deducted.

- Exams that are found to have been marked on purpose during grading will have 50% of the total score for that subject deducted.

- A score of 0 will be assigned for paper-based multiple-choice or written exams in the following cases:

+ Exam parts with two or more answers;

+ Exam parts with two or more different handwriting samples;

+ Exam parts written with two or more different ink colors (except in cases with official confirmation from the exam supervisor and Chief Supervisor) or written in an ink color not conformable as specified in point c, clause 10, Article 42 of the Examination Regulation for the tax procedure service certificate, issued with Decision 1557/QD-TCT in 2021;

+ Exam parts written on scratch paper or papers not provided by the exam room supervisor.

- Based on the violation documentation by the exam room supervisor, the Board Secretary will report to the Examination Board Chairman to consider and decide on score deductions for the cases specified in point a when merging and marking scores.

Based on written reports from grading members, the Head of Grading will decide to deduct 50% of the full score in cases specified in point b and assign a score of 0 in cases specified in point c.

(6) Annulment of Subject Results:

The Examination Board Chairman will report to the General Director of the General Department of Taxation to annul the exam results of the suspended subjects.

(7) Annulment of Examination Results:

The Examination Board Chairman will report to the General Director of the General Department of Taxation to annul examination results for candidates:

- Suspended from the examination;

- Writing or drawing unrelated content on the exam paper;

- Allowing others to take the exam or taking the exam for someone else; Modifying, adding to, or swapping exam papers after submission;

- Falsifying exam registration documents;

- Assaulting exam supervisors, examination organizers, and other candidates;

- Causing disorder and insecurity in the exam area, seriously affecting the examination.

(8) Criminal Prosecution:

Candidates who violate the regulations at points c, d, e, and point clause 7, Article 43 of the Examination Regulation for the tax procedure service certificate, issued with Decision 1557/QD-TCT in 2021 are not only subject to suspension and annulment of exam results but may also face criminal prosecution depending on the severity and nature of the violation.

What disciplinary actions are available for candidates taking the exam for the tax procedure service certificate? (Image from the Internet)

What are the conditions for taking the exam for the tax procedure service certificate in Vietnam?

According to Article 4 of Circular 10/2021/TT-BTC, the conditions for taking the exam for the tax procedure service certificate are as follows:

Candidates for the tax procedure service certificate exam, whether Vietnamese or foreign nationals allowed to reside in Vietnam for 12 months or more, must meet the following conditions:

- Possess full civil act capacity;

- Hold a university degree or higher in economics, tax, finance, accounting, auditing, law, or a degree in other majors with at least 7% of total course units, credits, or class hours in economics, finance, accounting, auditing, tax, and financial activity analysis throughout the course;

- Have at least 36 months of practical experience in tax, finance, accounting, or auditing. This practical experience period is cumulative from the date of graduation recorded on the university (or postgraduate) degree until the registration date;

- Submit a complete exam application and pay the examination fee as prescribed.

How to prepare for the exam for the tax procedure service certificate in Vietnam?

According to clause 1, Article 5 of Circular 10/2021/TT-BTC, the application for the exam for the tax procedure service certificate is as follows:

Applicants for the tax procedure service certificate must send their exam applications to the Examination Board through the General Department of Taxation's electronic portal, which includes:

- Completed registration form using Form 1.1, downloadable from the Appendix issued with Circular 10/2021/TT-BTC;

- University or postgraduate diplomas; if the degree is not in economics, tax, finance, accounting, auditing, or law, the candidate must submit an official transcript detailing course units, credits, or class hours for all subjects (scanned copy);

- Work experience certificate using Form 1.2, downloadable from the Appendix issued with Circular 10/2021/TT-BTC or social insurance book proving work experience (scanned copy);

- Identity card or citizen identity card (for Vietnamese applicants) if the national population database is not yet operational, or a valid passport (for foreign applicants) at the time of exam registration (scanned copy);

- A 3x4 cm color photograph with a white background taken within 6 months prior to the application submission (photo file).