What are exemption cases of continuing professional development for tax procedure services in Vietnam in 2025?
What are exemption cases of continuing professional development for tax procedure services in Vietnam in 2025?
According to Section I of the Framework Program for continuing professional development for tax procedure services in 2025 issued with Decision 32/QD-TCT in 2025, two subjects are required to update their professional knowledge for tax procedure servicess in 2025, including:
(1) Tax agency staff;
(2) Individuals registering for the practice of tax procedure servicess.
However, especially for those who were granted the tax procedure services practice certificate in 2024 and 2025, and who register for practice from the date the certificate is granted to December 31, 2025, they are not required to update their knowledge in 2025.
What is the continuing professional development program in 2025 for tax procedure service providers in Vietnam?
The continuing professional development program in 2025 for tax procedure services Practitioners is stipulated in Section III of the Framework Program for continuing professional development for tax procedure services in 2025 issued with Decision 32/QD-TCT in 2025 as follows:
The minimum time for continuing professional development is 24 hours within a year. The minimum update time for each specific knowledge part is as follows:
* Part I - Legal regulations on tax, fees, charges, and content related to tax management: 20 hours.
- Legal regulations on tax, fees, charges (Focusing on new regulations issued in 2024 and 2025)
+ Value Added Tax Law
+ Corporate Income Tax Law
+ Personal Income Tax Law
+ Laws on other taxes; Fees, charges
+ Addressing issues regarding tax, fee, charge policies; Important notes when applying tax, fee, charge policies
- Content related to tax management
+ Content of the Tax Management Law, Decrees, Circulars, legal documents regulating, guiding tax management (Focusing on new regulations issued in 2024 and 2025; regulations on electronic invoices, electronic invoices generated from cash registers; tax declaration, payment, finalization; tax management for enterprises with associated transactions; tax management for e-commerce activities, business on digital platforms; tax management for real estate business, transfer; handling violations of tax, invoice laws; tax exemption, reduction, extension policies;...)
+ New regulations of the law related to tax management
+ Guidance on practicing tax file declaration (taxpayer registration files, tax declaration, tax payment, tax payment extension, tax finalization, tax exemption, reduction, refund request files,...)
+ Addressing arising issues; Important notes in the process of implementing tax management laws
* Part II - Legal regulations on corporate accounting: 04 hours.
- Update new regulations of corporate accounting law
- Guidance on preparing, reviewing corporate financial statements
- Addressing issues in accounting work; Important notes when handling differences between accounting law and tax law
Is the 2025 continuing professional development used as a basis for registration for tax procedure service practices in Vietnam for 2026?
Guidance on using the continuing professional development program in 2025 for tax procedure services Practitioners is stipulated in Section IV of the Framework Program for continuing professional development for tax procedure services in 2025 issued with Decision 32/QD-TCT in 2025 as follows:
IV. GUIDANCE ON USING THE PROGRAM
1. This framework program specifies the knowledge volume and the updates for subjects required to update knowledge in 2025.
2. Entities authorized to organize professional continuing professional developments for tax procedure services practitioners shall base on this framework program and the progress, results of issuing legal documents related to content updates in 2025 to build programs, materials, and plans to organize continuing professional development classes in 2025; May organize certain parts of the course content or combine several parts of the course content of the program, but must specify the hours of continuing professional development counted for each Part of the course content for each class.
3. The number of continuing professional development hours in 2025 for subjects updating as a basis for registration or determination of eligibility for tax procedure services practice for 2026 is determined according to Clause 1, Article 20, Circular No. 10/2021/TT-BTC of January 26, 2021, by the Minister of Finance guiding the management of tax procedure services practice and must ensure a minimum of 24 hours, including a minimum of 20 hours for Part I, 04 hours for Part II.
4. During the implementation process, if there are difficulties, it is recommended to report to the General Department of Taxation for guidance or appropriate amendments, supplements./.
Based on the above regulations, the continuing professional development in 2025 according to this Framework Program serves as a basis for registering tax procedure services practice for 2026.
