What are the cases of revocation of a tax procedure service practice certificate in Vietnam?

What are the cases of revocation of a tax procedure service practice certificate in Vietnam?

Under Article 13 of Circular 10/2021/TT-BTC guiding the management of the provision of tax services, an individual will have their tax procedure service practice certificate revoked if they fall into one of the following cases:

- Untruthfully declaring the working time in the registration documents for exam or application for issuance of the practicing certificate;

- Correcting, falsifying, or cheating on the academic credentials, confirmation of exam score in the registration documents or application for issuance of the practicing certificate;

- Engaging in impersonation for someone else or allowing someone to impersonate you to take an exam for obtaining a practicing certificate;

- Using fake or invalid auditor's certificate, accountant's certificate in the application for issuance of the practicing certificate;

- The auditor's certificate, accountant's certificate was revoked in a case of issuance of practicing certificate as prescribed in point a clause 3 Article 11 of Circular 10/2021/TT-BTC;

- Allowing someone else to use the practicing certificate.

What are the cases of revocation of a tax procedure service practice certificate in Vietnam? (Image from Internet)

What are the registration documents for an exam for issuing the tax procedure service practice certificate in Vietnam?

Under the provisions in Article 5 of Circular 10/2021/TT-BTC, the registration documents for an exam for issuing the tax procedure service practice certificate in Vietnam include:

Case 01:  A registrant for an exam for practicing certificate shall submit registration documents to the exam council via the website of the General Department of Taxation in Vietnam, including:

(1) Registration form for exam No. 1.1 in the Appendix of Circular 10/2021/TT-BTC;

(2) A bachelor’s degree or postgraduate degree as prescribed in clause 2 Article 4 of Circular 10/2021/TT-BTC; or an academic transcript (scan) specifying number of units of study or credits or class hours of all subjects, if the bachelor’s degree in not in economics, tax, finance, accounting, auditing, or law major;

(3) A certification of working time form No. 1.2. in the Appendix hereto or a social security book which justifies the working time as prescribed in clause 3 Article 4 of Circular 10/2021/TT-BTC (scan);

(4) An ID card or citizen identity card (for a Vietnamese) if the national population database has not been inaugurated or a passport (for a foreigner) which remains valid until the registration time (scan);

(5) A color photo 3x4cm, white background, taken within 06 months until the date of submission (photo file).

Case 02: In case of registration for continued exam of new subjects or re-exam of failed subjects, the examinee shall submit registration documents to the Examination Council via the web portal of the General Department of Taxation including the documents specified in items (1) and (4) (in case of any changes compared to the previous exam) and item (5).

What does the application for issuing a tax procedure service practice certificate in Vietnam include?

Pursuant to the provisions in Clauses 1 and 2 Article 12 of Circular 10/2021/TT-BTC, the application for issuing a tax procedure service practice certificate in Vietnam includes:

Case 01: Issuance of practicing certificates to examinees who pass two subject exams.

- According to the approved exam results, General Department of Taxation shall issue practicing certificates to examinees that pass two subject exams.

- The examinee is not required to apply for issuance of a practicing certificate if he/she has passed two subject exams.

Case 02: Issuance of practicing certificates to examinees who are exempt from subject exam(s).

The application for issuance of practicing certificate shall be submitted in person or by post to General Department of Taxation. Required documents in the application:

- An application form for issuance of practicing certificate No. 1.3 in Appendix of Circular 10/2021/TT-BTC;

- An ID card or citizen identity card (for a Vietnamese) if the national population database has not been inaugurated or a passport (for a foreigner) which remains valid until the submission time (certified true copy;

- A color photo 3x4cm, white background, taken within 06 months until the date of submission;

- Proof of eligibility for subject exam exemption, any of the following:

+ A certification of working time form No. 1.2 in the Appendix of Circular 10/2021/TT-BTC, in case of exemption as prescribed in clause 1 and point b clause 3 Article 11 of Circular 10/2021/TT-BTC;

+ A bachelor’s or postgraduate degree, social security book in case of exemption as prescribed in point a clause 2 Article 11 of Circular 10/2021/TT-BTC (certified true copy);

+ A confirmation of exam score in case of exemption as prescribed in point b clause 2 Article 11 of Circular 10/2021/TT-BTC (certified true copy).

+ An auditor's certificate or accountant's certificate in case of exemption as prescribed in point a clause 3 Article 11 of Circular 10/2021/TT-BTC (certified true copy).