What are the conditions for obtaining a tax procedure practicing certificate in Vietnam?

What are the conditions for obtaining a tax procedure practicing certificate in Vietnam?

Pursuant to Article 4 of Circular 10/2021/TT-BTC, the conditions for obtaining a tax procedure practicing certificate are as follows:

Individuals taking the exam for the tax procedure practicing certificate who are Vietnamese or foreigners permitted to reside in Vietnam for 12 months or more must meet the following conditions:

- Have full legal capacity;

- Possess a university degree or higher in economics, taxation, finance, accounting, auditing, or law, or possess a university degree or higher in other fields with a total number of study units, credits, or class hours in economics, finance, accounting, auditing, taxation, financial activity analysis subjects accounting for at least 7% of the total study units, credits, or class hours of the entire course;

- Have at least 36 months of practical experience in taxation, finance, accounting, or auditing. Practical experience is cumulatively calculated from the graduation date recorded on the university (or postgraduate) degree to the time of registration for the exam;

- Submit a complete exam registration application and exam fee.

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

Vietnam: What does the application for obtaining a tax procedure practicing certificate include?

The application for obtaining a tax procedure practicing certificate is stipulated in Article 5 of Circular 10/2021/TT-BTC, as follows:

Applicants for a tax procedure practicing certificate must send their exam applications to the examination board through the General Department of Taxation's electronic portal, which include:

- Exam registration form.

- University or postgraduate degree as stipulated in Clause 2, Article 4 of this Circular; if the degree is not in economics, taxation, finance, accounting, auditing, law, the applicant must submit a transcript clearly stating the number of study units, credits, or class hours of all subjects (scan copy);

- Certification of work experience as per Form 1.2 in the Appendix issued with this Circular or a social insurance book proving the time of work as stipulated in Clause 3, Article 4 of Circular 10/2021/TT-BTC (scan copy);

- National ID card or citizen identification card (for Vietnamese applicants) in cases where the national population database has not been put into operation or a valid passport (for foreign applicants) at the time of registration for the exam (scan copy);

- A 3x4 cm color photo with a white background taken within 06 months from the time of submitting the exam application (photo file).

Vietnam: When is the tax procedure practicing certificate revoked?

Pursuant to Clause 1, Article 13 of Circular 10/2021/TT-BTC, the tax procedure practicing certificate is revoked in the following cases:

- Falsifying information about work experience in the exam application for the tax procedure practicing certificate or in the application for the tax procedure practicing certificate.

- Altering, forging, or committing fraud regarding degrees, exam certificates in the exam application for the tax procedure practicing certificate or in the application for the tax procedure practicing certificate.

- Impersonating others or having others impersonate oneself in the exam for the tax procedure practicing certificate.

- Using a fake or invalid accounting or audit certificate in the application for the tax procedure practicing certificate.

- If the accounting or audit certificate has been revoked for cases where the tax procedure practicing certificate was issued as stipulated at Point a, Clause 3, Article 11 of Circular 10/2021/TT-BTC.

- Allowing others to use the tax procedure practicing certificate.

In addition, within 03 working days from the date of issuing the decision to revoke the tax procedure practicing certificate, the General Department of Taxation will publicly disclose the information on the revocation decision on its electronic portal.

Publicized information includes: full name, date of birth, information on the national ID/citizen identification card/passport (for foreigners); information on the decision to revoke the tax procedure practicing certificate.