What are the conditions for taking the 2025 exams for tax procedure practicing certificates in Vietnam?
What are the conditions for taking the 2025 exams for tax procedure practicing certificates in Vietnam?
Based on Article 4 of Circular 10/2021/TT-BTC, the conditions for the exam for tax procedure practicing certificate are stipulated as follows:
Exam Conditions
The exam candidate for the tax procedure service practicing certificate must be 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 but with a total of course units or credits or lessons in economics, finance, accounting, auditing, tax, and financial activity analysis of 7% or more of the total course units or credits or lessons of the entire program;
- Have actual working experience in tax, finance, accounting, auditing for 36 months or more. The actual working time is calculated cumulatively from the graduation date recorded on the university (or postgraduate) degree to the time of registration for the exam;
- Submit a complete exam application, pay exam fees as prescribed.
Thus, according to the above regulations, the specific conditions for the 2025 exams for tax procedure practicing certificate are as follows:
(1) Subjects:
Must be a Vietnamese citizen or a foreigner permitted to reside in Vietnam for 12 months or more by the time of registration for the exam.
(2) Civil act capacity:
Must have full civil act capacity according to the laws of Vietnam (i.e., not restricted or lost civil act capacity).
(3) Educational Qualifications:
Hold a university degree or higher in the following fields/majors:
- Economics, tax, finance, accounting, auditing, law; or
- Other majors but the total number of course units (credits) or lessons in economics, finance, accounting, auditing, tax, financial activity analysis must account for 7% or more of the total course units/credits/lessons of the entire program.
(4) Work Experience:
- Have actual working experience in tax, finance, accounting, auditing for 36 months (3 years) or more.
- This period is calculated cumulatively from the graduation day recorded on the university (or postgraduate) degree to the time of registration for the exam.
(5) Exam application: Submit a complete application as prescribed.
(6) Not subject to exam bans:
According to Clause 4, Article 105 of the Tax Administration Law 2019, the cases banned from taking the 2025 exams for tax procedure practicing certificate include:
- officials and public employees; officers, non-commissioned officers, professional soldiers, national defense workers, national defense public employees; officers, non-commissioned officers, police workers;
- Persons banned from practicing tax procedure services, accounting, auditing by court verdicts, decisions effective in law; persons being prosecuted for criminal responsibility;
- Persons convicted of offenses infringing upon economic management order related to tax, finance, accounting who have not had their criminal records expunged; persons subject to administrative handling measures for education at commune, ward, commune-level town, being taken to compulsory education establishments, being sent to compulsory detoxification establishments;
- Persons fined for administrative violations regarding tax administration, accounting, auditing who have not completed the penalty within 6 months from the time of completion in case of being warned or 1 year from completing the penalty in other forms.
What are the conditions for taking the 2025 exams for tax procedure practicing certificates in Vietnam? (Image from the Internet)
Vietnam: What does the 2025 exam for tax procedure practicing certificate application include?
According to Article 5 of Circular 10/2021/TT-BTC, the person registering for the tax procedure service practice certificate exam submits the exam application to the exam council via the General Department of Taxation's electronic information portal, including the following documents:
(1) Application form for the exam according to Form 1.1 in the Appendix issued together with Circular 10/2021/TT-BTC.
(2) University, postgraduate degree diploma as prescribed in Clause 2, Article 4 of Circular 10/2021/TT-BTC; if the diploma is not in the field, major of economics, tax, finance, accounting, auditing, or law, the candidate must submit a transcript clearly stating the number of course units or credits or lesson periods of all subjects (scanned copy).
(3) Work time confirmation certificate according to Form 1.2 in the Appendix issued together with Circular 10/2021/TT-BTC or social insurance book proving work time as prescribed in Clause 3, Article 4 of Circular 10/2021/TT-BTC (scanned copy).
(4) ID Card or CCCD (for Vietnamese citizens) if the national database on population has not been launched or a passport (for foreigners) valid until the time of registration for the exam (scanned copy).
(5) One color photo 3x4 cm with a white background taken within 06 months as of the time of submitting the exam application (image file).
In case of re-registering for subjects not yet taken or retaking subjects not yet passed, the candidate submits the exam application to the exam council via the General Department of Taxation's Electronic Information Portal including documents specified in (1), (4) (if changed compared to the previous exam) and (5) as above.
What is the content and format of the 2025 exam for tax procedure practicing certificate in Vietnam?
According to Article 7 of Circular 10/2021/TT-BTC, the content and format of the 2025 exam for tax procedure practicing certificate are stipulated as follows:
(1) Content of the exam for the tax procedure service practicing certificate includes:
- Subject on tax law.
The content of the exam on tax law includes: Laws and guiding documents enforcement on tax administration, value-added tax, corporate income tax, special consumption tax, personal income tax, resource tax, other types of taxes; fees and charges under the state budget.
- Subject on accounting.
The content of the accounting exam includes: Accounting Law, accounting standards, accounting policies applied to enterprises and other legal documents concerning accounting.
(2) Exam format: The exam can be conducted on paper or on computers in the form of written or multiple-choice exams; the time for each subject depends on the exam form, ranging from 60 to 180 minutes.
(3) The language used in the exams is Vietnamese.
