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

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 following documents:

(1) Application form as per Form 1.1 in the Appendix issued along with Circular 10/2021/TT-BTC;

(2) 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);

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

* Note: Candidates only need to submit documents specified in items (1) and (2) if there are changes compared to the previous exam.

What are the regulations on the registration fees for an exam for issuing the tax procedure service practice certificate in Vietnam? (Image from the Internet)

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

The registration fees for an exam for issuing the tax procedure service practice certificate in Vietnam are regulated in Article 6 of Circular 10/2021/TT-BTC as follows:

- The examinee must pay a registration fee for exam as notified by the exam council. The registration fee for exam shall be paid in cash or through electronic payments as guided by the exam council. If the examinee misses the exam though he/she has paid a registration fee for exam, such fee will not be refunded.

- The exam council shall make an expenditure estimate for holding an exam as per regulations following the rule that uses the earnings to cover the expenditures. The expenditure estimate for holding an exam must be approved by the General Department of Taxation.

- The Director of the General Department of Taxation shall promulgate a regulation on management and use of funding for holding exams.

Who establishes the Exam Council for issuing the tax procedure service practice certificate in Vietnam?

Pursuant to the provisions of Article 8 of Circular 10/2021/TT-BTC on holding an exam for issuing the tax procedure service practice certificate in Vietnam:

Holding an exam

1. General Department of Taxation shall hold exams on an annual basis, at least 01 exam period in a year. General Department of Taxation shall promulgate a regulation on exam for practicing certificates generally applied to every exam period.

2. The exam council shall be established by General Department of Taxation. The exam council shall be responsible for holding exam periods as prescribed in this Circular and the exam regulation promulgated by General Department of Taxation.

3. The exam council shall:

a) publish an official notice on the website of General Department of Taxation and at least on 01 mean of mass media regarding exam conditions, time, place and other information about the exam period at least 45 days before the exam date;

b) post a list of examinees (full name, date of birth, candidate number, subject exam, exam place) and other related information on the website of General Department of Taxation at least 15 days before the exam date;

c) hold the exam, mark exam papers, review exam results, and report General Department of Taxation to approve the exam scores, revised scores;

d) publish the exam scores, revised scores on the website of General Department of Taxation and send the exam scores, revised scores to the examinees via the registered emails within 30 days after the exam completion date or deadline for submission of requests for exam review;

dd) be responsible for security and safety of the examinees and relevant entities throughout the exam period.

Therefore, the Exam Council for issuing the tax procedure service practice certificate is established by the General Department of Taxation in Vietnam.