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

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

Under the provisions of Article 5 of Circular 10/2021/TT-BTC regarding the places for submission of the registration documents for an exam for issuing the tax procedure service practice certificate:

Article 5. Registration documents for an exam

1. A registrant for an exam for practicing certificate shall submit registration documents to the exam council via the website of General Department of Taxation, including:

a) Registration form for exam No. 1.1 in the Appendix hereto;

b) A bachelor’s degree or postgraduate degree as prescribed in clause 2 Article 4 hereof; 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;

c) 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 hereof (scan);

d) 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);

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

2. 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 points a, d (in case of any changes compared to the previous exam) and point dd Clause 1 of this Article.

Thus, applicants who want to register for the exam to obtain the tax procedure service practice certificate must submit the registration documents to the Examination Council via the web portal of the General Department of Taxation.

In case of registration for continued exam of new subjects or re-exam of failed subjects, the applicant must still submit the registration documents to the Examination Council via the web portal of the General Department of Taxation.

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

Which authority will issue the tax procedure service practice certificate in Vietnam?

Under Article 12 of Circular 10/2021/TT-BTC:

Issuance, revocation of practicing certificates

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3. General Department of Taxation shall issue practicing certificates form No. 1.4. in Appendix hereto within 10 working days from the date of announcement of official exam results or date of submission of complete application as prescribed. In case of unsatisfactory application, General Department of Taxation shall respond and provide explanation in writing.

4. The practicing certificate shall be received in person at the General Department of Taxation or sent by public postal service to the address registered with General Department of Taxation. If the practicing certificate is received in person, the recipient shall present an ID card, citizen identity card, or passport (for a foreigner) and a letter of authorization (if the recipient is authorized by the certificate holder).

5. Within 3 working days from the date of issuance, General Department of Taxation shall publish the details about the practicing certificate holders on its website. Details to be published: Full name, date of birth, information about ID card/citizen identity card/passport (for foreigner); information about the practicing certificate.

Thus, the General Department of Taxation in Vietnam will issue the tax procedure service practice certificate.

The practicing certificate shall be received in person at the General Department of Taxation or sent by public postal service to the address registered with the General Department of Taxation.

Note: If the practicing certificate is received in person, the recipient shall present an ID card, citizen identity card, or passport (for a foreigner) and a letter of authorization (if the recipient is authorized by the certificate holder)

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 hereof;

- Allowing someone else to use the practicing certificate.

The General Department of Taxation shall issue a decision on revocation of practicing certificate using Form No. 1.5. in the Appendix hereto.

Within 3 working days from the date of issuance, the General Department of Taxation shall publish the decision on revocation of the practicing certificate on its website. Details to be published: Full name, date of birth, information about ID card/citizen identity card/passport (for foreigner); information about the decision on revocation of practicing certificate.