What do the registration documents for exam for tax procedure practicing certificates include? What is the eligibility for taking an exam for tax procedure practicing certificates in Vietnam?

What is the eligibility for taking an exam for tax procedure practicing certificates in Vietnam?

According to Article 4 of Circular 10/2021/TT-BTC, the regulations are as follows:

Conditions for examination

Candidates taking the exam to obtain the certification for practicing tax procedure services must be Vietnamese citizens or foreigners permitted to reside in Vietnam for 12 months or more, and must meet the following conditions:

1. Possess full legal capacity;

2. Hold a university degree or higher in economics, tax, finance, accounting, auditing, or law, or a university degree or higher in other fields with the total number of credits or courses in economics, finance, accounting, auditing, tax, and financial activity analysis comprising 7% or more of the total credits or courses for the entire program;

3. Have a practical working experience in tax, finance, accounting, auditing for 36 months or more. The practical working time is calculated cumulatively from the time of graduation stated on the university (or postgraduate) diploma to the time of registration for the exam;

4. Submit complete exam documents and exam fees as prescribed.

Currently, the eligibility for taking an exam for tax procedure practicing certificates include:

- Vietnamese citizens or foreigners permitted to reside in Vietnam for 12 months or more.

- Possess full legal capacity.

- Hold a university degree or higher in economics, tax, finance, accounting, auditing, or law, or hold a university degree or higher in other fields with the total number of credits or units in economics, finance, accounting, auditing, tax, and financial activity analysis comprising 7% or more of the total credits or units for the entire curriculum.

- Have practical working experience in tax, finance, accounting, auditing for 36 months or more. The practical working time is calculated cumulatively from the time of graduation as stated on the university (or postgraduate) diploma to the time of registration for the exam.

- Submit complete exam documents and exam fees as prescribed.

What do the registration documents for exam for tax procedure practicing certificates include? What is the eligibility for taking an exam for tax procedure practicing certificates in Vietnam? (Image from the Internet)

Vietnam: What do the registration documents for exam for tax procedure practicing certificates include?

Based on Article 5 of Circular 10/2021/TT-BTC, it is regulated that individuals registering for the exam to obtain the certification for practicing tax procedure services submit their exam application to the examination board via the electronic portal of the General Department of Taxation of Vietnam, which includes the following documents:

- Exam registration form according to Form 1.1 in the Appendix issued with Circular 10/2021/TT-BTC.

- University or postgraduate degree as specified in Clause 2, Article 4 of Circular 10/2021/TT-BTC; if the degree is not in economics, tax, finance, accounting, auditing, or law, the candidate must submit a transcript showing the total credits or courses in all subjects (scanned copy).

- Confirmation of working experience according to Form 1.2 in the Appendix issued with Circular 10/2021/TT-BTC or social insurance book proving working time as stipulated in Clause 3, Article 4 of Circular 10/2021/TT-BTC (scanned copy).

- ID card or CCCD card (for Vietnamese residents) in case the national database on citizens has not been activated, or a passport (for foreigners) valid up to the time of registration for the exam (scanned copy).

- A color photo 3x4 cm with white background taken within 6 months up to the time of submitting the exam application (photo file).

In case of registering to retake an unpassed subject or continue an exam subject not yet taken, the candidate submits the exam application to the examination board via the electronic portal of the General Department of Taxation of Vietnam, including the documents specified in point a, point d (if there are changes from the previous exam) and point đ Clause 1, Article 5 of Circular 10/2021/TT-BTC.

When are tax agent employees allowed to practice in Vietnam?

Based on Article 15 of Circular 10/2021/TT-BTC which stipulates the practice registration of tax agent employees as follows:

Practice registration of tax agent employees

1. Principles of practice registration for tax agent employees

a) The registration of tax procedure services is done through the tax agency where the registrant is the legal representative of the tax agency or has an employment contract.

b) tax agent employees are allowed to practice from the date the Tax Department announces that they meet the conditions for practicing tax procedure services.

c) At any point in time, a person with a certification for practicing tax procedure services may only practice at one tax agency.

d) tax agent employees are not allowed to practice during periods of suspension or termination of practicing tax procedure services.

2. The legal representative of the tax agency is responsible before the law for checking the information and documents provided by the person registering for tax procedure services; confirming the conditions stipulated in Article 14 of this Circular for tax agent employees.

...

Thus, tax agent employees are allowed to practice from the day they receive notification from the Tax Department that they meet the conditions for practicing tax procedure services.

The registration of tax procedure services is conducted through the tax agency where the registrant is the legal representative of the tax agency or has a working contract.