What is the newest application form for issuing a tax procedure service practice certificate in Vietnam?

What is the newest application form for issuing a tax procedure service practice certificate in Vietnam?

The newest application form for issuing a tax procedure service practice certificate in Vietnam is Form 1.3 in the Appendix issued together with Circular 10/2021/TT-BTC.

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What is the newest application form for issuing a tax procedure service practice certificate in Vietnam? (Image from Internet)

What are the regulations on the issuance of a tax procedure service practice certificate in Vietnam?

According to the regulations in Article 12 of Circular 10/2021/TT-BTC, the issuance of a tax procedure service practice certificate in Vietnam is specified is as follows:

[1] Issuance of practicing certificates to examinees who pass two subject exams.

- According to the approved exam results, the General Department of Taxation shall issue practicing certificates to examinees that pass two subject exams.

- The examinee is not required to apply for issuance of a practicing certificate if he/she has passed two subject exams.

[2] Issuance of practicing certificates to examinees who are exempt from subject exam(s).

The application for issuance of practicing certificate shall be submitted in person or by post to General Department of Taxation. Required documents in the application:

- An application form for issuance of practicing certificate No. 1.3 in Appendix of Circular 10/2021/TT-BTC;

- 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 submission time (certified true copy;

- A color photo 3x4cm, white background, taken within 06 months until the date of submission;

- Proof of eligibility for subject exam exemption, any of the following:

+ A certification of working time form No. 1.2 in the Appendix of Circular 10/2021/TT-BTC, in case of exemption as prescribed in clause 1 and point b clause 3 Article 11 of Circular 10/2021/TT-BTC;

+ A bachelor’s or postgraduate degree, social security book in case of exemption as prescribed in point a clause 2 Article 11 of Circular 10/2021/TT-BTC (certified true copy);

+ A confirmation of exam score in case of exemption as prescribed in point b clause 2 Article 11 of Circular 10/2021/TT-BTC (certified true copy).

+ An auditor's certificate or accountant's certificate in case of exemption as prescribed in point a clause 3 Article 11 of Circular 10/2021/TT-BTC (certified true copy).

[3] The General Department of Taxation shall issue practicing certificates form No. 1.4. in Appendix of Circular 10/2021/TT-BTC 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.

What are the cases of revocation of a tax procedure service practice certificate in Vietnam?

Under Clause 1, 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 of Circular 10/2021/TT-BTC;

- Allowing someone else to use the practicing certificate.