What is the purpose of organizing the exam for the tax procedure practicing certificate in Vietnam?

What is the purpose of organizing the exam for the tax procedure practicing certificates in Vietnam?

Pursuant to Clause 1, Article 3 of the Regulation on the exam for the tax procedure practicing certificate issued together with Decision 1557/QD-TCT in 2021, the exam for the tax procedure practicing certificate is aimed at assessing the competency and knowledge of candidates seeking the practice certificate in tax procedure services.

What are the conditions for candidates taking the exam for the tax procedure practicing certificate in Vietnam?

Based on the regulation in Clause 1, Article 4 of the Regulation on the exam for the tax procedure practicing certificate issued together with Decision 1557/QD-TCT in 2021, candidates for the tax procedure practicing certificate are Vietnamese or foreigners permitted to reside in Vietnam for 12 months or more and must meet the conditions specified in Article 4 of Circular 10/2021/TT-BTC:

- Full legal capacity;

- A bachelor's degree or higher in economics, tax, finance, accounting, auditing, law or a bachelor's degree or higher in other fields with a total of 7% or more of the course units, credits, or periods of financial and economic subjects related to tax, analysis of financial activities;

- At least 36 months of actual work experience in the fields of tax, finance, accounting, auditing. Actual work experience is accumulated from the time stated on the bachelor's (or post-graduate) degree to the time of exam registration;

- Submission of complete exam applications and fees as prescribed.

What is the purpose of organizing the exam for the tax procedure practicing certificate in Vietnam? (Image from the Internet)

What are regulations on the application and fees for the tax procedure practicing certificate exam in Vietnam?

* Application for the tax procedure practicing certificate exam:

To take the exam for the tax procedure practicing certificate, candidates need to prepare applications as prescribed in Article 5 of Circular 10/2021/TT-BTC. Specifically:

Case 01: First-time examinees

Candidates registering for the tax procedure practicing certificate exam submit their application to the exam Council via the General Department of Taxation's online portal. The application includes:

(1) The registration form according to Form 1.1 in the Appendix issued with Circular 10/2021/TT-BTC;

(2) A bachelor's or postgraduate degree in economics, tax, finance, accounting, auditing, or law;

If the degree is not in economics, tax, finance, accounting, auditing, or law, the candidate must submit an academic transcript showing the units, credits, or periods of all subjects (scanned copy);

(3) A certificate of work experience according to Form 1.2 in the Appendix issued with Circular 10/2021/TT-BTC or a social insurance book proving actual work experience in tax, finance, accounting, auditing of at least 36 months (scanned copy);

* Note: Actual work experience is counted cumulatively from the graduation time stated on the bachelor's (or post-graduate) degree to the exam registration date.

(4) Identity card or citizen's identification card (for Vietnamese citizens) if the national database on residents is not operational or a valid passport (for foreigners) until the registration date (scanned copy);

(5) A 3x4 cm color photo with a white background taken within 6 months to the date of application submission (photo file).

Case 02: Registering to retake uncompleted or failed exam subjects, candidates submit the following documents to the exam Council via the General Department of Taxation's online portal:

(1) The registration form according to Form 1.1 in the Appendix issued with Circular 10/2021/TT-BTC;

(2) Identity card or citizen's identification card (for Vietnamese) if the national database on residents is not operational or a valid passport (for foreigners) until the registration date (scanned copy);

(3) A 3x4 cm color photo with a white background taken within 6 months to the date of application submission (photo file).

* Note: Candidates shall only submit items (1), (2) if there are any changes from the previous exam.

* exam fees for the tax procedure practicing certificate:

The exam fees are regulated in Article 6 of Circular 10/2021/TT-BTC as follows:

- Candidates must pay the exam fees as notified by the exam Council. Fees are payable in cash or via electronic payment as guided by the exam Council.

In case candidates have paid the exam fee but do not attend the exam, the fees paid will not be refunded.

- The exam Council develops a budget estimate for organizing the exam on the principle of cost recovery. The cost estimate must be approved by the General Department of Taxation.

- The Director General of the General Department of Taxation issues regulations on the management and use of funds to organize the exam.