What language is used in the tax procedure practice certificate exam in Vietnam?

What language is used in the tax procedure practice certificate exam in Vietnam?

According to Article 7 of Circular 10/2021/TT-BTC, the regulations are as follows:

Content and format of the exam

1. The exam content for the tax procedure practice certificate includes:

a) Tax law.

The content of the tax law exam includes: Laws and implementing guidelines on tax management, value-added tax, corporate income tax, special consumption tax, personal income tax, resource tax, other taxes; fees and charges under the State budget.

b) Accounting.

The content of the accounting exam includes: Accounting Law, accounting standards, accounting policies applicable to enterprises, and other legal documents on accounting.

2. Exam format: The exam is conducted on paper or on a computer in the form of written or multiple-choice tests; the time for each subject depends on the exam format, from 60 minutes to 180 minutes.

3. The language used in the exams is Vietnamese.

Thus, the tax procedure practice certificate exam will use Vietnamese as the language in the exams.

How long is the time allotted for each subject in the tax procedure practice certificate exam in Vietnam? (Image from the Internet)

How many times a year is the tax procedure practice certificate exam organized in Vietnam?

According to Article 8 of Circular 10/2021/TT-BTC, the regulations are as follows:

Exam organization

1. The General Department of Taxation organizes exams annually, with at least one exam per year. The General Department of Taxation issues the regulations for the tax procedure practice certificate exam applicable to all exams.

2. The Examination Council is established by the General Department of Taxation. The Examination Council is responsible for organizing exams as stipulated in this Circular and the exam regulations issued by the General Department of Taxation.

3. The Examination Council has the following tasks:

a) Officially announce on the electronic portal of the General Department of Taxation and at least one mass media about the conditions, time, location of the exam, and other information related to the exam at least 45 days before the exam;

b) Publish the list of examinees (name, date of birth, registration number, subjects, exam venue) and other relevant information on the electronic portal of the General Department of Taxation at least 15 days before the exam;

c) Organize the exam, mark the exam, review exam results, and report to the General Department of Taxation for approval of exam results and review results;

d) Announce exam results and review results on the electronic portal of the General Department of Taxation and send exam scores and review scores to candidates via email to the address registered by the candidate within 30 days from the end of the exam or the deadline for receiving applications for review;

e) Be responsible for the security and safety of candidates and related organizations and individuals during the exam period.

Thus, according to the regulations above, the tax procedure practice certificate exam is organized once a year.

What are the regulations on subject exam exemption in the tax procedure practice certificate exam in Vietnam?

According to Article 11 of Circular 10/2021/TT-BTC, the regulations are as follows:

- Exemption from the tax law exam for candidates who have been employed in the tax sector and meet the following conditions:

+ Have 60 consecutive months of work experience up to the time of retirement, resignation, holding the rank of officer, tax inspector, or lecturer title (class III) and have a minimum of 36 months working in tax management or teaching tax profession (calculated cumulatively in 5 years of work up to the time of retirement, resignation);

+ Have not been subject to administrative disciplinary action in the performance of official duties from reprimand or more serious forms within 24 months up to the time of retirement, resignation;

+ Register for exemption from the exam within 36 months from the month of retirement, resignation.

- Exemption from the accounting exam for candidates who meet one of the following conditions:

+ Those who have graduated from university, postgraduate in accounting, auditing, and have at least 60 consecutive months of experience in accounting, auditing up to the date of registration for exemption from the exam. The time in accounting, auditing is calculated after graduation in accounting, auditing until the date of registration for exemption from the exam.

+ Those who have passed the advanced financial accounting, management accounting exams, and are still within the retention period at the exam for the accountant, auditor certificate organized by the Ministry of Finance.

- Exemption from both tax law and accounting exams for candidates who meet one of the cases in point a or point b below:

+ Individuals holding an auditor or accountant certificate issued by a competent state authority as prescribed.

+ Individuals who have worked in the tax sector for a minimum of 10 consecutive years up to the time of retirement, resignation, and meet the following conditions:

++ Have held the rank of officer, tax inspector, or lecturer title (class III) for at least 10 years or hold the principal officer rank, principal tax inspector, or higher lecturer title (class II) and have engaged in tax management or teaching tax profession for a minimum of 60 months (calculated cumulatively in 10 years of work up to the time of retirement, resignation);
++ Have not been subject to administrative disciplinary action in the performance of official duties from reprimand or more serious forms within 24 months up to the time of retirement, resignation.
++ Register for exemption from the exam within 36 months from the month of retirement, resignation.

- The General Department of Taxation compiles a list of job positions in tax management and tax profession teaching for those employed in the tax sector exempted from the exam as stipulated in point a of clause 1 and point b of clause 3 of this Article.