What papers are included in the exam for issuance ofthe Tax agent certificate in Vietnam?

What papers are included in the exam for issuance ofthe Tax agent certificate in Vietnam?

In accordance with Article 105 of the Law on Tax Administration 2019 which prescribes the Tax agent certificate, it is regulated as follows:

Tax agent certificate

1. An individual granted a Tax agent certificate must meet the following standards:

a) Possess full civil capacity;

b) Hold a university degree or higher in economics, finance, accounting, auditing, or another discipline as prescribed by the Minister of Finance;

c) Have at least 36 months of practical work experience in finance, accounting, auditing, tax after graduating from university;

d) Pass the exam for the Tax agent certificate.

The exam for the Tax agent certificate consists of the subjects of tax law and accounting.

2. Individuals holding an auditor's certificate or accountant's certificate issued by a competent authority are granted the Tax agent certificate without having to participate in the exam for the Tax agent certificate.

3. Individuals with a Tax agent certificate working at a tax agency are called tax agency staff. Tax agency staff must participate fully in knowledge update programs.

4. The following individuals are not permitted to be tax agency staff:

a) Officials and public employees; officers, non-commissioned officers, professional soldiers, defense workers, national defense public employees; officers, non-commissioned officers, police workers;

b) Individuals prohibited from practicing tax, accounting, or auditing services by a legally effective judgment or court decision; individuals under criminal investigation;

c) Individuals convicted of economic management offenses related to tax, finance, accounting who have not yet had their criminal records expunged; individuals being subjected to administrative handling measures of education at the commune, ward, township, mandatory education at education facilities, or mandatory detoxification at detoxification facilities;

d) Individuals penalized for administrative violations in the management of tax, accounting, auditing who have not passed the period of 06 months from the date of completing the sanction decision in the case of a warning or have not passed 01 year from the date of completing the sanction decision in another form.

5. The Minister of Finance prescribes the organization of the exam, conditions for exemption from exam subjects; procedures for granting and revoking the Tax agent certificate; the knowledge update for tax agency staff.

Therefore, based on the above regulations, the exam for the Tax agent certificate includes the subjects of tax law and accounting.

What papers are included in the exam for issuance ofthe Tax agent certificate in Vietnam? (Image from the Internet)

What are the eligibility for taking the exam for issuance of the Tax agent certificate in Vietnam?

According to Article 4 of Circular 10/2021/TT-BTC, the conditions for taking the exam for issuance ofthe Tax agent certificate are as follows:

- Candidates for the Tax agent certificate exam must be Vietnamese or foreigners permitted to reside in Vietnam for 12 months or more and must meet the following conditions:

+ Possess full civil capacity;

+ Hold a university degree or higher in the fields of economics, tax, finance, accounting, auditing, law, or hold a university degree or higher in other fields with a total number of lesson units, credits, or study periods of economic, finance, accounting, auditing, tax, financial activity analysis subjects accounting for 7% or more of the total lesson units, credits, or study periods of the entire course;

- Have at least 36 months of practical work experience in tax, finance, accounting, auditing. The actual work period is calculated cumulatively from the graduation date on the university (or postgraduate) degree until the time of exam registration;

- Submit complete exam documents and exam fees according to regulations.

What are the required documents to apply for the exam for issuance of Tax agent certificate in Vietnam?

Based on Article 5 of Circular 10/2021/TT-BTC, the regulations are as follows:

- Candidates applying for the Tax agent certificate submit their application to the exam board via the electronic information portal of the General Department of Taxation, including:

+ The application form according to Form 1.1 Download in the Appendix issued with Circular 10/2021/TT-BTC;

+ A university or postgraduate degree according to the regulations in clause 2 Article 4 of Circular 10/2021/TT-BTC; if the degree is not in economics, tax, finance, accounting, auditing, law, candidates must also submit a transcript showing the number of lesson units, credits, or study periods of all subjects (scanned copy);

+ A certificate of work duration according to Form 1.2 Download in the Appendix issued with this Circular or a social insurance book proving the work duration as prescribed in clause 3 Article 4 of Circular 10/2021/TT-BTC (scanned copy);

+ An identification card or citizen ID card (for Vietnamese nationals) in cases where the national residency database is not yet operational or a valid passport (for foreigners) at the time of exam registration (scanned copy);

+ A recent color photo size 3x4 cm with a white background taken within the last 6 months before submitting the application (photo file).

- For re-exam registration of subjects not yet taken or previously failed, candidates submit the application to the exam board via the electronic information portal of the General Department of Taxation including the documents specified at point a, point d (if there is a change compared to the previous exam) and point e clause 1 of this Article.