Which authority is responsible for issuing tax procedure practicing certificates in Vietnam?

Which authority is responsible for issuing tax procedure practicing certificates in Vietnam?

Based on Article 12 of Circular 10/2021/TT-BTC, the regulations are as follows:

Issuance of tax procedure practicing certificates

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3. The General Department of Taxation issues tax procedure practicing certificates according to Form 1.4 in the annex issued with this Circular within 10 working days from the date of the official exam result announcement or from the date on which the complete application is received as per regulations. In cases where the application does not meet the conditions for a certificate, the General Department of Taxation will provide a written response stating the reasons.

4. tax procedure practicing certificates can be received directly at the General Department of Taxation or sent to the recipient through public postal services to the address registered with the General Department of Taxation. In cases of direct receipt at the General Department of Taxation, the person receiving the certificate must present their ID card, citizenship card, or passport (for foreigners) and an authorization letter if authorized to receive on behalf.

5. Within 3 working days from the date of issuing the tax procedure service practice certificate, the General Department of Taxation publicly discloses information about the certificate holder on its electronic portal. The publicly disclosed information includes: full name, date of birth, ID/citizenship card/passport information (for foreigners); information about the tax procedure service practice certificate.

Thus, the General Department of Taxation is the authority responsible for issuing tax procedure practicing certificates.

The certificates will be received directly at the General Department of Taxation or sent to the recipient through public postal services to the address registered with the General Department of Taxation.

Which authority is responsible for issuing tax procedure practicing certificates in Vietnam? (Image from the Internet)

Vietnam: What are cases where tax procedure practicing certificates are revoked?

According to Article 13 of Circular 10/2021/TT-BTC, the cases for revoking tax procedure practicing certificates include:

- tax procedure practicing certificates are revoked in the following cases:

+ False declaration of work experience during the application process for the tax procedure service practice certificate, or in the application for the issuance of the tax procedure service practice certificate;

+ Forging, falsifying, or fraudulently altering qualifications or testing documents in the application for the tax procedure service practice certificate;

+ Taking the exam on behalf of another person or having someone else take the exam on their behalf in the exam for the tax procedure service practice certificate;

+ Using a fake or invalid auditor certificate or accountant certificate in the application for the tax procedure service practice certificate;

+ Auditor or accountant certificate has been revoked in cases where the tax procedure service practice certificate was issued based on clause a, point 3, Article 11 of this Circular;

+ Allowing another person to use their tax procedure service practice certificate.

- The General Department of Taxation issues a decision to revoke the tax procedure service practice certificate according to Form 1.5 in the annex issued with this Circular.

- Within 3 working days from the date the decision to revoke the tax procedure service practice certificate is issued, the General Department of Taxation publicly discloses information about the revocation on its electronic portal.

The publicly disclosed information includes: full name, date of birth, ID/citizenship card/passport information (for foreigners); information about the decision to revoke the tax procedure service practice certificate.

What is the minimum passing score for subjects in the tax procedure practicing certificate exam in Vietnam?

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

Exam Results

1. Passing criteria: A subject is considered passed if it scores 50 points or above on a 100-point scale, or 5 points or above on a 10-point scale.

2. Re-examination: Within 15 days from the date of the exam result announcement, candidates have the right to submit a request for re-examination to the Examination Council.

3. Exam results and re-examination results are announced as per point d, clause 3, Article 8 of this Circular.

4. Retention of exam results: Passed subjects are valid for 36 months from the month the exam results or re-examination results are announced.

Thus, for the tax procedure practicing certificate exam to be considered passed: the subject must score 50 points or above on a 100-point scale, or 5 points or above on a 10-point scale.