Who are members of the exam council for issuing Certificates for tax procedure services in Vietnam?

Who are members of the exam council for issuance of Certificates for tax procedure services in Vietnam?

Based on Clause 2, Article 5 of the Regulation on the Examination for issuance of Certificates for tax procedure services, issued together with Decision 1557/QD-TCT in 2021, the exam council comprises 5 or 7 members including:

- The President of the exam council who is a leader of the General Department of Taxation;

- Vice Presidents of the exam council, with the standing Vice President being a leader from the School of Taxation;

- A member serving as the secretary of the exam council, who is a leader of a department or faculty within the School of Taxation;

- Other members include representatives of the leadership from various units, specialized departments under or affiliated with the General Department of Taxation and the School of Taxation involved in organizing the examination; members invited from Ministry of Finance units, professional associations, universities, or academies with expertise in taxation or accounting as decided by the General Director of the General Department of Taxation.

Additionally, there are specific regulations regarding the members of the exam council as follows:

- No arrangement for individuals to be part of the exam council or its assisting departments if they have family relations such as parents, siblings, in-laws, spouse, biological or adopted children of any examinee.

- No appointment of individuals currently facing disciplinary action or executing a disciplinary decision as council members.

- Individuals involved in tutoring, lecturing, or guiding exam preparation for candidates shall not be appointed as council members, exam creators, exam reviewers, or graders (including initial and re-evaluation grading). Council members shall not participate in tutoring or lecturing for candidates preparing for the exam.

Who are members of the exam council for issuance of Certificates for tax procedure services in Vietnam? (Image from the Internet)

What are the working policies of the exam council in Vietnam?

Based on Clause 5, Article 5 of the Regulation on the Examination for Issuing Certificates for tax procedure services, issued together with Decision 1557/QD-TCT in 2021, the working policies of the exam council are stipulated as follows:

- The council operates on a collective principle, making decisions based on the majority; in the event of an equal vote, the decision aligns with the President's vote.

- During its operation, the council is permitted to use the seal of the General Department of Taxation.

- The council can utilize official working hours to organize meetings and activities within its duties and authority.

- The council automatically dissolves after completing its tasks.

What are the duties, rights, and responsibilities of members participating in the exam council in Vietnam?

Based on Article 6 of the Regulation on the Examination for Issuing Certificates for tax procedure services, issued together with Decision 1557/QD-TCT in 2021, the duties, rights, and responsibilities of the council members are as follows:

(1) Duties, rights, and responsibilities of the President of the exam council:

- Responsible before the law and the General Director of the General Department of Taxation for organizing the council's activities and directing the examination to ensure it is conducted in alignment with the regulations;

- Assign specific responsibilities and tasks to each council member;

- Decides on forming assisting departments; assigns specific tasks and authority to each department;

- Organizes the construction of exam papers, grading guidelines, answers; selects and decides on exam questions; ensures the proper storage and handling of exam papers, grading guidelines, and answers to comply with state secrecy regulations;

- Reports to the General Director of Taxation for approval of examination results, including re-evaluation results;

- Directs the handling of complaints and appeals during the examination process;

(2) Duties, rights, and responsibilities of the Vice President of the exam council:

Assists the President in managing the council's activities and performs specific tasks as assigned by the President, responsible before the law and the President for those tasks.

(3) Duties, rights, and responsibilities of a member of the exam council:

Executes tasks as assigned by the President, responsible before the law and the President for those assigned duties.

(4) Duties, rights, and responsibilities of a member serving as the secretary of the exam council:

Responsible before the law and the President for the following assigned tasks:

- Prepares documents and materials for the council's activities; records minutes of council meetings; prepares lists of candidates, various forms for the examination, and related documents;

- In cases of written or paper-based multiple-choice exams, performs the following tasks:

+ Receives and protects sealed test papers from the Chief Proctor or council members assigned by the President for each test location;

+ Transfers sealed test papers to the Chief of Masking;

+ Receives and protects sealed masked test papers;

+ Delivers sealed masked test papers with answer sheets for grading and performs related administrative tasks;

+ Receives graded test papers with results from the grading department under seal;

+ Transfers sealed results lists from the grading department to the Chief of Masking for matching;

+ Receives back sealed head masks and matching lists from the Chief of Masking;

+ Conducts procedures for re-evaluating test papers (if applicable) per Clause 3, Article 37 of the regulation issued together with Decision 1557/QD-TCT in 2021.

- In cases of computer-based written or multiple-choice exams, performs tasks in accordance with the testing software as assigned by the President.

- Compiles and reports examination results to the President;

- Performs other tasks as assigned by the President.