Who is exempt from the accounting subject when taking the exam for the tax procedure practicing certificate in Vietnam?

Who is exempt from the accounting subject when taking the exam for the tax procedure practicing certificate in Vietnam?

Based on Article 11 Circular 10/2021/TT-BTC, the regulations on exam exemptions are as follows:

Exam Exemption

1. Exemption from the tax law subject for candidates who have worked in the tax sector if they meet the following conditions:

a) Have worked for 60 consecutive months up to the retirement or job-off time, held the position of specialist, tax inspector, professional title of lecturer (grade III), and have engaged in tax management or taught tax operations for at least 36 months (cumulative within 5 years of work up to the retirement or job-off time);

b) Have not been disciplinarily punished in the execution of public duties from a reprimand level or higher within 24 months up to the retirement or job-off time;

c) Register for subject exemption consideration within 36 months from the month of retirement or job-off time.

2. Exemption from the accounting subject for candidates if they meet one of the following conditions:

a) Having graduated from a university or postgraduate program in accounting, auditing and having worked in accounting, auditing for 60 consecutive months up to the time of registering for subject exemption consideration. The accounting, auditing working period shall be counted from after the university/postgraduate graduation up to the exemption registration time.

b) Having passed the financial accounting, advanced management accounting subjects and still within the retention period at the exam for accountant or auditor certificates organized by the Ministry of Finance.

3. Exemption from both the tax law and accounting subjects for candidates who meet one of the following conditions:

a) Holding an auditor or accountant certificate issued by a competent state agency as prescribed.

b) Having worked in the tax sector for at least 10 consecutive years up to the retirement or job-off time, meeting the following conditions:

b1) Have held the position of specialist, tax inspector, professional title of lecturer (grade III) for at least 10 years or held the position of senior specialist, senior tax inspector, professional title of senior lecturer (grade II) or higher and have engaged in tax management or taught tax operations for at least 60 months (cumulative within 10 years of work up to the retirement or job-off time);

b2) Have not been disciplinarily punished in the execution of public duties from a reprimand level or higher within 24 months up to the retirement or job-off time;

b3) Register for subject exemption consideration within 36 months from the month of retirement or job-off time.

4. The General Department of Taxation shall develop a list of job positions in tax management and tax operations teaching for those working in the tax sector who are exempt from the exam as prescribed in point a clause 1 and point b clause 3 of this Article.

Thus, candidates will be exempt from the accounting subject if they meet one of the following conditions:

- Having worked in accounting or auditing for 60 consecutive months up to the time of registering for subject exemption consideration. The working period shall be counted from after the university/postgraduate graduation in accounting, auditing up to the exemption registration time.- Having passed the financial accounting, advanced management accounting subjects and still within the retention period at the exam for accountant or auditor certificates organized by the Ministry of Finance.

Who is exempt from the accounting subject when taking the exam for the tax procedure practicing certificate in Vietnam? (Image from the Internet)

Which agency issues the tax procedure practicing certificate in Vietnam?

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

Issuance of tax procedure practicing certificate

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3. The General Department of Taxation issues the tax procedure practicing certificate according to Form 1.4 in the Appendix issued with this Circular within 10 working days from the date of official exam result announcement or the date of receiving complete documents as prescribed. In case the documents do not meet the issuance conditions, the General Department of Taxation shall respond in writing and clearly state the reasons.

4. The tax procedure practicing certificate can be received directly at the General Department of Taxation or sent to the recipient via postal services according to the address registered with the General Department of Taxation. In case of direct receipt at the General Department of Taxation, the recipient must present their identity card/citizen identification card/passport (for foreigners) and a letter of authorization to receive the certificate (if the authorized person receives it on behalf).

5. Within 03 working days from the date of issuing the tax procedure practicing certificate, the General Department of Taxation shall publish the information of the person issued the certificate on the General Department of Taxation's electronic portal. The published information includes: Name, date of birth, information about identity card/citizen identification card/passport (for foreigners); information about the tax procedure practicing certificate.

Thus, the General Department of Taxation is the authorized agency to issue the tax procedure practicing certificate.

The certificate can be received directly at the General Department of Taxation or sent to the recipient via postal services according to the address registered with the General Department of Taxation.

Vietnam: When is the tax procedure practicing certificate revoked?

Based on Article 13 Circular 10/2021/TT-BTC, the cases for revocation of the tax procedure practicing certificate include:

- The tax procedure practicing certificate is revoked in the following cases:

+ Falsely declared working period in the exam registration documents for the tax procedure practicing certificate, application for the tax procedure practicing certificate;

+ Forging or fraudulently altering diplomas or exam score certificates in the exam registration documents for the tax procedure practicing certificate, application for the tax procedure practicing certificate;

+ Taking the exam for someone else or asking someone else to take the exam on their behalf in the exam for the tax procedure practicing certificate;

+ Using fake or invalid auditor or accountant certificates in the application for the tax procedure practicing certificate;

+ The accountant or auditor certificate has been revoked in case of issuance of the tax procedure practicing certificate according to point a clause 3 of Article 11 of this Circular;

+ Allowing others to use the tax procedure practicing certificate.

- The General Department of Taxation shall issue the decision to revoke the tax procedure practicing certificate according to Form 1.5 in the Appendix issued with this Circular.

- Within 03 working days from the date of issuing the decision to revoke the tax procedure practicing certificate, the General Department of Taxation shall publish the revocation decision information on the General Department of Taxation's electronic portal.

The published information includes: name, date of birth, information about identity card/citizen identification card/passport (for foreigners); information about the revocation decision of the tax procedure practicing certificate.