Are tax agent employees required to enhance their knowledge annually, including regulations of law on taxes, fees, charges and tax administration in Vietnam?
- How often do tax agent employees have to attend knowledge enhancement courses in Vietnam?
- Are tax agent employees required to enhance their knowledge annually, including regulations of law on taxes, fees, charges and tax administration in Vietnam?
- What is the method of holding a knowledge enhancement course in Vietnam?
How often do tax agent employees have to attend knowledge enhancement courses in Vietnam?
Pursuant to Article 18 of Circular 10/2021/TT-BTC:
Required attendees of knowledge enhancement courses
1. Required attendees of knowledge enhancement courses are tax agent employees and registrants for tax procedure practices.
2. Tax agent employees must attend knowledge enhancement courses on an annual basis.
3. In case of a holder of practicing certificate who registers for practices from the date of certificate to December 31 of the following year of the year of the certificate, he/she is not required to attend knowledge enhancement courses.
Required attendees of knowledge enhancement courses are tax agent employees and registrants for tax procedure practices.
Tax agent employees must attend knowledge enhancement courses on an annual basis
In addition, according to point a Clause 1 Article 20 of Circular 10/2021/TT-BTC, The required time of knowledge enhancement course is at least 24 hours (equivalent to 3 days) in a year.
The hours of knowledge enhancement course is accumulated from January 1 to December every year in providing evidence to support the application for practices or determination of eligibility for practices in the following year.
How often do tax agent employees have to attend knowledge enhancement courses in Vietnam? (Image from the Internet)
Are tax agent employees required to enhance their knowledge annually, including regulations of law on taxes, fees, charges and tax administration in Vietnam?
Pursuant to Article 19 of Circular 10/2021/TT-BTC on contents and materials of knowledge enhancement courses:
Contents and materials of knowledge enhancement courses
1. Contents of a knowledge enhancement course
a) Regulations of law on taxes, fees, charges and tax administration.
b) Regulations of law on corporate accounting.
On the basis of the contents of a knowledge enhancement course and actual circumstances, General Department of Taxation shall formulate a curriculum of the knowledge enhancement course of that year. The curriculum shall be published before January 31 every year.
2. Materials of a knowledge enhancement course
a) The materials of a knowledge enhancement course shall contain the contents specified in clause 1 hereof.
b) The materials of a knowledge enhancement course shall be presented in writing or electronic data.
Contents of a knowledge enhancement course include:
- Regulations of law on taxes, fees, charges and tax administration.
- Regulations of law on corporate accounting.
On the basis of the contents of a knowledge enhancement course and actual circumstances, General Department of Taxation shall formulate a curriculum of the knowledge enhancement course of that year.
Thus, tax agent employees are required to enhance their knowledge annually, including regulations of law on taxes, fees, charges and tax administration in Vietnam.
What is the method of holding a knowledge enhancement course in Vietnam?
Pursuant to Article 20 of Circular 10/2021/TT-BTC, method of holding a knowledge enhancement course is as follows:
Time and method of knowledge enhancement course
1. Required time of knowledge enhancement course for tax agent employees and registrants for tax procedure practices are as follows:
a) The required time of knowledge enhancement course is at least 24 hours (equivalent to 3 days) in a year. The hours of knowledge enhancement course is accumulated from January 1 to December every year in providing evidence to support the application for practices or determination of eligibility for practices in the following year.
b) The hours of knowledge enhancement course shall be determined as 01 hour of study is equal to 01 hour of knowledge enhancement course. The time limit for calculating hours of knowledge enhancement course is up to 4 hours/session and up to 8 hours/day.
c) The proof of hours of knowledge enhancement course is a certificate of attendance in knowledge enhancement course issued by the course provider.
2. Method of holding a knowledge enhancement course
a) The registrant may attend a knowledge enhancement course in form of face-to-face learning or online held by the course provider as prescribed in clause 2 Article 21 hereof.
b) If a person attends a knowledge enhancement course held by Department of Taxation for taxpayers as well, he/she (in seeking a certificate) may notify the course provider prior to the first course session for Department of Taxation to monitor and issue such certificate of attendance in knowledge enhancement course.
Thus, the method of holding a knowledge enhancement course is as follows:
- The registrant may attend a knowledge enhancement course in form of face-to-face learning or online held by the course provider as prescribed in clause 2 Article 21 hereof.
- If a person attends a knowledge enhancement course held by Department of Taxation for taxpayers as well, he/she (in seeking a certificate) may notify the course provider prior to the first course session for Department of Taxation to monitor and issue such certificate of attendance in knowledge enhancement course.
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