What are the eligibility requirements for taking an exam for tax procedure practicing certificates in Vietnam? What is included in the registration documents for an exam for tax procedure practicing certificates in Vietnam?
What are the eligibility requirements for taking an exam for tax procedure practicing certificates in Vietnam?
Pursuant to Article 4 of Circular No. 10/2021/TT-BTC stipulating the eligibility requirements for taking an exam for tax procedure practicing certificates as follows:
Eligibility for taking an exam
An examinee for a practicing certificate shall be a Vietnamese or foreigner who is permitted to reside in Vietnam at least for 12 months, and also meet the following eligibility requirements:
1. He/she has full active legal capacity;
2. He/she obtains a bachelor’s degree or higher in economics, tax, finance, accounting, auditing, law or a bachelor’s degree or higher in another major which has a total number of units of study or credits or class hours in economics, finance, accounting, auditing, tax, financial operation analysis subjects of at least 7% of the total number of units of study or credits or class hours of the whole course;
3. He/she has had actual working time in tax, finance, accounting, auditing field for at least 36 months. The actual working time will be accumulated from the graduation date stated on the bachelor’s degree (or postgraduate degree) to the registration date for the exam;
4. He/she submits adequate registration documents and pay sufficient registration fees as required.
Thus, an examinee for a practicing certificate shall be a Vietnamese or foreigner who is permitted to reside in Vietnam at least for 12 months, and also meet the following eligibility requirements:
- He/she has full active legal capacity;
- He/she obtains a bachelor’s degree or higher in economics, tax, finance, accounting, auditing, law or a bachelor’s degree or higher in another major which has a total number of units of study or credits or class hours in economics, finance, accounting, auditing, tax, financial operation analysis subjects of at least 7% of the total number of units of study or credits or class hours of the whole course;
- He/she has had actual working time in tax, finance, accounting, auditing field for at least 36 months. The actual working time will be accumulated from the graduation date stated on the bachelor’s degree (or postgraduate degree) to the registration date for the exam;
- He/she submits adequate registration documents and pay sufficient registration fees as required.
What are the eligibility requirements for taking an exam for tax procedure practicing certificates in Vietnam? What is included in the registration documents for an exam for tax procedure practicing certificates in Vietnam?
What is included in the registration documents for an exam for tax procedure practicing certificates in Vietnam?
Registration documents for an exam for a tax procedure practicing certificate are specified in Article 5 of Circular No. 10/2021/TT-BTC as follows:
A registrant for an exam for practicing certificate shall submit registration documents to the exam council via the website of General Department of Taxation, including:
- Registration form for exam;
- A bachelor’s degree or postgraduate degree as prescribed in clause 2 Article 4 hereof; or an academic transcript (scan) specifying number of units of study or credits or class hours of all subjects, if the bachelor’s degree in not in economics, tax, finance, accounting, auditing, or law major;
- A certification of working time form No. 1.2. in the Appendix hereto or a social security book which justifies the working time as prescribed in clause 3 Article 4 of Circular No. 10/2021/TT-BTC (scan);
- An ID card or citizen identity card (for a Vietnamese) if the national population database has not been inaugurated or a passport (for a foreigner) which remains valid until the registration time (scan);
- A color photo 3x4cm, white background, taken within 06 months until the date of submission (photo file).
In which case is the tax procedure practicing certificate revoked?
Pursuant to Clause 1, Article 13 of Circular No. 10/2021/TT-BTC, a practicing certificate is revoked in any of the following cases:
- Firstly, untruthfully declaring the working time in the registration documents for exam or application for issuance of the practicing certificate;
- Secondly, correcting, falsifying, or cheating on the academic credentials, confirmation of exam score in the registration documents or application for issuance of the practicing certificate;
- Thirdly, engaging in impersonation for someone else or allowing someone to impersonate you to take an exam for obtaining a practicing certificate;
- Fourthly, using fake or invalid auditor's certificate, accountant's certificate in the application for issuance of the practicing certificate;
- Fifthly, the auditor's certificate, accountant's certificate was revoked in a case of issuance of practicing certificate as prescribed in point a clause 3 Article 11 of Circular No. 10/2021/TT-BTC;
- Finally, allowing someone else to use the practicing certificate.
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