Is There a Location for the 2024 Tax Procedure Service Practice Certificate Examination?
Has the exam venue for the 2024 tax procedure service practice certificate been announced?
On May 3, 2024, the Examination Council for the 2024 tax procedure service practice certificate issued Notice 24/TB-HDT 2024 download here announcing the candidate numbers, test rooms, and locations for the 2024 tax procedure service practice certificate examination as follows:
The Examination Council for the 2024 tax procedure service practice certificate announces the candidate numbers, test rooms, and locations for the 2024 tax procedure service practice certificate exam as follows:
(1) Exam locations:
- In Hanoi: Hanoi University of Science and Technology, No. 1 Dai Co Viet, Bach Khoa ward, Hai Ba Trung district, Hanoi (D8 building – gate on Tran Dai Nghia street).
- In Ho Chi Minh City: University of Finance and Marketing, B2/1A Road 385, Tang Nhon Phu A ward, Thu Duc city, Ho Chi Minh City.
(2) Exam schedule:
- Morning of May 19, 2024: Tax Law exam. Candidates should be present in the exam room at 07:00.
- Afternoon of May 19, 2024: Accounting exam. Candidates should be present in the exam room at 13:00.
Note:
- This notice serves as the examination summons. The Examination Council will not send individual exam summons. Candidates will receive their exam tickets upon arrival.
- Candidates are requested to be on time for the exam and bring along their Identity Card or Citizen Identity Card (or passport – for foreign candidates).
Has the exam venue for the 2024 tax procedure service practice certificate been announced?
What is the content of the exam for the tax procedure service practice certificate?
In Article 7 of Circular 10/2021/TT-BTC, the content and format of the exam are specified as follows:
- The exam content for obtaining the tax procedure service practice certificate includes:
+ Tax Law subject.
The content of the Tax Law exam includes: Law and guiding documents on tax management, value-added tax, corporate income tax, special consumption tax, personal income tax, resource tax, other types of taxes; fees and charges belonging to the State Budget.
+ Accounting subject.
The content of the Accounting exam includes: Law on Accounting, accounting standards, accounting policies applicable to businesses, and other legal documents on accounting.
- Exam format: The test can be conducted on paper or on a computer in the form of a written exam or a multiple-choice exam; the duration for each subject depends on the exam format, ranging from 60 minutes to 180 minutes.
- The language used in the exams is Vietnamese.
What are the regulations on exam exemptions for the tax procedure service practice certificate?
In Article 11 of Circular 10/2021/TT-BTC, regulations on exam exemptions for the tax procedure service practice certificate are as follows:
- Exemption from the Tax Law exam for candidates who have worked in the tax sector if they meet the following conditions:
+ Have worked continuously for 60 months, up to the time of retirement or job termination, holding positions such as specialist, tax examiner, lecturer (rank III), and have engaged in tax management or tax-related teaching for at least 36 months (calculated cumulatively over 5 years of work until retirement or job termination).
+ Have not been subjected to administrative discipline from a reprimand or higher in the 24 months preceding retirement or job termination.
+ Apply for the exam exemption within 36 months from the month of retirement or job termination.
- Exemption from the Accounting exam for candidates if they meet one of the following conditions:
+ Graduated from university or postgraduate programs in accounting, auditing fields and have worked as an accountant, auditor continuously for 60 months up to the time of applying for the exam exemption. The duration is calculated from after university or postgraduate graduation in accounting, auditing fields to the time of application.
+ Have passed the exams for Financial Accounting, Advanced Managerial Accounting and are within the validity period at the exams for the accountant, auditor certificates organized by the Ministry of Finance.
- Exemption from both Tax Law and Accounting exams for candidates who meet one of the following conditions:
+ Have an auditor or accountant certificate issued by a competent state authority.
+ Have worked in the tax sector for a minimum of 10 continuous years up to the time of retirement or job termination, meeting the following conditions:
++ Have held positions such as specialist, tax examiner, lecturer (rank III) for at least 10 years or have held positions such as senior specialist, senior tax examiner, senior lecturer (rank II or higher) and have engaged in tax management or tax-related teaching for at least 60 months (calculated cumulatively over 10 years of work until retirement or job termination).++ Have not been subjected to administrative discipline from a reprimand or higher in the 24 months preceding retirement or job termination.++ Apply for the exam exemption within 36 months from the month of retirement or job termination.- The General Department of Taxation will develop a list of job positions relating to tax management and tax-related teaching for those working in the tax sector eligible for exam exemption according to point a clause 1 and point b clause 3 Article 11 of Circular 10/2021/TT-BTC.
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