What is the procedure of granting a professional practicing certificate as per the Management Procedure of Professional Services for Tax Procedures?
In the article, there are some abbreviations. Kindly refer to the glossary in Clause 1 Section III Part I of the Issuance Procedure attached to Decision 1251/QD-TCT 2022
Procedure of granting a professional practicing certificate for those who pass 02 exams in the professional practicing certificate exam in Vietnam?
In Subsection 1 Section II Part II of the Issuance Procedure attached to Decision 1251/QD-TCT 2022 on granting a professional practicing certificate for those who pass 02 exams in the professional practicing certificate exam as follows:
Step 1: Receiving the list of candidates who passed 02 exams from the Exam Council
- The Exam Council sends the list of candidates who passed 02 exams (including the exams passed in previous exams that are still valid) to the General Department of Taxation (Tax Administration Department), no later than 03 working days from the date of approval of the Examination Result Decision/ Result of Re-examination. The list must include the following information: full name, date of birth, identification number/ citizen identification/ passport, exam score, preserved exam score, and the candidate's registration number.
- The professional certificate management system automatically updates the data file of the list of candidates who passed the 02 exams from the Exam Council's exam result management application (if the application does not automatically update, the Professional Certificate Management Department will cooperate with the IT Department to update the data file).
- The Professional Certificate Management Department at the General Department of Taxation will verify the list of candidates who passed 02 exams sent by the Exam Council against the data on the application. If there are any discrepancies, they will request the Exam Council to make adjustments.
Step 2: Submitting to the General Department to grant the professional practicing certificate
Based on the list of candidates who passed the 02 exams, the Professional Certificate Management Department at the General Department of Taxation will:
- Print the forms of the professional practicing certificate from the management system. The system will automatically generate a professional practicing certificate number of 10 digits, with the first 4 digits being the year of issuance and the next 6 digits being a sequential number in ascending order.
- Draft the Proposal Form, the list of recipients of the professional practicing certificate and submit it to the leadership of the General Department for approval and signing of the professional practicing certificates.
- Transfer the professional practicing certificates to the Administration Department to seal the certificates.
The procedure should be completed within 07 working days from the day the Professional Certificate Management Department receives the list of candidates who passed the 02 exams from the Exam Council.
Step 3: Updating and publishing information
- The Professional Certificate Management Department at the General Department of Taxation updates the information of the issued professional practicing certificates into the management system for automatic public disclosure on the electronic portal. The public disclosure should be done no later than 03 working days from the issuance date of the professional practicing certificates.
- The professional practicing certificate management system automatically sends a Notification about the issuance of the professional practicing certificate form No. 01a/QTR-DLT attached to this procedure to the email address of the recipient.
What is the procedure of granting a professional practicing certificate as per the Management Procedure of Professional Services for Tax Procedures? (Image from the Internet)
Procedure of granting a professional practicing certificate to individuals exempted from the exam in Vietnam?
In Subsection 1 Section II Part II of the Issuance Procedure attached to Decision 1251/QD-TCT 2022 on the procedure of granting a professional practicing certificate to individuals exempted from the exam as follows:
Step 1: Receiving and processing the application
Upon receiving the application of the individual requesting the issuance of a professional practicing certificate, the Professional Certificate Management Department at the General Department of Taxation will:
- Enter the information into the professional practicing certificate management system.
- Check the application, and the exam exemption conditions. The management system automatically supports cross-checking with exam score data in the professional practicing certificate management system (for cases with preserved exam scores).
+ For applications that need to be supplemented or explained: Draft a Notification about the explanation, supplementing information, and documents form No. 02/QTR-DLT attached to this procedure. Submit to the Director of Tax Administration Department for signing and send the Notification to the individual requesting the issuance of the professional practicing certificate. The processing time is no later than 02 working days from receiving the application.
+ For applications that meet the conditions (including cases where no supplementary documentation is received): Update the information into the management system, state the proposal comments on the Application processing Form for the professional practicing certificate form No. 01b/QTR-DLT attached to this procedure, and specify the reasons for not qualifying for the professional practicing certificate issuance, submit to the leadership of the General Department to sign and issue the Notification.
The processing time is no later than 05 working days from receiving the complete application or from the expiry date on the Notification requesting explanation and supplementation of documents in cases where the individual requesting the issuance does not provide an explanation or supplementary documentation.
Step 2: Updating and publishing information
Carry out as Step 3 of point 1.1 Clause 1 for granting a professional practicing certificate to those who pass 02 exams in the professional practicing certificate exam.
Regulations on the procedure of delivering the professional practicing certificate to the recipients in Vietnam?
In Subsection 1 Section II Part II of the Issuance Procedure attached to Decision 1251/QD-TCT 2022 on the procedure of delivering the professional practicing certificate to the recipients:
For cases registering to receive the professional practicing certificate via public postal service:
- The Professional Certificate Management Department at the General Department of Taxation prepares a transfer slip for the professional practicing certificates accompanied by a list of addresses for the recipients and transfers it to the Administration Department of the General Department of Taxation no later than 01 working day from the date the leadership of the General Department signs the professional practicing certificates.
- The Administration Department of the General Department of Taxation delivers the professional practicing certificates to the public postal service unit for dispatching to the recipients, no later than 01 working day from receiving the professional practicing certificates from the Professional Certificate Management Department at the General Department of Taxation.
For cases registering to receive the professional practicing certificate in person: The Professional Certificate Management Department at the General Department of Taxation verifies the documents of the recipient: identification number/ citizen identification/ passport (for foreigners); Authorization letter (in case of a representative). If the documents are valid, they will hand over the professional practicing certificate and request the recipient to sign the professional practicing certificate delivery logbook and photocopy the identification number/ citizen identification/ passport (for foreigners) of the recipient for record-keeping in the Professional Certificate Management Department.
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