Vietnam: What are the regulations on the latest tax procedure certificate form?
What is the sample of the Tax Procedure Practicing certificates in accordance with current Vietnam regulations?
The form of certificate of practicing tax procedures is Form 1.4 specified in the Appendix issued together with Circular 10/2021/TT-BTC. Below is an image of the Tax Procedure Practicing certificates Form:
Download the Tax Procedure Practicing certificates Form: Here.
Vietnam: What are the regulations on the latest tax procedure certificate form?
What is the dossier of application for Tax Procedure Practicing certificates in Vietnam?
Pursuant to Clause 2, Article 12 of Circular 10/2021/TT-BTC stipulates as follows:
Article 12. Issuance, revocation of practicing certificates
1. Issuance of practicing certificates to examinees who pass two subject exams.
a) According to the approved exam results, General Department of Taxation shall issue practicing certificates to examinees that pass two subject exams.
b) The examinee is not required to apply for issuance of a practicing certificate if he/she has passed two subject exams.
2. Issuance of practicing certificates to examinees who are exempt from subject exam(s).
The application for issuance of practicing certificate shall be submitted in person or by post to Vietnam General Department of Taxation. Required documents in the application:
a) An application form for issuance of practicing certificate No. 1.3 in Appendix hereto;
b) 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 submission time (certified true copy;
c) A color photo 3x4cm, white background, taken within 06 months until the date of submission;
d) Proof of eligibility for subject exam exemption, any of the following:
d1) A certification of working time form No. 1.2 in the Appendix hereto, in case of exemption as prescribed in clause 1 and point b clause 3 Article 11 hereof;
d2) A bachelor’s or postgraduate degree, social security book in case of exemption as prescribed in point a clause 2 Article 11 hereof (certified true copy);
d3) A confirmation of exam score in case of exemption as prescribed in point b clause 2 Article 11 hereof (certified true copy).
d4) An auditor's certificate or accountant's certificate in case of exemption as prescribed in point a clause 3 Article 11 hereof (certified true copy).
3. Vietnam General Department of Taxation shall issue practicing certificates form No. 1.4. in Appendix hereto within 10 working days from the date of announcement of official exam results or date of submission of complete application as prescribed. In case of unsatisfactory application, Vietnam General Department of Taxation shall respond and provide explanation in writing.
4. The practicing certificate shall be received in person at the Vietnam General Department of Taxation or sent by public postal service to the address registered with Vietnam General Department of Taxation. If the practicing certificate is received in person, the recipient shall present an ID card, citizen identity card, or passport (for a foreigner) and a letter of authorization (if the recipient is authorized by the certificate holder).
5. Within 3 working days from the date of issuance, Vietnam General Department of Taxation shall publish the details about the practicing certificate holders on its website. Details to be published: Full name, date of birth, information about ID card/citizen identity card/passport (for foreigner); information about the practicing certificate.
Thus, according to the above provisions, for test takers with 2 satisfactory subjects, there is no need to submit a dossier of application for a certificate of practicing tax procedures.
In case the test taker has an exempted subject, the dossier of application for a certificate of practicing tax procedures includes:
- An application for a certificate of practicing tax procedures according to Form 1.3 in the Appendix issued together with Circular 10/2021/TT-BTC.
- Identity card or citizen identity card (for Vietnamese) in case the national database on population has not been put into operation or the passport (for foreigners) is valid until the time of submission (certified copy).
- A 3x4(cm) color photo with a white background taken within 06 months from the time of submitting the application for a certificate.
- Documents proving eligibility for exemption from the exam, submit one of the following documents:
+ Certificate of working time according to Form 1.2 in the Appendix issued together with this Circular for exemptions from exam subjects specified in Clauses 1 and b, Clause 3, Article 11 of Circular 10/2021/TT-BTC.
+ University or postgraduate diploma, social insurance book for exemption from exam subjects specified at Point a, Clause 2, Article 11 of Circular 10/2021/TT-BTC (certified copy).
+ Certificate of test scores for exemption from exam subjects specified at Point b Clause 2 Article 11 of Circular 10/2021/TT-BTC (certified copy).
+ Auditor's certificate or accountant's certificate for exemption from the exam specified at Point a, Clause 3, Article 11 of Circular 10/2021/TT-BTC (certified copy).
Under what circumstances is the certificate of practicing tax procedures in Vietnam revoked?
Pursuant to Clause 1, Article 13 of Circular 10/2021/TT-BTC stipulates that the certificate of practicing tax procedures is revoked in the following cases:
- Untruthfully declaring the working time in the registration documents for exam or application for issuance of the practicing certificate;
- Correcting, falsifying, or cheating on the academic credentials, confirmation of exam score in the registration documents or application for issuance of the practicing certificate;
- Engaging in impersonation for someone else or allowing someone to impersonate you to take an exam for obtaining a practicing certificate;
- Using fake or invalid auditor's certificate, accountant's certificate in the application for issuance of the practicing certificate;
- 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 10/2021/TT-BTC;
- Allowing someone else to use the practicing certificate.
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