Do candidates for the practicing certificate in tax procedure services in Vietnam have to take an accounting exam?

Do candidates for the practicing certificate in tax procedure services in Vietnam have to take an accounting exam?

Pursuant to Clause 1.b Article 7 of the Circular 10/2021/TT-BTC stipulating subjects and format:

Subjects and format

1. Contents to be examined to obtain a practicing certificate:

a) Tax law

Contents in the tax law subject: Laws and guiding documents on tax administration, VAT, corporate income tax, special excise duty, personal income tax, resource royalty, other taxes, fees, and charges under state budget.

b) Accounting.

Contents in the accounting subject: Accounting law, accounting standards, accounting system applicable to enterprises and other legal documents on accounting.

2. Format: The exam may be taken on paper or computer in form of written exam or objective exam; the time allotted for each subject depends on the format of exam, from 60 minutes to 180 minutes.

3. The language used in the exam periods is Vietnamese.

As regulated above, candidates for the practicing certificate in tax procedure services in Vietnam have to take an accounting exam.

Contents in the accounting subject: Accounting law, accounting standards, accounting system applicable to enterprises and other legal documents on accounting.

Do candidates for the practicing certificate in tax procedure services in Vietnam have to take an accounting exam? - image from internet

In which cases shall candidates participating in the exam for the practicing certificate in tax procedure services in Vietnam be exempt from accounting exam?

Pursuant to Clause 2 Article 11 of the Circular 10/2021/TT-BTC stipulating:

Subject exam exemption

1. An examinee may has the tax law subject exam exempt if he/she has worked in the tax field for certain time and also meets the following requirements:

a) Until the time of retirement or resignation, he/she has held the position of tax officer or inspector, lecturer (grade III) for 60 consecutive months and has worked as a tax administration officer or a tax professional lecturer for at least 36 months (calculated cumulatively in 05 working years up to the time of retirement or resignation);

b) He/she has not been disciplined during performance of public duties in form of reprimand or greater within 24 months until the time of retirement or resignation;

c) He/she applies for subject exam exemption within 36 months from the month of retirement or resignation.

2. An examinee may have the accounting subject exam exempt if he/she meets the following requirements:

a) He/she obtains a bachelor's or postgraduate degree in accounting or auditing major and has worked in the accounting or auditing field for at least 60 consecutive months until the date of application for exemption. The working time in the accounting or auditing field begins from the date of the bachelor's or postgraduate degree in accounting or auditing major to the date of application for exemption.

b) He/she has met the requirements of financial accounting, advanced management accounting subject exams, and also during the reservation period of the exam for certificate of accountant and auditor held by the Ministry of Finance.

3. An examinee may has the tax law and accounting subject exams exempt if he/she meets any of the cases mentioned in point a or b below:

a) He/she obtains an auditor's certificate or accountant's certificate issued by the competent authority as prescribed.

b) He/she has worked in the tax field for at least 10 consecutive years until the retirement or resignation time and also meets the following requirements:

b1) He/she has held the position of tax officer or inspector, lecturer (grade III) for at least 10 years or has held at least the position of tax principal officer or principal inspector, principal lecturer (grade II) and has worked as a tax administration officer or a tax professional lecturer for at least 60 months (calculated cumulatively in 10 working years up to the time of retirement or resignation);

b2) He/she has not been disciplined during performance of public duties in form of reprimand or greater within 24 months until the time of retirement or resignation.

b3) He/she applies for subject exam exemption within 36 months from the month of retirement or resignation.

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As regulated above, candidates participating in the exam for the practicing certificate in tax procedure services in Vietnam shall be exempt from accounting exam in following cases:

- He/she obtains a bachelor's or postgraduate degree in accounting or auditing major and has worked in the accounting or auditing field for at least 60 consecutive months until the date of application for exemption.

- He/she has met the requirements of financial accounting, advanced management accounting subject exams, and also during the reservation period of the exam for certificate of accountant and auditor held by the Ministry of Finance.

What is the time limit for reservation of scores of exam for the practicing certificate in tax procedure services in Vietnam

Pursuant to Article 10 of the Circular 10/2021/TT-BTC stipulating exam results:

Exam results

1. A subject exam is passed if: its score is at least 50 points, on a 100 grading scale; or at least 5 points, on a 10 grading scale.

2. Review of exam scores: Within 15 days of the announcement date of exam scores, the examinees may apply for exam score review to the exam council.

3. The exam scores, revised scores shall be published as prescribed in point d clause 3 Article 8 hereof.

4. Reservation of exam scores: the scores of the passed subject exams shall be reserved within 36 months from the month in which the exam scores and/or revised scores are published.

As regulated above, the scores of the passed subject exams shall be reserved within 36 months from the month in which the exam scores and/or revised scores are published.

Best regards!