Are foreigners required to use Vietnamese to obtain tax procedure practicing certificates?

Are foreigners required to use Vietnamese to obtain tax procedure practicing certificates?

Pursuant to Article 7 of Circular 10/2021/TT-BTC stipulating subjects and format as follows:

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.

Thus, the language used in the exam periods for tax procedure practicing certificates is Vietnamese. Therefore, your colleagues who are foreigners are required to use Vietnamese when taking the certification exam.

Where can I view information about the exam for obtaining tax procedure practicing certificates in Vietnam?

According to Article 8 of Circular 10/2021/TT-BTC, holding an exam as follows:

1. General Department of Taxation shall hold exams on an annual basis, at least 01 exam period in a year. General Department of Taxation shall promulgate a regulation on exam for practicing certificates generally applied to every exam period.

2. The exam council shall be established by General Department of Taxation. The exam council shall be responsible for holding exam periods as prescribed in this Circular and the exam regulation promulgated by General Department of Taxation.

3. The exam council shall:

a) publish an official notice on the website of General Department of Taxation and at least on 01 mean of mass media regarding exam conditions, time, place and other information about the exam period at least 45 days before the exam date;

b) post a list of examinees (full name, date of birth, candidate number, subject exam, exam place) and other related information on the website of General Department of Taxation at least 15 days before the exam date;

c) hold the exam, mark exam papers, review exam results, and report General Department of Taxation to approve the exam scores, revised scores;

d) publish the exam scores, revised scores on the website of General Department of Taxation and send the exam scores, revised scores to the examinees via the registered emails within 30 days after the exam completion date or deadline for submission of requests for exam review;

dd) be responsible for security and safety of the examinees and relevant entities throughout the exam period.

According to this Article, those who want to take the exam for tax procedure practicing certificates can view information about the exam on the website of General Department of Taxation or on the mass media (newspapers, programs, etc.) according to the above provisions in Vietnam.

How long does it take to get review of exam for tax procedure practicing certificates in Vietnam?

In Article 10 of Circular 10/2021/TT-BTC, exam results are as follows:

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.

Thus, examinees who obtain tax procedure practicing certificates can review the test results within 15 days from the the announcement date of exam scores in Vietnam.

Best Regards!