Are Tax Agents Required to Graduate from University?

Question: According to current legal regulations, is it mandatory for tax agents to hold a university degree? Which document stipulates this matter?

At Article 14 of Circular 10/2021/TT-BTC, the following requirements are stipulated:

Tax agents must meet the following standards:

  1. Be a Vietnamese citizen or a foreigner permitted to reside and work in Vietnam, not falling under the subjects prescribed in Clause 4, Article 105 of the Law on Tax Administration;

  2. Hold a tax procedure service practice certificate issued by the General Department of Taxation;

  3. Be the legal representative of the tax agent or have a labor contract to work at the tax agent;

  4. Fully participate in the knowledge update program as stipulated in Chapter IV of this Circular.

Additionally, Clause 2, Article 4 of this Circular stipulates the conditions for taking the exam to obtain the tax procedure service practice certificate, as follows:

Hold a university degree or higher in economics, taxation, finance, accounting, auditing, law, or hold a university degree or higher in other majors with a total number of course units, credits, or class hours in subjects of economics, finance, accounting, auditing, taxation, financial activity analysis accounting for 7% or more of the total course units, credits, or class hours of the entire course.

=> Thus, according to the above regulations, tax procedure service workers must have a tax procedure service practice certificate. To acquire the tax procedure service practice certificate issued by the General Department of Taxation, it is mandatory to graduate from a university or higher in economics, taxation, finance, accounting, auditing, law.

Respectfully.

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