Are Tax Agents Required to Graduate from University?
At Article 14 of Circular 10/2021/TT-BTC, the following requirements are stipulated:
Tax agents must meet the following standards:
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;
Hold a tax procedure service practice certificate issued by the General Department of Taxation;
Be the legal representative of the tax agent or have a labor contract to work at the tax agent;
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.









