How many years must I work as an auditor before I can take the tax procedure practicing certificate in Vietnam?

How many years must I work as an auditor before I can take the tax procedure practicing certificate in Vietnam?

Pursuant to Article 4 of Circular 10/2021/TT-BTC stipulates eligibility for taking an exam as follows:

An examinee for a practicing certificate shall be a Vietnamese or foreigner who is permitted to reside in Vietnam at least for 12 months, and also meet the following eligibility requirements:

1. He/she has full active legal capacity;

2. He/she obtains a bachelor’s degree or higher in economics, tax, finance, accounting, auditing, law or a bachelor’s degree or higher in another major which has a total number of units of study or credits or class hours in economics, finance, accounting, auditing, tax, financial operation analysis subjects of at least 7% of the total number of units of study or credits or class hours of the whole course;

3. He/she has had actual working time in tax, finance, accounting, auditing field for at least 36 months. The actual working time will be accumulated from the graduation date stated on the bachelor’s degree (or postgraduate degree) to the registration date for the exam;

4. He/she submits adequate registration documents and pay sufficient registration fees as required.

Thus, if you graduated from university with a major in auditing and accounting and have worked as an auditor for 2 years, you still do not meet the conditions for actual working time. To qualify for time, you need to work 1 more year to complete 36 months of audit work. In addition, you also need to meet the other conditions above to take the exam to obtain a tax procedure practicing certificate in Vietnam.

How many years must I work as an auditor before I can take the tax procedure practicing certificate in Vietnam? (Image from the Internet)

Where should applicants apply for a tax procedure practicing certificate in Vietnam?

According to Article 5 of Circular 10/2021/TT-BTC, registration documents for an exam are specified as follows:

1. A registrant for an exam for practicing certificate shall submit registration documents to the exam council via the website of General Department of Taxation, including:

a) Registration form for exam No. 1.1 in the Appendix hereto;

b) A bachelor’s degree or postgraduate degree as prescribed in clause 2 Article 4 hereof; or an academic transcript (scan) specifying number of units of study or credits or class hours of all subjects, if the bachelor’s degree in not in economics, tax, finance, accounting, auditing, or law major;

c) A certification of working time form No. 1.2. in the Appendix hereto or a social security book which justifies the working time as prescribed in clause 3 Article 4 hereof (scan);

d) 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 registration time (scan);

dd) A color photo 3x4cm, white background, taken within 06 months until the date of submission (photo file).

2. In case of registration for continued exam of new subjects or re-exam of failed subjects, the examinee shall submit registration documents to the exam board via the website of the General Department of Taxation including the documents specified in points a, d (in case of any changes compared to the previous exam) and point dd Clause 1 of this Article.

According to this Article in Vietnam, you register to take the exam for a tax procedure practicing certificate and send the exam documents to the exam council via the electronic information portal of the General Department of Taxation with the documents specified above.

What are registration fees for exam to obtain a  tax procedure practicing certificate in Vietnam? 

In Article 6, Circular 10/2021/TT-BTC stipulates registration fees for exam as follows:

1. The examinee must pay a registration fee for exam as notified by the exam council. The registration fee for exam shall be paid in cash or through electronic payments as guided by the exam council. If the examinee misses the exam though he/she has paid a registration fee for exam, such fee will not be refunded.

2. The exam council shall make an expenditure estimate for holding an exam as per regulations following the rule that uses the earnings to cover the expenditures. The expenditure estimate for holding an exam must be approved by the General Department of Taxation.

3. The Director of the General Department of Taxation shall promulgate a regulation on management and use of funding for holding exams.

Thus, registration fees for exam are paid in cash or via electronic payment according to the instructions of the exam council in Vietnam.

Best regards!