Can foreigners take exams for practicing certificates in Vietnam?

1. Can foreigners take exams for practicing certificates in Vietnam?

Pursuant to Article 4 of Circular 10/2021/TT-BTC stipulating eligibility for taking an exam is 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, foreigners who are allowed to reside in Vietnam for 12 months or more with the conditions specified above will be able to take the exam for a practicing certificate in Vietnam. 

2. What do registration documents for exams that foreigners need to prepare for practicing certificates in Vietnam comprise?

According to Article 5 of Circular 10/2021/TT-BTC, registration documents are 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, foreigners need to prepare the above documents to register for the exam for practicing certificates in Vietnam.

3. Is it possible to transfer registration fees for exam to get practicing certificates in Vietnam?  

Article 6 of 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.

The examination fee is paid in cash or through electronic payments as guided by the exam council. Therefore, the examination fee can be paid by bank transfer in Vietnam.

Best Regards!