Implementation of Tax Procedure Service Practice

To implement the tax procedure service profession examination as stipulated in Article 8 of Circular 10/2021/TT-BTC. To be specific:

- The General Department of Taxation organizes the examination annually, with at least one examination session each year. The General Department of Taxation issues the examination regulations for the issuance of tax procedure service profession certificates to be applied uniformly to all examination sessions.

- The Examination Council is established by the General Department of Taxation. The Examination Council is responsible for organizing the examinations according to the provisions of this Circular and the examination regulations issued by the General Department of Taxation.

- The Examination Council has the following duties:

+ Officially announce on the electronic portal of the General Department of Taxation and on at least one public media about the conditions, time, location of the examination, and other relevant information at least 45 days before the examination date;

+ Publish the list of examinees (name, date of birth, examination number, subjects, examination location) and other relevant information on the electronic portal of the General Department of Taxation at least 15 days before the examination date;

+ Organize the examination, grade the exams, re-evaluate exam results, and report to the General Department of Taxation for approval of the examination results and re-evaluation results;

+ Announce the examination results and re-evaluation results on the electronic portal of the General Department of Taxation and send the exam results, re-evaluation results to the examinees via email to the address registered by the examinees within 30 days from the end of the examination session or the deadline for receiving re-evaluation requests;

+ Be responsible for the security and safety of the examinees and related organizations and individuals during the examination period.

Respectfully.