Is a law graduate required to take an exam to obtain a certificate to practice tax procedure services?

According to Article 4 of Circular 10/2021/TT-BTC, it is stipulated:

Candidates for the tax procedure service practice certificate must be Vietnamese citizens or foreigners allowed to reside in Vietnam for 12 months or more, and must meet the following conditions:

- Have full civil act capacity;

- Hold a university degree or higher in the fields of economics, tax, finance, accounting, auditing, law or hold a university degree or higher in other fields with the total number of study units or credits or study periods of economic, financial, accounting, auditing, tax, financial activity analysis subjects accounting for 7% or more of the total study units or credits or study periods of the entire course;

- Have at least 36 months of practical work experience in tax, finance, accounting, auditing. Practical work experience is calculated accumulatively from the graduation date indicated on the university (or postgraduate) diploma to the date of registration for the exam;

- Submit all the necessary exam registration documents and pay the exam fees as per regulations.

=> Therefore, a person who graduates with a law degree still meets the qualification requirements to take the exam for the tax procedure service practice certificate.

Sincerely.