Standards for issuing Certificates for practicing tax procedure services in Vietnam
What are standards for issuing Certificates for practicing tax procedure services in Vietnam?
Based on Article 105 of the Tax Administration Law of 2019 on the certificate for praciticing tax procedure services:
Article 105. Certificate for praciticing tax procedure services
- A person granted a certificate for praciticing tax procedure services must meet the following standards:
a) Fully capable of civil acts;
b) Hold a university degree or higher in economics, finance, accounting, auditing, or another discipline as regulated by the Minister of Finance;
c) Have an actual working period in finance, accounting, auditing, tax from 36 months or more after graduating from university;
d) Pass the examination for the certificate for praciticing tax procedure services.
The examination for the certificate for praciticing tax procedure services includes subjects on tax law and accounting.
- A person with an auditor’s certificate or an accountant’s certificate issued by a competent authority under regulation is granted the certificate for praciticing tax procedure services without having to take the examination for the certificate for praciticing tax procedure services.
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Thus, a person granted the certificate for praciticing tax procedure services must meet the following standards:
- Fully capable of civil acts
- Hold a university degree or higher in economics, finance, accounting, auditing, or another discipline as regulated by the Minister of Finance
- Have an actual working period in finance, accounting, auditing, tax from 36 months or more after graduating from university
- Pass the examination for the certificate for praciticing tax procedure services
Standards for issuing Certificates for practicing tax procedure services in Vietnam (Image from the Internet)
Can foreigners take the examination to obtain the TCertificates for practicing tax procedure services in Vietnam in Vietnam?
Based on Article 4 of Circular 10/2021/TT-BTC regulating examination conditions:
Article 4. Examination Conditions
Persons taking the examination for the certificate for praciticing tax procedure services are Vietnamese citizens or foreigners permitted to reside in Vietnam for 12 months or more and must meet the following conditions:
- Fully capable of civil acts;
- Hold a university degree or higher in the fields of economics, tax, finance, accounting, auditing, law, or have a university degree or higher in other fields with a total number of study units or credits or lessons of subjects in economics, finance, accounting, auditing, tax, financial activity analysis of 7% or more of the total number of study units or credits or lessons of the entire course;
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According to the above regulations, foreigners can take the exam for the certificate for praciticing tax procedure services when they meet the following conditions:
- Permitted to reside in Vietnam for 12 months or more
- Fully capable of civil acts
- Hold a university degree or higher in the fields of economics, tax, finance, accounting, auditing, law, or have a university degree or higher in other fields with a total number of study units or credits or lessons of subjects in economics, finance, accounting, auditing, tax, financial activity analysis of 7% or more of the total number of study units or credits or lessons of the entire course
- Have an actual working period in tax, finance, accounting, auditing from 36 months or more. The actual working period is accumulated from the graduation date on the university (or postgraduate) diploma to the time of examination registration
- Submit a complete examination dossier, and pay examination fees as prescribed.
What are the examination contents for the Certificate for praciticing tax procedure services in Vietnam?
Based on Article 7 of Circular 10/2021/TT-BTC regulating examination content and form:
Article 7. Examination Content and Form
- The content for the examination for the certificate for praciticing tax procedure services includes:
a) The subject of tax law.
The content of the tax law subject includes: Law and guiding documents on tax administration, value-added tax, corporate income tax, special consumption tax, personal income tax, environmental tax, other types of taxes; fees and charges under the State Budget.
b) The subject of accounting.
The content of the accounting subject includes: Accounting Law, accounting standards, accounting policies applied to enterprises, and other legal documents on accounting.
- Examination form: The exams are conducted on paper or computer in the form of written exams or multiple choice tests; the duration for each subject depends on the examination form, ranging from 60 minutes to 180 minutes.
- The language used in the examinations is Vietnamese.
According to the above regulations, the examination content for the certificate for praciticing tax procedure services includes:
- The subject of tax law includes:
+ Law and guiding documents on tax administration, value-added tax, corporate income tax, special consumption tax, personal income tax, environmental tax, other types of taxes
+ Fees and charges under the State Budget.
- The subject of accounting includes: Accounting Law, accounting standards, accounting policies applied to enterprises, and other legal documents on accounting.
