Framework program for updating professional knowledge in tax procedure services in Vietnam in 2025

Quoc Tuan

17:32, 20/01/2025

The following article will provide the content of the Framework program for updating professional knowledge in tax procedure services in Vietnam in 2025.

Framework Program for Updating Tax Procedure Service Practice Knowledge in 2025

Framework program for updating professional knowledge in tax procedure services in Vietnam in 2025 (Image from the internet)

On January 13, 2025, the General Department of Taxation issued Decision 32/QD-TCT regarding the Framework program for updating professional knowledge in tax procedure services in 2025.

Framework program for updating professional knowledge in tax procedure services in Vietnam in 2025

* Knowledge Update Duration: A minimum of 24 hours per year. The minimum update time for each specific knowledge section is as follows:

- Part I - Legal regulations on taxes, fees, charges, and tax management-related content: 20 hours.

- Part II - Legal regulations on corporate accounting: 04 hours.

* Program Structure:

No.	Content
I	Part I: Legal regulations on taxes, fees, charges, and tax management-related content
1.1	Legal regulations on taxes, fees, charges (Emphasis on newly issued regulations in 2024 and 2025)
1.1.1	Value Added Tax Law
1.1.2	Corporate Income Tax Law
1.1.3	Personal Income Tax Law
1.1.4	Laws on other taxes; Fees, charges
1.1.5	Clarification on tax, fee, charge policies; Important notes when applying tax, fee, charge policies
1.2	Tax management-related content
1.2.1	Content of the Tax Management Law, Decrees, Circulars, legal documents regulating and guiding tax management (Emphasis on new regulations issued in 2024 and 2025; regulations on electronic invoices, electronic invoices generated from cash register; tax declaration, payment, and finalization; tax management for enterprises with linked transactions; tax management in e-commerce activities, digital platform business; tax management in real estate business and transfer; handling violations of tax, invoice legislation; policies on tax exemptions, reductions, deferrals;...)
1.2.2	New legal regulations related to tax management
1.2.3	Guidance on practicing tax dossier declaration (taxpayer registration dossier, tax declaration, tax payment, tax payment deferral, tax finalization, tax exemption, reduction, refund application dossiers,...)
1.2.4	Addressing arising issues; Important notes in implementing tax management law
II	Part II: Legal regulations on corporate accounting
2.1	Update on new legal regulations on corporate accounting
2.2	Guidance on preparing and reviewing corporate financial statements
2.3	Clarification on accounting tasks; Important notes when addressing differences between accounting law and tax law

Guidance on using the Framework program for updating professional knowledge in tax procedure services in Vietnam in 2025

- This framework program stipulates the knowledge volume, knowledge update duration for the subjects updating knowledge in 2025.

- Units authorized to organize the knowledge update for tax procedure service practice shall base on this framework and the progress and outcome of issuing legal documents related to the knowledge update content in 2025 to develop programs, materials, and plans to organize knowledge update classes in 2025; May organize some content of each knowledge part or combine several contents of knowledge parts of the program but must clearly specify the number of knowledge update hours counted for each knowledge section per class.

- The number of knowledge update hours in 2025 for the knowledge updating subject serves as the basis for registering practice or determining the eligibility for practice for 2026, which is determined according to the provisions in clause 1, Article 20, Circular 10/2021/TT-BTC dated January 26, 2021, by the Minister of Finance guiding the management of tax procedure service practice and must ensure a minimum of 24 hours, in which the minimum knowledge update hours for Part I is 20 hours, Part II is 04 hours.

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