New Regulations on the Organization of Tax Procedure Services

The organization of the examination for the tax procedure service profession is specifically stipulated in Circular 51 as follows:

- The General Department of Taxation establishes an Examination Council for issuing a professional service certificate in tax procedures. The Examination Council selects and decides on the examination unit, provides specific guidance on examination conditions (if necessary), and performs other necessary tasks to organize the examination.- Examination period: The Examination Council conducts examinations annually; at least two (02) exams are organized each year.

Note:

- At least sixty (60) days before the examination date, the Examination Council officially announces on the General Department of Taxation's Website and through mass media about the conditions, standards, time, location of the exam, and other information related to the exam.- At least fifteen (15) days before the examination date, the Examination Council must notify the candidates of the following details: candidate number, examination subjects, examination time, location, and other related information.- One (01) day before the examination, the Examination Council convenes the candidates to explain the examination regulations, distribute examination tickets, correct any errors regarding candidate information, and address other related issues.

The examination location is stipulated in Circular 51, where the Examination Council decides on a centralized examination location or regional/local locations ensuring convenience for registered candidates.

Regarding examination fees, candidates must pay a fee for each subject registered for the exam as announced by the Examination Council.

View details Circular 51/2017/TT-BTC effective from July 15, 2017.

-Thao Uyen-

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