Structure of the program to update knowledge of tax procedure service practice in 2024 in Vietnam

Tran Thanh Rin

10:38, 12/01/2024

What are the structure of the program to update knowledge of tax procedure service practice in 2024 in Vietnam? – Huyen Thuong (Gia Lai)

Structure of the program to update knowledge of tax procedure service practice in 2024 in Vietnam

Structure of the program to update knowledge of tax procedure service practice in 2024 in Vietnam (Internet image)

Regarding this issue, LawNet would like to answer as follows:

On January 10, 2024, the General Department of Taxation issued Decision 22/QD-TCT on the Program to update knowledge of tax procedure service practice in 2024.

Structure of Program to update knowledge of tax procedure service practice in 2024 in Vietnam

Specifically, the structure of the Program to update knowledge of tax procedure service practice in 2024 will be specified as follows:

No	Content
I	Part I: Law provisions on taxes, fees, charges and content related to tax administration
1.1	Laws on taxes, fees, and charges (Pay attention to new regulations promulgated in 2024)
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 and charges
1.1.5	Answering questions about tax policies, fees and charges; Issues to keep in mind when applying tax, fee and charge policies
1.2	Content related to tax management
1.2.1	Contents of the Law on Tax Administration, Decrees, Circulars, legal documents regulating and guiding tax administration (Focus on new regulatory content; regulatory content on electronic invoices and invoices) electronically initiated from cash registers; tax declaration, payment, tax finalization; tax management for businesses with associated transactions; tax management for e-commerce and business activities on the platform numbers; tax management for business activities and real estate transfers; handling of violations of tax and invoice laws; policies on tax exemption, reduction, and extension of tax payments; ...)
1.2.2	New provisions of law related to tax administration
1.2.3	Instructions on how to prepare tax documents (tax registration documents, tax declaration, tax payment, tax payment extension, tax finalization, tax exemption request, tax reduction, tax refund,...)
1.2.4	Answering problems that arise; Issues to pay attention to in the process of implementing tax administration laws
II	Part II: Legal provisions on corporate accounting
2.1	Update the content of new regulations of corporate accounting law
2.2	Guidance on preparing and reviewing corporate financial reports
2.3	Answering questions about accounting work; Issues to keep in mind when handling differences between accounting law and tax law
2.4	Skills in reviewing, checking, and detecting errors in accounting work

The above program structure will apply to tax agent employees; person registering to practice tax procedure services.

If a person who is granted a certificate to practice tax procedure services in 2023 or 2024 registers to practice during the period from the date of issuance of the certificate to December 31, 2024, it is not required to update their knowledge in 2024.

Objectives and requirements of the Program to update knowledge of tax procedure service practice in 2024 in Vietnam

(1) Objective

- Equip necessary knowledge about tax laws, fees, charges, tax management, and corporate accounting laws for tax agent staff and people registering to practice tax procedure services to improve the quality of tax procedure services provided by tax agents to taxpayers, thereby helping taxpayers properly, fully, and promptly fulfill their tax payment obligations to the State Budget.

- Raise awareness of compliance with tax laws and accounting laws among tax agent staff, people registered to practice tax procedure services, taxpayers, and tax agents.

(2) Requirements

- Master the laws on taxes, fees, charges, tax administration laws, laws related to tax administration, and corporate accounting laws;

- Know how to properly apply tax law and tax management policies to carry out tax registration procedures, tax declaration, tax payment, request for tax payment extension, tax finalization, prepare documents for tax exemption, tax reduction, tax refund, and other tax procedures on behalf of taxpayers;

- Know how to properly apply tax law policies to provide tax consulting services for taxpayers to comply with tax law policies;

- Know how to properly apply the law on corporate accounting to perform accounting services for microenterprises.

More details can be found in Decision 22/QD-TCT, taking effect on the date of signing.

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