Umbrella programme for updating knowledge of tax procedure service practice for 2024 in Vietnam

Nguyen Thi Diem My

11:37, 24/01/2024

What are the regulations on umbrella programme for updating knowledge of tax procedure service practice for 2024 in Vietnam? – Xuan Tai (Hoa Binh)

Umbrella programme for updating knowledge of tax procedure service practice for 2024 in Vietnam

Umbrella programme for updating knowledge of tax procedure service practice for 2024 in Vietnam (Internet image)

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

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

1. Umbrella programme for updating knowledge of tax procedure service practice for 2024 in Vietnam

- Duration: Minimum 24 hours a year. The minimum update time for each specific piece of knowledge is as follows:

+ Part I - Laws on taxes, fees, charges and content related to tax administration: 20 hours.

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

- Structure:

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 administration
1.2.1	The content of the Tax Administration Law, Decrees, Circulars, and legal documents regulates and provides guidance on tax administration. This includes a focus on new regulations, regulations on electronic invoices, electronic invoices generated from cash registers, tax declaration, payment and settlement, tax administration for related-party transactions, tax administration for e-commerce and digital platform businesses, tax administration for real estate business and transfer, handling of tax law violations, invoice-related violations, and policies on tax exemption, reduction, and extension of tax payment deadlines.
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	Updating 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

2. Instructions for using the Umbrella programme for updating knowledge of tax procedure service practice for 2024 in Vietnam

- This framework program regulates the amount of knowledge and duration of updating knowledge for subjects updating knowledge in 2024.

- Units are allowed to organize updates on tax procedure service practice knowledge based on this knowledge update framework program and the progress and results of promulgating legal documents related to the knowledge update content in 2024 to develop programs, documents, and plans to organize knowledge update classes in 2024; It is possible to organize some of the content of each knowledge section or combine some of the content of the knowledge sections of the program, but they must clearly specify the number of hours to update knowledge calculated for each knowledge section for each class.

- The number of hours of updating knowledge in 2024 of the updated subject as a basis for registration to practice or determining eligibility to practice for 2025 is determined according to the provisions of Clause 1, Article 20, Circular 10/2021/TT-BTC guiding the management of tax procedure service practice and must ensure a minimum of 24 hours, in which the minimum number of hours to update knowledge of Part I is 20 hours and Part II is 4 hours.

- During the implementation process, if there are any problems, please report them to the General Department of Taxation for guidance or appropriate amendments and supplements.

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