What Are the Cases Exempt from the Tax Law Exam?

15:27, 11/07/2024

This is the content that has garnered much attention in Circular 51/2017/TT-BTC issued by the Ministry of Finance on May 19, 2017, amending and supplementing a number of articles of Circular 117/2012/TT-BTC regarding the activities of the tax procedure service industry.

Accordingly, Circular 51 stipulates exemption from the Tax Law exam in the following cases:

- Tax officials, public tax employees with ranks from tax specialists, senior tax inspectors, lecturers and above, and have had at least three (03) years of experience in the tax sector, upon ceasing to work in the tax sector (excluding cases of disciplinary dismissal), who register to take the exam for the certificate of practicing tax procedure services within three (03) years from the date of the decision to transfer, retire, or resign.

Exemption from two (02) subjects: Tax Law and Accounting is stipulated in Circular 51 in the following cases:

- Individuals with an Auditing Practice Certificate or an Accounting Practice Certificate issued by the competent authority in accordance with the regulations of the Ministry of Finance.- Tax officials, public tax employees with ranks from tax specialists, senior tax inspectors, lecturers and above, with continuous service in the tax sector for at least five (05) years, upon ceasing to work in the tax sector (excluding cases of disciplinary dismissal), within three (03) years from the date of the decision to transfer, retire, or resign, who register with the General Department of Taxation for consideration of issuance of the certificate of practicing tax procedure services.

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

-Thao Uyen-

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