Issuance of the Program of framework for updating professional knowledge on tax procedure services in Vietnam in 2025

Issuance of the Program of framework for updating professional knowledge on tax procedure services in Vietnam in 2025

The Program of framework for updating professional knowledge on tax procedure services in Vietnam in 2025 is issued together with the Decision 32/QD-TCT.

* Subjects required to update professional knowledge for tax procedure services in 2025:

- Tax agency employees;

- Individuals registered to practice tax procedure services.

In cases where individuals are granted a certificate for practicing tax procedure services in 2024 and 2025 and register to practice from the date of certification issuance until December 31, 2025, it is not mandatory to update knowledge for the year 2025.

* Objectives

- Provide essential knowledge about tax law, fees, charges, tax management, and corporate accounting law to tax agency employees and those registered to practice tax procedure services to enhance the quality of tax procedure services offered by tax agencies to taxpayers, thereby assisting taxpayers in fulfilling their tax obligations fully and promptly to the State budget.

- Raise awareness of tax law and corporate accounting law compliance among tax agency employees, those registered to practice tax procedure services, taxpayers, and tax agencies.

* Requirements

- Firmly grasp the legal regulations on taxes, fees, charges, tax management laws, laws related to tax management, and corporate accounting law;

- Know how to correctly apply tax law policies and tax management in executing taxpayer registration, tax declaration, tax payment, tax payment deferral requests, tax finalization, tax exemption requests, tax reduction, tax refund, and other tax procedures on behalf of taxpayers;

- Know how to correctly apply tax law policies to provide tax consultancy services so taxpayers can correctly execute tax law policies;

- Know how to correctly apply corporate accounting laws to provide accounting services for micro-enterprises.

* Time for Knowledge Update

A minimum of 24 hours per year. The minimum time required for each specific knowledge section is as follows:

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

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

More details can be found in Decision 32/QD-TCT effective from January 13, 2025.

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