Vietnam: Eligibility for taking exam for tax service practicing certificate from March 12, 2021

Duc Thao

15:43, 18/02/2021

On January 26, 2021, the Ministry of Finance of Vietnam issued Circular 10/2021/TT-BTC on guidelines for management of tax procedure services.

According to Vietnam's Circular 10/2021/TT-BTC, an examinee for a practicing certificate shall be a Vietnamese or foreigner who is permitted to reside in Vietnam at least for 12 months, and also meet the following eligibility requirements:

- He/she has full active legal capacity;

- He/she obtains a bachelor’s degree or higher in economics, tax, finance, accounting, auditing, law

Or a bachelor’s degree or higher in another major which has a total number of units of study or credits or class hours in economics, finance, accounting, auditing, tax, financial operation analysis subjects of at least 7% of the total number of units of study or credits or class hours of the whole course;

Currently, it is required to have a college diploma or higher.

- He/she has had actual working time in tax, finance, accounting, auditing field for at least 36 months. (02 years or more according to the current regulations)

The actual working time will be accumulated from the graduation date stated on the bachelor’s degree (or postgraduate degree) to the registration date for the exam;

- He/she submits adequate registration documents and pay sufficient registration fees as required.

More details can be found in Vietnam's Circular 10/2021/TT-BTC takes effect from March 12, 2021, replacing Vietnam's Circular 117/2012/TT-BTC and Circular 51/2017/TT-BTC.

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