According to Decision 1557/QD-TCT, candidates violate the regulations on issuance of certificates of service practice for procedures Taxes may be subject to penalties for violations such as reminders, warnings, suspension of exams, deduction of test scores, cancellation of test results...
Article table of contents
Handling of violations of the Regulation on examination for the issuance of tax practice certificates (Illustration image)
Specifically, the following forms of handling violations are applied:
(1) Reminder:
Exam room examiners remind candidates to talk and exchange papers with others.
(2) Warning:
The examination room supervisor shall make a warning record and make it public at the examination room for candidates who commit one of the following violations:
- Talked, discussed with other candidates and was reminded but still did not comply;
- Intentionally sitting at the wrong place to write his/her identification number.
(3) Suspension of exams:
The examination room superintendent makes a record, collects exhibits (if any) and reports it to the head of the examination committee to decide to suspend the exam for candidates who commit one of the following violations:
- Continuing to commit violations after being given a warning record for talking, exchanging lessons with other candidates or intentionally sitting at the wrong place with his/her registration number;
- Passing scratch paper or test paper to another candidate or receiving another candidate's scratch paper or test paper;
- Bringing prohibited materials and objects into the exam room from the time of handing out the test questions to the end of the exam time, but not yet using them;
- Deliberately doing wrong on your exam.
The suspension of the exam is publicly announced in the exam room.
(4) Suspension of the exam:
The examiner of the examination room shall make a record and report to the head of the examination committee to decide to suspend the examination for candidates who commit one of the following violations:
- Using prohibited materials and objects in the exam room from the time the test starts to be distributed until the end of the exam time;
- Using documents, mobile phones, audio and video recorders, cameras, computers and other technical means of receiving, transmitting and transmitting information, means of backing up data, and other information-containing devices to take advantage of the test in any way, both inside and outside the exam room;
- Deliberately not submitting an exam, ripping someone else's test, or using someone else's test to submit your own test;
- Let someone else take the test or do the test on behalf of another person in any form;
- Deliberately causing unsafety and disorderly affecting the exam room.
The suspension of the exam is publicly announced in the exam room.
(5) Deducting test scores:
- Candidates who are warned while taking any subject will be deducted 25% of the total score of that subject exam.
- Tests that are intentionally marked by candidates and found during marking will be deducted 50% of the total score of that subject exam.
- Score 0 (zero) for paper-based multiple-choice and paper-based test in one of the following cases:
+ The exam, the test has two or more tasks;
+ The test or test has two or more different written words;
+ The test part or exam is written in two or more different colors of ink (unless there is a written confirmation from the examiner at the examination room and the head of the examination board) or write in glitter ink, reflective ink, or pencil to take the test (unless otherwise specified in the exam paper).
+ The test part, the test is written on scratch paper, the paper is not distributed by the test room supervisor.
- Based on the record of handling violations made by the examination room supervisor, the Secretary of the Council of Vietnam shall report to the Chairman of the Examination Council to consider and decide on the deduction of points for the case where the candidate is warned when matching beats and increasing points.
- Based on the written report of the examiner, the head of the examination committee shall decide to deduct 50% of the total score for the case where the candidate intentionally marked and is detected during marking and scored 0 (zero) for the cases of applying 0 score as above.
(6) Canceling exam results:
The Chairman of the Examination Council of Vietnam shall report to the Director of the General Department of Taxation to cancel the test results of the subjects suspended under section (3).
(7) Cancellation of exam results:
The Chairman of the Examination Council shall report to the Director of the General Department of Taxation to cancel the test results for candidates:
- Suspended from the exam according to the provisions of item (4)
- Write and draw on the exam paper the content that is not related to the test;
- Let someone else take the test or do the test on behalf of another person in any form; Correcting, adding or subtracting to the work after submitting it; Cheating the exam;
- Declare the application for exam registration;
- Assaulting exam officials, exam organizers and other candidates;
- Disturbing the security order in the examination area, causing serious consequences for the exam.
In addition, candidates let other people take the exam instead, swap the test; falsifying exam registration documents; assaulting examination officials; causing serious consequences for the exam, in addition to being suspended from the exam subject or suspended from the exam, depending on the nature and severity of the exam, they will also be handled in accordance with the criminal law.
Candidates who violate the exam regulations must be recorded in writing, and the examiner of the examination room and the violating candidate must both sign the minutes. After making the minutes and publicly announcing it in the examination room, the examination room supervisor must immediately report to the head of the examination board.
In case the violating candidate does not sign the violation record, the examiner of the examination room invites two candidates next to him to sign to confirm the incident. In case one of the two candidates or both candidates are invited to sign to confirm the fact that they do not sign the minutes, the proctor of the examination room still makes a record and reports it to the head of the examination committee for consideration and decision.
Candidates who are suspended from the exam or suspended from the exam must leave the examination room immediately after the suspension record is made, must submit their work and exam questions to the examination officer and can only leave the examination area after 2/ 3 exam time.
Bao Ngoc
