Circular 10/2021/TT-BTC on guidelines for management of tax procedure services taking effect on March 12, 2021. Thus, there are some new notable points about taking the tax procedure service practice certificate exam in Vietnam as follows:
Article table of contents
New regulations regarding taking the tax procedure service practice certificate exam in Vietnam (Internet image)
1. Regarding the conditions for taking the exam for a tax procedure service practice certificate in Vietnam
According to the provisions of Clause 2, Article 4 of Circular 10/2021/TT-BTC, contestants must have a university degree or higher in economics, taxation, finance, accounting, auditing, or law or have a university diploma or higher in other majors that have a total number of units or credits or class periods of economics, finance, accounting, auditing, taxation, and financial operations analysis from 7% or more of the total number of courses, credits, or lessons for the entire course.
Meanwhile, according to Clause 2, Article 11 of Circular 117/2012/TT-BTC, amended by Clause 4, Article 1 of Circular 51/2017/TT-BTC: "have a college diploma or higher in economics, tax, finance, banking, accounting, auditing, law, or other majors and have a total number of units (or classes) of subjects in finance, accounting, auditing, financial analysis, and taxation from 7% of the total number of courses (or lessons) for the whole course or more and have worked in this field for two (02) years or more from the graduation date stated on the decision or diploma by the deadline for submitting exam registration documents".
It can be seen that Circular 10/2021/TT-BTC has increased the minimum required training level for candidates taking the tax procedure service practice certificate compared to current regulations.
In addition, in Clause 3, Article 4, Circular 10/2021/TT-BTC also increased the actual working time in tax, finance, accounting, and auditing from 36 months or more while removing the regulation on working in the field of law (specialized in economic law). At the same time, clearly guide the actual working time accumulated from the graduation time recorded on the university (or postgraduate) degree to the time of registration for the exam.
Currently, according to Clause 2, Article 11 of Circular 117/2012/TT-BTC: Have worked in the field for 02 years or more from the date of submitting the exam registration application and have not clearly stated when the working time is counted.
2. Regarding exam application documents and submission form for the exam for a tax procedure service practice certificate in Vietnam
Compared to the current regulations in Circular 117/2012/TT-BTC, Clause 1, Article 5, Circular 10/2021/TT-BTC have simplified the exam application documents and revised the exam submission form, specifically:
- Remove the requirement to submit a resume in the exam application.
- Remove the requirement to submit exam exemption papers because there is no regulation to consider exam exemption when taking the exam.
- Regulate that in case the national population database is put into operation, candidates do not have to submit a scanned copy of their ID card/citizen identification card.
- Regulate that contestants submit their application documents electronically through the electronic information portal of the General Department of Taxation.
Currently, Clause 3 of Article 12 of Circular 117/2012/TT-BTC stipulates that exam applications can be submitted directly to the General Department of Taxation or by post.
3. Regarding the organization of examinations for certification of tax procedure service practice in Vietnam
Clause 1, Article 6, Circular 10/2021/TT-BTC has added regulations on exam fees compared to the current regulations in Circular 117/2012/TT-BTC, which require examination fees to be paid in cash or via electronic payment. In the event that a contestant has paid the exam fee but drops out of the exam, the paid fee will not be refunded.
Currently, at Point d, Clause 3, Article 13 of Circular 117/2012/TT-BTC stipulates that candidates taking the exam for a tax procedure service practice certificate must pay the exam fee in accordance with current law.
Regarding the number of exams in the year, Clause 1 of Article 8 of Circular 10/2021/TT-BTC stipulates that each year the General Department of Taxation organizes at least 01 exam. Currently, Clause 5 of Article 1 of Circular 51/2017/TT-BTC stipulates that at least 02 exams are organized each year.
It can be seen that Circular 10/2021/TT-BTC has reduced the minimum number of exams that must be held each year compared to today.
Regarding the form of handling violations for contestants, Article 9 of Circular 10/2021/TT-BTC only stipulates the forms of handling violations for contestants. Handling specific violations by exam participants is carried out according to exam regulations issued by the General Department of Taxation. Meanwhile, currently, according to Clause 4, Article 13, Circular 117/2012/TT-BTC specifically regulates the handling of violations for test takers.
4. Regarding exemption from the exam to issue a certificate to practice tax procedure services in Vietnam
According to Clause 1, Article 11, Circular 10/2021/TT-BTC has narrowed the subjects exempted from the tax law exam:
- For candidates who have worked in the tax industry: the regulations only apply to civil servants, public employees working in tax administration, and tax teaching officials, who must have continuously held the rank for 60 months and have worked in tax management or teaching tax operations for at least 36 months. In addition, it is stipulated that no administrative discipline in the performance of public duties in the form of a reprimand or more is required for a period of 24 months up to the time of retirement, quitting the job, and registering for exam exemption within 36 months from the month of retirement or leave of employment.
- Eliminate the regulation on tax law exam exemption for people who graduate from university with a major in economic law and have a lawyer practice certificate and tax lecturer at universities and colleges.
Currently, Clause 2, Article 14 of Circular 117/2012/TT-BTC and Clause 6, Article 1 of Circular 51/2017/TT-BTC stipulate tax law exam exemption for: Tax officials and tax officers have the rank of tax specialist, tax college auditor, lecturer, or higher and have worked in the tax industry for three (03) years or more when quitting working in the tax industry (not including cases of being forced to quit by disciplinary action) and registering to take the exam to obtain a tax procedure service practice certificate within three (03) years from the date of decision to transfer, retire, or quit; People who have graduated from University with a major in economic law and have a law practice certificate issued by a competent authority according to regulations of the Ministry of Justice; people who have worked as lecturers in tax subjects at universities and colleges for a continuous working period of five (05) years or more after ceasing to be lecturers (excluding cases of forced dismissal), but registered to take the exam to obtain a tax procedure service practice certificate within three (03) years from the date of the decision to transfer, retire, or quit.
Regarding accounting exam exemption, compared to current regulations, Clause 2 of Article 11 of Circular 10/2021/TT-BTC also has some changes, as follows:
- Exemption from the accounting exam for people who are accounting lecturers at universities and colleges.
- Additional cases of exam exemption: people who have passed the financial accounting and advanced management accounting exams and are still in the reservation period for the accountant and auditor certification exam organized by the Ministry of Finance.
Regarding exemption from tax law and accounting exams, Clause 3 of Article 11 of Circular 10/2021/TT-BTC stipulates that it applies to people in one of the following cases:
- People who have an auditor certificate or accountant certificate issued by a competent state agency according to regulations.
- People who have worked in the tax industry for at least 10 consecutive years up to the time of retirement or resignation, meeting the following conditions:
+ Having held the rank of specialist, tax auditor, or professional title of lecturer (class III) for at least 10 years or have the rank of main specialist, main inspector, or main lecturer professional title (class II) or higher and have worked in tax management or teaching tax operations for at least 60 months (calculated cumulatively over 10 years of employment until the time of retirement or quitting work);
+ Not being subject to administrative discipline in the performance of public duties in the form of reprimand or more within 24 months up to the time of retirement or job leave.
+ Register for exam exemption within 36 months from the month of retirement or leave of employment.
Currently, Clause 6 of Article 1 of Circular 51/2017/TT-BTC stipulates exemption from exams for 02 Tax Law and Accounting subjects for the following subjects:
- People who have a certificate of registration to practice auditing or a certificate of registration to practice accounting;
- Tax officials and tax officers who have the rank of civil servant and public employee from tax specialist, tax college auditor, lecturer, or higher and have worked continuously in the tax industry for five (05) years or more, when quitting working in the tax industry (excluding cases of forced resignation) within three (03) years from the date of the decision to change jobs, retire, or quit, register with the General Department of Taxation for consideration and issuance of a tax procedure service practice certificate.
- Key word:
- tax procedure service
- in Vietnam
