Required attendees of knowledge enhancement courses for tax procedure practices in Vietnam

Required attendees of knowledge enhancement courses for tax procedure practices in Vietnam (Internet image)

1. Required attendees of knowledge enhancement courses for tax procedure practices in Vietnam

- Required attendees of knowledge enhancement courses are tax agent employees and registrants for tax procedure practices.

- Tax agent employees must attend knowledge enhancement courses on an annual basis.

- In case of a holder of practicing certificate who registers for practices from the date of certificate to December 31 of the following year of the year of the certificate, he/she is not required to attend knowledge enhancement courses.

(Article 18 of Circular 10/2021/TT-BTC)

2. Contents and materials of knowledge enhancement courses for tax procedure practices in Vietnam

- Contents of a knowledge enhancement course

+ Regulations of law on taxes, fees, charges and tax administration.

+ Regulations of law on corporate accounting.

On the basis of the contents of a knowledge enhancement course and actual circumstances, General Department of Taxation shall formulate a curriculum of the knowledge enhancement course of that year.

The curriculum shall be published before January 31 every year.

- Materials of a knowledge enhancement course

+ The materials of a knowledge enhancement course shall contain the contents specified in clause 1 hereof.

+ The materials of a knowledge enhancement course shall be presented in writing or electronic data.

(Article 19 of Circular 10/2021/TT-BTC)

3. Time and method of knowledge enhancement course for tax procedure practices in Vietnam

- Required time of knowledge enhancement course for tax agent employees and registrants for tax procedure practices are as follows:

+ The required time of knowledge enhancement course is at least 24 hours (equivalent to 3 days) in a year.

The hours of knowledge enhancement course is accumulated from January 1 to December every year in providing evidence to support the application for practices or determination of eligibility for practices in the following year.

+ The hours of knowledge enhancement course shall be determined as 01 hour of study is equal to 01 hour of knowledge enhancement course. The time limit for calculating hours of knowledge enhancement course is up to 4 hours/session and up to 8 hours/day.

+ The proof of hours of knowledge enhancement course is a certificate of attendance in knowledge enhancement course issued by the course provider.

- Method of holding a knowledge enhancement course

+ The registrant may attend a knowledge enhancement course in form of face-to-face learning or online held by the course provider as prescribed in clause 2 Article 21 of Circular 10/2021/TT-BTC.

+ If a person attends a knowledge enhancement course held by Department of Taxation for taxpayers as well, he/she (in seeking a certificate) may notify the course provider prior to the first course session for Department of Taxation to monitor and issue such certificate of attendance in knowledge enhancement course.

(Article 20 of Circular 10/2021/TT-BTC)

4. Holding knowledge enhancement courses for tax procedure practices in Vietnam

- General Department of Taxation shall promulgate a regulation on holding knowledge enhancement courses for tax procedure practices. General Department of Taxation shall provide guidelines, inspection and evaluation of the holding of knowledge enhancement courses.

- Course providers include:

+ Departments of Taxation of provinces or central-affiliated cities, tax practice schools;

+ Schools for financial staff training;

+ Training institutions having disciplines of at least bachelor’s degree programs about the knowledge enhancement contents as prescribed in clause 1 Article 19 of Circular 10/2021/TT-BTC;

+ Socio-professional organizations in respect of tax agents.

- The training institutions and socio-professional organizations in respect of tax agents shall apply for holding knowledge enhancement courses and shall be certified by General Department of Taxation if they meet the following requirements:

+ Their curricula, materials of knowledge enhancement courses comply with Article 19 of Circular 10/2021/TT-BTC;

+ Their lecturers have at least 5 years’ experience in working, researching, teaching related to the knowledge enhancement contents as specified in clause 1 Article 19 of Circular 10/2021/TT-BTC.

- Responsibilities of a course provider

+ Make a detailed plan for knowledge enhancement courses on the basis of the curriculum issued by General Department of Taxation and send it to General Department of Taxation in the first quarter every year.

+ Keep track and check attendance of attendees; issue certificates of attendance in knowledge enhancement course using Form No. 2.4 in the Appendix to Circular 10/2021/TT-BTC.

+ Send a report on performance of knowledge enhancement course using Form No. 2.5 in the Appendix to Circular 10/2021/TT-BTC within 5 working days after the completion date of the course to General Department of Taxation via its website.

+ Keep the records of knowledge enhancement courses; provide sufficient and accurate information and documents on knowledge enhancement courses in a time manner at the request of the competent authorities.

+ Maintain meeting the requirements for knowledge enhancement courses as prescribed in clause 3 of Circular 10/2021/TT-BTC.

- Departments of Taxation of provinces or central-affiliated cities may hold knowledge enhancement courses for tax procedure services together with general training courses for taxpayers.

(Article 21 of Circular 10/2021/TT-BTC)

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