Chương II Thông tư 10/2021/TT-BTC: Tổ chức thi, cấp, thu hồi chứng chỉ hành nghề dịch vụ làm thủ tục về thuế

Chapter II

HOLDING AN EXAM FOR, ISSUANCE AND REVOCATION OF PRACTICING CERTIFICATES

Section 1. HOLDING AN EXAM

Article 4. Eligibility for taking an exam

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:

1. He/she has full active legal capacity;

2. 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;

3. He/she has had actual working time in tax, finance, accounting, auditing field for at least 36 months. 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;

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

Article 5. Registration documents for an exam

1. A registrant for an exam for practicing certificate shall submit registration documents to the exam council via the website of General Department of Taxation, including:

a) Registration form for exam No. 1.1 in the Appendix hereto;

b) A bachelor’s degree or postgraduate degree as prescribed in clause 2 Article 4 hereof; or an academic transcript (scan) specifying number of units of study or credits or class hours of all subjects, if the bachelor’s degree in not in economics, tax, finance, accounting, auditing, or law major;

c) A certification of working time form No. 1.2. in the Appendix hereto or a social security book which justifies the working time as prescribed in clause 3 Article 4 hereof (scan);

d) An ID card or citizen identity card (for a Vietnamese) if the national population database has not been inaugurated or a passport (for a foreigner) which remains valid until the registration time (scan);

dd) A color photo 3x4cm, white background, taken within 06 months until the date of submission (photo file).

2. In case of registration for continued exam of new subjects or re-exam of failed subjects, the examinee shall submit registration documents to the exam board via the website of the General Department of Taxation including the documents specified in points a, d (in case of any changes compared to the previous exam) and point dd Clause 1 of this Article.

Article 6. Registration fees for exam

1. The examinee must pay a registration fee for exam as notified by the exam council. The registration fee for exam shall be paid in cash or through electronic payments as guided by the exam council. If the examinee misses the exam though he/she has paid a registration fee for exam, such fee will not be refunded.

2. The exam council shall make an expenditure estimate for holding an exam as per regulations following the rule that uses the earnings to cover the expenditures. The expenditure estimate for holding an exam must be approved by the General Department of Taxation.

3. The Director of the General Department of Taxation shall promulgate a regulation on management and use of funding for holding exams.

Article 7. Subjects and format

1. Contents to be examined to obtain a practicing certificate:

a) Tax law

Contents in the tax law subject: Laws and guiding documents on tax administration, VAT, corporate income tax, special excise duty, personal income tax, resource royalty, other taxes, fees, and charges under state budget.

b) Accounting.

Contents in the accounting subject: Accounting law, accounting standards, accounting system applicable to enterprises and other legal documents on accounting.

2. Format: The exam may be taken on paper or computer in form of written exam or objective exam; the time allotted for each subject depends on the format of exam, from 60 minutes to 180 minutes.

3. The language used in the exam periods is Vietnamese.

Article 8. Holding an exam

1. General Department of Taxation shall hold exams on an annual basis, at least 01 exam period in a year. General Department of Taxation shall promulgate a regulation on exam for practicing certificates generally applied to every exam period.

2. The exam council shall be established by General Department of Taxation. The exam council shall be responsible for holding exam periods as prescribed in this Circular and the exam regulation promulgated by General Department of Taxation.

3. The exam council shall:

a) publish an official notice on the website of General Department of Taxation and at least on 01 mean of mass media regarding exam conditions, time, place and other information about the exam period at least 45 days before the exam date;

b) post a list of examinees (full name, date of birth, candidate number, subject exam, exam place) and other related information on the website of General Department of Taxation at least 15 days before the exam date;

c) hold the exam, mark exam papers, review exam results, and report General Department of Taxation to approve the exam scores, revised scores;

d) publish the exam scores, revised scores on the website of General Department of Taxation and send the exam scores, revised scores to the examinees via the registered emails within 30 days after the exam completion date or deadline for submission of requests for exam review;

dd) be responsible for security and safety of the examinees and relevant entities throughout the exam period.

Article 9. Actions against misconducted examinees

1. Actions against misconducted examinees include:

a) Warning;

b) Subtracting exam scores;

c) Terminating the subject exam;

d) Terminating the exam period;

dd) Cancelling the subject exam score;

e) Cancelling the exam period scores;

g) Requesting the regulatory body to initiate criminal prosecution if the misconduct is likely to lead to criminal prosecution.

2. Specific actions against misconducted examinees shall comply with the exam regulation promulgated by General Department of Taxation.

Article 10. Exam results

1. A subject exam is passed if: its score is at least 50 points, on a 100 grading scale; or at least 5 points, on a 10 grading scale.

2. Review of exam scores: Within 15 days of the announcement date of exam scores, the examinees may apply for exam score review to the exam council.

3. The exam scores, revised scores shall be published as prescribed in point d clause 3 Article 8 hereof.

4. Reservation of exam scores: the scores of the passed subject exams shall be reserved within 36 months from the month in which the exam scores and/or revised scores are published.

Article 11. Subject exam exemption

1. An examinee may has the tax law subject exam exempt if he/she has worked in the tax field for certain time and also meets the following requirements:

a) Until the time of retirement or resignation, he/she has held the position of tax officer or inspector, lecturer (grade III) for 60 consecutive months and has worked as a tax administration officer or a tax professional lecturer for at least 36 months (calculated cumulatively in 05 working years up to the time of retirement or resignation);

b) He/she has not been disciplined during performance of public duties in form of reprimand or greater within 24 months until the time of retirement or resignation;

c) He/she applies for subject exam exemption within 36 months from the month of retirement or resignation.

2. An examinee may have the accounting subject exam exempt if he/she meets the following requirements:

a) He/she obtains a bachelor's or postgraduate degree in accounting or auditing major and has worked in the accounting or auditing field for at least 60 consecutive months until the date of application for exemption. The working time in the accounting or auditing field begins from the date of the bachelor's or postgraduate degree in accounting or auditing major to the date of application for exemption.

b) He/she has met the requirements of financial accounting, advanced management accounting subject exams, and also during the reservation period of the exam for certificate of accountant and auditor held by the Ministry of Finance.

3. An examinee may has the tax law and accounting subject exams exempt if he/she meets any of the cases mentioned in point a or b below:

a) He/she obtains an auditor's certificate or accountant's certificate issued by the competent authority as prescribed.

b) He/she has worked in the tax field for at least 10 consecutive years until the retirement or resignation time and also meets the following requirements:

b1) He/she has held the position of tax officer or inspector, lecturer (grade III) for at least 10 years or has held at least the position of tax principal officer or principal inspector, principal lecturer (grade II) and has worked as a tax administration officer or a tax professional lecturer for at least 60 months (calculated cumulatively in 10 working years up to the time of retirement or resignation);

b2) He/she has not been disciplined during performance of public duties in form of reprimand or greater within 24 months until the time of retirement or resignation.

b3) He/she applies for subject exam exemption within 36 months from the month of retirement or resignation.

4. General Department of Taxation shall establish a list of positions in tax administration, lecturing of tax practices to be exempt from the subject exams as prescribed in point a clause 1 and point b clause 3 of this Article.

Section 2. ISSUANCE, REVOCATION OF PRACTICING CERTIFICATES

Article 12. Issuance, revocation of practicing certificates

1. Issuance of practicing certificates to examinees who pass two subject exams.

a) According to the approved exam results, General Department of Taxation shall issue practicing certificates to examinees that pass two subject exams.

b) The examinee is not required to apply for issuance of a practicing certificate if he/she has passed two subject exams.

2. Issuance of practicing certificates to examinees who are exempt from subject exam(s).

The application for issuance of practicing certificate shall be submitted in person or by post to General Department of Taxation. Required documents in the application:

a) An application form for issuance of practicing certificate No. 1.3 in Appendix hereto;

b) An ID card or citizen identity card (for a Vietnamese) if the national population database has not been inaugurated or a passport (for a foreigner) which remains valid until the submission time (certified true copy;

c) A color photo 3x4cm, white background, taken within 06 months until the date of submission;

d) Proof of eligibility for subject exam exemption, any of the following:

d1) A certification of working time form No. 1.2 in the Appendix hereto, in case of exemption as prescribed in clause 1 and point b clause 3 Article 11 hereof;

d2) A bachelor’s or postgraduate degree, social security book in case of exemption as prescribed in point a clause 2 Article 11 hereof (certified true copy);

d3) A confirmation of exam score in case of exemption as prescribed in point b clause 2 Article 11 hereof (certified true copy).

d4) An auditor's certificate or accountant's certificate in case of exemption as prescribed in point a clause 3 Article 11 hereof (certified true copy).

3. General Department of Taxation shall issue practicing certificates form No. 1.4. in Appendix hereto within 10 working days from the date of announcement of official exam results or date of submission of complete application as prescribed. In case of unsatisfactory application, General Department of Taxation shall respond and provide explanation in writing.

4. The practicing certificate shall be received in person at the General Department of Taxation or sent by public postal service to the address registered with General Department of Taxation. If the practicing certificate is received in person, the recipient shall present an ID card, citizen identity card, or passport (for a foreigner) and a letter of authorization (if the recipient is authorized by the certificate holder).

5. Within 3 working days from the date of issuance, General Department of Taxation shall publish the details about the practicing certificate holders on its website. Details to be published: Full name, date of birth, information about ID card/citizen identity card/passport (for foreigner); information about the practicing certificate.

Article 13. Revocation of practicing certificates

1. A practicing certificate is revoked in any of the following cases:

a) Untruthfully declaring the working time in the registration documents for exam or application for issuance of the practicing certificate;

b) Correcting, falsifying, or cheating on the academic credentials, confirmation of exam score in the registration documents or application for issuance of the practicing certificate;

c) Engaging in impersonation for someone else or allowing someone to impersonate you to take an exam for obtaining a practicing certificate;

d) Using fake or invalid auditor's certificate, accountant's certificate in the application for issuance of the practicing certificate;

dd) The auditor's certificate, accountant's certificate was revoked in a case of issuance of practicing certificate as prescribed in point a clause 3 Article 11 hereof;

e) Allowing someone else to use the practicing certificate.

2. General Department of Taxation shall issue a decision on revocation of practicing certificate using Form No. 1.5. in the Appendix hereto.

3. Within 3 working days from the date of issuance, General Department of Taxation shall publish the decision on revocation of the practicing certificate on its website. Details to be published: Full name, date of birth, information about ID card/citizen identity card/passport (for foreigner); information about the decision on revocation practicing certificate.