The examinee for certificate of tax procedure services must satify the following conditions:

The examinee for certificate of tax procedure services must satify the following conditions:

Tax consulting company services vinasc 21. Not being the subject as prescribed in Clause 1, 2, 3, 4, 6, Article 4 of the subjects who are not permitted to work as a tax agent specified in this Circular.

2. Having college diploma or higher education in the economics, finance, accounting, audit, law ( economic law specialty) and having working time in this area from two (02) years or more to the date of submission of examination dossier.

3. Submitting complete dossier as prescribed in Article 12 of this Circular.

Article 12. Dossier for exam

1. For the dossier of first exam registration to obtain the certificate of tax procedure services practice, the examinee shall submit a set of dossier including:

a) Application for exam under Form No. 05 issued together with this Circular.

b) Curriculum vitae with certification of the competent labor management agency or People’s Committee of Commune, ward or town of residing place.

c) Diploma of college or higher education in one of stipulated speciality ( certified copy)

d) Identity card or passport (for foreigner) (certified copy).

dd) One (01) 3×4 color photo and two (02) 4 x 6 color photos taken within six (06) months prior to the time of submission to the exam and two (02) envelopes stamped and clearly specifying full name and address of the receiver of exam notice, schedule and results.

e) Certificate of number of years of professional work from the unit where the examinee has worked or the social insurance book of the examinee (certified copy).

g) Documents for subject exemption as prescribed (if any).

2. Dossier of registration for retaking failed exam subject or registration of exam subjects not having been taken, the examinee shall submit one (01) set of dossier, including:Tax consulting company services vinasc

a) Application for exam under form No. 05 issued together with this Circular.

b) Non-certified copy of the certificate of exam mark announced by the Board of invigilators (under form 07 or form 08 issued together with this Circular)

c) One (01) 3×4 color photo and two (02) 4×6 color photos taken within six (06) months prior to prior to the time of submission to the exam and two (02) envelopes stamped and clearly specifying full name and address of the receiver of exam notice, schedule and results.

3. Dossier of exam shall be directly submitted at the General Department of Taxation or via post.

4. Upon receiving dossier of exam attendance for certificate of tax procedure services practice, if the dossier is incomplete as prescribed after check, the General Department of Taxation shall notify the examinee upon receipt of dossier for the case of direct receipt; within seven (07) working days from the date of receiving dossier for the case of receipt by post.