Exemption from exam subject of accounting

Article 14. Exemption from exam subject

Tax-consulting-services 21. Exemption from exam subject of accounting

a) The examinee has certificate of accounting practice, certificate of auditor granted by the competent authority as prescribed by the Ministry of Finance;

b) Person who has been lecturer of accounting subject at universities and colleges with consecutive working time from (05) years or more, after leaving the post of lecturer (excluding case of discipline and coercive job leaving) and registering examination for certificate of tax procedure services practice within three (03) years from the date of the decision on transfer of work, retirement or quitting.

c) Those who have worked in the area of accounting in organizations such as state management agency, enterprise, non-business unit, political organization, political and social organization, social organization, social-occupational with the educational background of college or higher education in the accounting speciality or auditing and have worked in the accounting area in (05) consecutive years or more, except for those who are officials, civil servants as prescribed by law.

2. Exemption from exam subject of tax law

a) Tax official with the rank of tax specialist, tax inspectors, tax examiner of college or higher college with working time in the tax sector from (05) years or more and when leaving work (excluding case of discipline and coercive job leaving) and registering for exam attendance for the certificate of tax procedure services practice within three (03) years from the date of decision on transfer of work, retirement or job leaving.

b) Person who has graduated from university of economic law specialty and has certificate of lawyer practice granted by the competent authority as prescribed by Ministry of Justice.

Tax-consulting-services 1c) Person works as lecturer of subject concerning tax at universities and colleges with continuous time of working from five (05) years or more, after leaving work (excluding case of discipline and coercive job leaving) and registering for exam attendance for the certificate of tax procedure services practice within three (03) years from the date of decision on transfer of work, retirement or job leaving.

3. Exemption from two (02) exam subjects of tax law and accounting

a) Person who has certificate of registration for audit practice granted by the competent authority as prescribed by Ministry of Justice.

b) Tax official with the scale of tax specialist, tax inspectors, tax examiner with continuous working time in the tax sector from ten(10) years or more and when leaving work (excluding case of discipline and coercive job leaving) within three (03) years from the date of decision on transfer of work, retirement or job leaving and registering with the General Department of Taxation for consideration of granting the certificate of tax procedure services practice.