Granting certificate of tax procedure services practice

Article 15. Granting certificate of tax procedure services practice

Tax-consulting-services 21. Granting the certificate of tax procedure services practice to the examinee with satisfactory result.

The certificate of tax procedure services practice shall be issued unifiedly by the General Department of Taxation (under the form No.09 issued together with this Circular).

The General Department of Taxation shall grant certificate of tax procedure services practice to the examinee with satisfactory result after fifteen (15) days from the date of official exam result.

When coming to receive the certificate of tax procedure services practice at the tax agency, candidate must produce identity card and sign for receipt in the list of granting certificate of tax procedure services practice.

2. Granting certificate of tax procedure services practice for the case of examption from two (02) exam subjects.

2.1. Dossier to request the grant of certificate of tax procedure services practice, the person who registers for granting certificate of tax procedure services practice shall submit one (01) set of dossier including:

a) Application for registration of granting certificate of tax procedure services practice in cases of under form No. 06a, 06b issued together with this Circular.

b) Curriculum vitae with certification of the competent labor management agency or People’s Committee of commune, ward and town where residence is registered.

c) Diploma of college or higher education in one of the specified speciality (certified copy).

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

dd) Two (02) 3×4 color photos taken within six (06) months prior to the time of submission of dossier for registration of granting certificate of tax procedure services practice.

e) Certificate of registration for audit practice granted by the competent authority as prescribed by Ministry of Justice (certified copy) for the subject exempted as prescribed at Point a, Clause 3, Article 14 of this Circular; Certificate of number of years of professional work of the unit where the candidate has worked or the social insurance book of the examinee (certified copy for the subject exempted under the provisions of Point b , Clause 3, Article 14 of this Circular.

Tax-consulting-services 12.2. Dossier for registration of granting certificate of tax procedure services practice shall be submitted directly at the General Department of Taxation or via post.

2.3. Granting certificate of tax procedure services practice.

The General Department of Taxation shall organize to grant certificate of tax procedure services practice (under form No.09 issued together with this Circular) to the candidates who are exempted from two (02) exam subjects within fifteen (15) days from the date the person who registers for granting certificate of tax procedure services practice has fully submitted dossier as prescribed at Point 2.1, Clause 2, Article 15 of this Circular.

When coming to receive certificate of tax procedure services practice at the tax agency, the person who registers for granting certificate of tax procedure services practice must produce his identity card and sign for receipt in the list of granting certificate of tax procedure services practice.