Organization of exam and grant of certificate of tax procedure services practice
Article 13. Organization of exam and grant of certificate of tax procedure services practice
1. Content of exam for granting certificate of tax procedure services practice including:
a) The 1st exam subject: Tax law
Content of exam of tax law subject includes Law and documents guiding the implementation of value added tax, corporate income tax, special consumption tax, personal income tax, resources tax, other types of tax, charges and fees; Law on Tax Administration and documents guiding the implementation.
b) The 2nd exam subject: Accounting (knowledge of exam equivalent to college level)
Content of exam of accounting subject includes the accounting law and documents guiding the implementation; standards of Vietnamese accounting.
The examinee can take part in exam reviewing classes that have been registered by the tax agency, occupational association or training and refreshing by tax authorities, professional associations or training institutions, training has been registered and Taxation accreditation program agreed by the General Department of Taxation regulations.
2. Form of exam: Writing exam, quiz, or oral exam. The time for each exam subject depends on the form of exam from 30 minutes to 180 minutes.
3. Organization of exam
a) Exam organization agency: The General Department of Taxation shall organization the Board of invigilators to grant certificate of tax procedure services practice concentrated in the whole country.
b) Time of exam organization: The Board of invigilators shall organize one (01) exam in the third quarter or fourth quarter of each year. At least three (03) months prior to the exam date, the Board of invigilators shall announce on the website of the General Department of Taxation and on the mass media about the conditions, standards, time, location od exam and other information related to the exam.
At least fifteen (15) days prior to the exam date, the Board of invigilators shall notify the examinees of the contents including: Nominal number, exam subject, exam time, exam charge and other relevant information.
Prior one (01) date to the exam date, the Board of invigilators shall convene the candidates to disseminate rules of exam, collection of exam charge, handover of exam attendance slip and correction of error on candidate’s information.
c) Exam organization location: The General Department of Taxation shall decide on exam location ensuring convenience for candidates registering for examination.
d) Exam charge: The examinee for certificate of tax procedure services practice must pay the exam charge as prescribed by the current law.
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