How many subjects shall examinees take when participating in exam for issuance of trực tiếp bóng đá euro hôm nay procedure practicing certificate in Vietnam?
How many subjects shall examinees take when participating in exam for issuance of trực tiếp bóng đá euro hôm nay procedure practicing certificate in Vietnam?
Based on the provisions of Article 7Circular 10/2021/TT-BTCregarding the content and form of the exam for obtaining a trực tiếp bóng đá euro hôm nay procedure practicing certificate as follows:
Content and form of the exam
1. The exam content for obtaining a trực tiếp bóng đá euro hôm nay procedure practicing certificate includes:
a) trực tiếp bóng đá euro hôm nay law.
The content of the trực tiếp bóng đá euro hôm nay law exam includes: Laws and guiding documents on trực tiếp bóng đá euro hôm nay administration, value-added trực tiếp bóng đá euro hôm nay, corporate income trực tiếp bóng đá euro hôm nay, special consumption trực tiếp bóng đá euro hôm nay, personal income trực tiếp bóng đá euro hôm nay, resource trực tiếp bóng đá euro hôm nay, other taxes; fees and charges belonging to the State Budget.
b) Accounting.
The content of the accounting exam includes: Accounting Law, accounting standards, accounting policies applied to enterprises and other legal documents on accounting.
2. Exam form: The exam can be conducted on paper or computer in the form of written or multiple-choice tests; the time for each exam varies depending on the form, from 60 minutes to 180 minutes.
3. The language used in the exams is Vietnamese.
Thus,candidates taking the exam for obtaining a trực tiếp bóng đá euro hôm nay procedure practicing certificate will take 02 subjects, specifically:
[1] trực tiếp bóng đá euro hôm nay law.
The content of the trực tiếp bóng đá euro hôm nay law exam includes: Laws and guiding documents on trực tiếp bóng đá euro hôm nay administration, value-added trực tiếp bóng đá euro hôm nay, corporate income trực tiếp bóng đá euro hôm nay, special consumption trực tiếp bóng đá euro hôm nay, personal income trực tiếp bóng đá euro hôm nay, resource trực tiếp bóng đá euro hôm nay, other taxes; fees and charges belonging to the State Budget.
[2] Accounting.
The content of the accounting exam includes: Accounting Law, accounting standards, accounting policies applied to enterprises and other legal documents on accounting.
What is the required score to pass the exam for the trực tiếp bóng đá euro hôm nay procedure practicing certificate in Vietnam?
Based on the provisions of Clause 1 Article 10Circular 10/2021/TT-BTC, the required score to pass an exam subject is 50 points or higher on a 100-point scale, or 5 points or higher on a 10-point scale.
How many subjects shall examinees take when participating in exam for issuance of trực tiếp bóng đá euro hôm nay procedure practicing certificate in Vietnam?(Image from the Internet)
Who is exempt from taking the exam subjects for the trực tiếp bóng đá euro hôm nay procedure practicing certificate in Vietnam?
Based on the provisions of Article 11Circular 10/2021/TT-BTCregarding exam exemptions as follows:
Case 01:Exemption from the trực tiếp bóng đá euro hôm nay law exam for candidates who have worked in the trực tiếp bóng đá euro hôm nay sector if they meet the following conditions:
- Have continuously worked for 60 months up to the time of retirement or resignation, holding the rank of specialist, trực tiếp bóng đá euro hôm nay examiner, lecturer (grade III), and have at least 36 months of trực tiếp bóng đá euro hôm nay administration or trực tiếp bóng đá euro hôm nay training experience (cumulatively counted within 5 years of work up to the time of retirement or resignation).
- Have not been disciplined in any service within 24 months up to the time of retirement or resignation.
- Apply for exam exemption within 36 months from the month of retirement or resignation.
Case 02:Exemption from the accounting exam for candidates who meet one of the following conditions:
- Have graduated from university or postgraduate studies in accounting, auditing and have 60 consecutive months of accounting or auditing work up to the time of applying for the exam exemption. The work period in accounting or auditing is counted from after graduation to the time of applying for the exam exemption.
- Have passed the financial accounting, advanced managerial accounting exams and are still within the retention period at the accounting certificate exams organized by the Ministry of Finance.
Case 03:Exemption from both the trực tiếp bóng đá euro hôm nay law and accounting exams for candidates who meet one of the following conditions:
(i) Have an auditor certificate or an accountant certificate issued by a competent state authority.
(ii) Have worked continuously in the trực tiếp bóng đá euro hôm nay sector for at least 10 years up to the time of retirement or resignation, and meet the following conditions:
- Have held the rank of specialist, trực tiếp bóng đá euro hôm nay examiner, lecturer (grade III) for at least 10 years or have been a senior specialist, senior trực tiếp bóng đá euro hôm nay examiner, senior lecturer (grade II) or higher, and have at least 60 months of trực tiếp bóng đá euro hôm nay administration or trực tiếp bóng đá euro hôm nay training experience (cumulatively counted within 10 years of work up to the time of retirement or resignation).
- Have not been disciplined in any service within 24 months up to the time of retirement or resignation.
- Apply for exam exemption within 36 months from the month of retirement or resignation.
* Note:The General Department of Taxation will develop a list of job positions related to trực tiếp bóng đá euro hôm nay administration, trực tiếp bóng đá euro hôm nay training for those who work in the trực tiếp bóng đá euro hôm nay sector to be exempted from the exam subjects as stipulated in point a Clause 1 and point b Clause 3 Article 11Circular 10/2021/TT-BTC.
