In what form should trực tiếp bóng đá việt nam hôm nay registration fees for exam for a tax procedure practicing certificate be paid in Vietnam?

In what form should trực tiếp bóng đá việt nam hôm nay registration fees for exam for a tax procedure practicing certificate be paid in Vietnam?

Based on Article 6 ofCircular 10/2021/TT-BTC, trực tiếp bóng đá việt nam hôm nay regulation is as follows:

Registration fees for exam

1. Candidates must pay trực tiếp bóng đá việt nam hôm nay registration fees for exam as announced by trực tiếp bóng đá việt nam hôm nay examination council. trực tiếp bóng đá việt nam hôm nay registration fees for exam can be paid in cash or through electronic payment as guided by trực tiếp bóng đá việt nam hôm nay examination council. In trực tiếp bóng đá việt nam hôm nay event trực tiếp bóng đá việt nam hôm nay candidate has already paid but does not attend trực tiếp bóng đá việt nam hôm nay exam, trực tiếp bóng đá việt nam hôm nay paid fee will not be refunded.

2. trực tiếp bóng đá việt nam hôm nay examination council shall prepare an estimate for examination organization costs based on trực tiếp bóng đá việt nam hôm nay principle of revenue covering expenditure. This cost estimate must be approved by trực tiếp bóng đá việt nam hôm nay General Department of Taxation.

3. trực tiếp bóng đá việt nam hôm nay Director General of trực tiếp bóng đá việt nam hôm nay General Department of Taxation shall issue regulations for trực tiếp bóng đá việt nam hôm nay management and use of funds for organizing trực tiếp bóng đá việt nam hôm nay examination.

Thus,trực tiếp bóng đá việt nam hôm nay registration fees for exam for obtaining trực tiếp bóng đá việt nam hôm nay tax procedure practicing certificate can be paid in cash or through electronic payment as per trực tiếp bóng đá việt nam hôm nay examination council's guidelines.

In what form should trực tiếp bóng đá việt nam hôm nay registration fees for exam for a tax procedure practicing certificate be paid in Vietnam? (Image from trực tiếp bóng đá việt nam hôm nay Internet)

Shalla bachelor’s degreeholder eligible to take an exam for tax procedure practicing certificate in Vietnam?

Based on Article 105 of trực tiếp bóng đá việt nam hôm nayLaw on Tax Administration 2019regarding certificates of tax procedure practice, trực tiếp bóng đá việt nam hôm nay following is stated:

Certificate of Tax Procedure Practice

1. Those who are issued a certificate of tax procedure practice must meet trực tiếp bóng đá việt nam hôm nay following criteria:

a) Have full civil act capacity;

b) Have university or higher qualifications in economics, finance, accounting, auditing, or other fields as stipulated by trực tiếp bóng đá việt nam hôm nay Minister of Finance;

c) Have at least 36 months of practical work experience in finance, accounting, auditing, and tax after graduating from university;

d) Pass trực tiếp bóng đá việt nam hôm nay examination to obtain trực tiếp bóng đá việt nam hôm nay tax procedure practicing certificate.

trực tiếp bóng đá việt nam hôm nay exam for trực tiếp bóng đá việt nam hôm nay tax procedure practicing certificate includes trực tiếp bóng đá việt nam hôm nay subjects of tax law and accounting.

2. Persons with an auditor certificate or accountant certificate issued by a competent authority as prescribed are eligible to be granted trực tiếp bóng đá việt nam hôm nay tax procedure practicing certificate without taking trực tiếp bóng đá việt nam hôm nay exam.

3. Persons with a tax procedure practicing certificate working at a tax agency are called tax agents. Tax agents must fully participate in knowledge updates.

4. trực tiếp bóng đá việt nam hôm nay following persons are not allowed to be tax agents:

a) Officials and public employees; officers, non-commissioned officers, professional soldiers, defense workers, defense public employees; police officers, non-commissioned officers, and workers;

b) Persons banned from practicing tax procedures, accounting, auditing by a court's effective judgment or decision; persons under criminal prosecution;

c) Persons sentenced for offenses against trực tiếp bóng đá việt nam hôm nay order of economic management relating to tax, finance, accounting, and whose criminal record has not been expunged; persons being subjected to administrative measures of education at a commune, ward, or commune-level town, or taken into compulsory education establishments or detoxification centers;

d) Persons sanctioned for administrative violations in tax administration, accounting, or auditing less than 6 months from trực tiếp bóng đá việt nam hôm nay date of executing trực tiếp bóng đá việt nam hôm nay penalty decision in case of a warning or less than 1 year from trực tiếp bóng đá việt nam hôm nay completion of trực tiếp bóng đá việt nam hôm nay penalty for other forms.

5. trực tiếp bóng đá việt nam hôm nay Minister of Finance prescribes trực tiếp bóng đá việt nam hôm nay examination organizations, conditions for exam exemption; procedures for issuance and revocation of trực tiếp bóng đá việt nam hôm nay tax procedure practicing certificate; knowledge update for tax agents.

According to trực tiếp bóng đá việt nam hôm nay above regulation, a person granted trực tiếp bóng đá việt nam hôm nay certificate of tax procedure practice must meet trực tiếp bóng đá việt nam hôm nay following criteria:

[1]Have full civil act capacity;

[2]Have university or higher qualifications in economics, finance, accounting, auditing, or other fields as stipulated by trực tiếp bóng đá việt nam hôm nay Minister of Finance;

[3]Have at least 36 months of practical work experience in finance, accounting, auditing, and tax after university graduation;

[4]Pass trực tiếp bóng đá việt nam hôm nay examination for trực tiếp bóng đá việt nam hôm nay tax procedure practicing certificate.

trực tiếp bóng đá việt nam hôm nay exam for trực tiếp bóng đá việt nam hôm nay tax procedure practicing certificate includes courses in tax law and accounting.

Holding a bachelor’s degree is only one of trực tiếp bóng đá việt nam hôm nay factors required for obtaining a tax procedure practicing certificate. However, trực tiếp bóng đá việt nam hôm nay degree must be in fields such as economics, finance, accounting, auditing, or others as prescribed by trực tiếp bóng đá việt nam hôm nay Minister of Finance.

Thus,having a bachelor’s degree (bachelor's level) alone is not sufficient to qualify for sitting trực tiếp bóng đá việt nam hôm nay exam for trực tiếp bóng đá việt nam hôm nay tax procedure practicing certificate.

Vietnam: Does trực tiếp bóng đá việt nam hôm nay registration documents for an exam for trực tiếp bóng đá việt nam hôm nay tax procedure practicing certificate require a bachelor’s degree?

Based on Article 5 ofCircular 10/2021/TT-BTC, trực tiếp bóng đá việt nam hôm nay following is stipulated:

- Candidates registering for trực tiếp bóng đá việt nam hôm nay exam for tax procedure practicing certificate must submit their application to trực tiếp bóng đá việt nam hôm nay examination council via trực tiếp bóng đá việt nam hôm nay General Department of Taxation's electronic portal, which includes:

+ Examination registration form following Form 1.1Downloadin trực tiếp bóng đá việt nam hôm nay Appendix issued with Circular 10/2021/TT-BTC;

+ University or postgraduate diploma following trực tiếp bóng đá việt nam hôm nay stipulations in Clause 2, Article 4 ofCircular 10/2021/TT-BTC; if trực tiếp bóng đá việt nam hôm nay degree is not in economics, tax, finance, accounting, auditing, or law, trực tiếp bóng đá việt nam hôm nay candidate must submit a transcript indicating trực tiếp bóng đá việt nam hôm nay number of credits or study periods for all subjects (scanned copy);

+ Confirmation of working time following Form 1.2Downloadin trực tiếp bóng đá việt nam hôm nay Appendix issued with this Circular or a social insurance book proving trực tiếp bóng đá việt nam hôm nay work period as stipulated in Clause 3, Article 4 ofCircular 10/2021/TT-BTC(scanned copy);

+ Identification card or citizen identification card (for Vietnamese) if trực tiếp bóng đá việt nam hôm nay national database on population has not been operated, or a valid passport (for foreigners) at trực tiếp bóng đá việt nam hôm nay time of exam registration (scanned copy);

+ A 3x4 cm color photo with a white background taken within 6 months from trực tiếp bóng đá việt nam hôm nay exam application submission date (image file).

- In cases of re-registering for uncompleted or failed subjects, candidates must submit their exam application to trực tiếp bóng đá việt nam hôm nay examination council via trực tiếp bóng đá việt nam hôm nay General Department of Taxation's electronic portal, including trực tiếp bóng đá việt nam hôm nay documents specified in point a, point d (if there are changes compared to trực tiếp bóng đá việt nam hôm nay previous exam), and point đ Clause 1 of this Article.

Thus, a bachelor’s degree is required among trực tiếp bóng đá việt nam hôm nay necessary documents for registering to take trực tiếp bóng đá việt nam hôm nay exam for tax procedure practicing certificate.