What are content and format of xoilac tv trực tiếp bóng đá hôm nay exam for xoilac tv trực tiếp bóng đá hôm nay tax procedure practicing certificate in Vietnam?
Content and format of xoilac tv trực tiếp bóng đá hôm nay exam for xoilac tv trực tiếp bóng đá hôm nay tax procedure practicing certificate in Vietnam
Pursuant to Article 4 ofCircular 10/2021/TT-BTCregulating xoilac tv trực tiếp bóng đá hôm nay content and format of xoilac tv trực tiếp bóng đá hôm nay exam for xoilac tv trực tiếp bóng đá hôm nay tax procedure practicing certificate as follows:
- Examination content for xoilac tv trực tiếp bóng đá hôm nay tax procedure practicing certificate includes:
+ Subject on tax laws.
xoilac tv trực tiếp bóng đá hôm nay content of xoilac tv trực tiếp bóng đá hôm nay tax law examination includes: Laws and guiding documents on tax management, value-added tax, corporate income tax, special consumption tax, personal income tax, resource tax, other types of taxes; fees and charges belonging to xoilac tv trực tiếp bóng đá hôm nay State Budget.
+ Subject on accounting.
xoilac tv trực tiếp bóng đá hôm nay content of xoilac tv trực tiếp bóng đá hôm nay accounting examination includes: [Accounting Law 2015](/vb/Luat-ke-toan-2015-48D81.html), accounting standards, accounting policies applied to enterprises, and other legal documents related to accounting.
- exam format: xoilac tv trực tiếp bóng đá hôm nay exam can be conducted on paper or on a computer in xoilac tv trực tiếp bóng đá hôm nay form of written or multiple-choice exams; xoilac tv trực tiếp bóng đá hôm nay duration for each subject depends on xoilac tv trực tiếp bóng đá hôm nay exam format, ranging from 60 minutes to 180 minutes.
- xoilac tv trực tiếp bóng đá hôm nay language used in xoilac tv trực tiếp bóng đá hôm nay examinations is Vietnamese.
Content and format of xoilac tv trực tiếp bóng đá hôm nay exam for xoilac tv trực tiếp bóng đá hôm nay tax procedure practicing certificatein Vietnam (Image from xoilac tv trực tiếp bóng đá hôm nay Internet)
Conditions for taking xoilac tv trực tiếp bóng đá hôm nay exam for xoilac tv trực tiếp bóng đá hôm nay tax procedure practicing certificate in Vietnam
Conditions for taking xoilac tv trực tiếp bóng đá hôm nay exam for xoilac tv trực tiếp bóng đá hôm nay tax procedure practicing certificate are stipulated in Article 4 ofCircular 10/2021/TT-BTCas follows:
xoilac tv trực tiếp bóng đá hôm nay candidate for xoilac tv trực tiếp bóng đá hôm nay exam for xoilac tv trực tiếp bóng đá hôm nay tax procedure practicing certificate is a Vietnamese citizen or a foreigner permitted to reside in Vietnam for 12 months or more, and must meet xoilac tv trực tiếp bóng đá hôm nay following conditions:
- Have full civil act capacity;
- Hold a university degree or higher in economics, tax, finance, accounting, auditing, law, or hold a university degree or higher in other majors with a total number of credits or credit units or class hours of economics, finance, accounting, auditing, tax, financial activity analysis subjects from 7% or more of xoilac tv trực tiếp bóng đá hôm nay total number of credits or credit units or class hours of xoilac tv trực tiếp bóng đá hôm nay entire course;
- Have practical work experience in tax, finance, accounting, auditing for 36 months or more. xoilac tv trực tiếp bóng đá hôm nay practical work experience is accumulated from xoilac tv trực tiếp bóng đá hôm nay graduation date listed on xoilac tv trực tiếp bóng đá hôm nay university (or postgraduate) diploma up to xoilac tv trực tiếp bóng đá hôm nay time of registration for xoilac tv trực tiếp bóng đá hôm nay examination;
- Submit a complete examination dossier and examination fee as prescribed.
Cases exempted from xoilac tv trực tiếp bóng đá hôm nay examfor xoilac tv trực tiếp bóng đá hôm nay tax procedure practicing certificate
Pursuant to Article 11 ofCircular 10/2021/TT-BTCregulating xoilac tv trực tiếp bóng đá hôm nay exemption of examfor xoilac tv trực tiếp bóng đá hôm nay tax procedure practicing certificate as follows:
- Exemption from xoilac tv trực tiếp bóng đá hôm nay tax law exam for candidates who have worked in xoilac tv trực tiếp bóng đá hôm nay tax sector if they meet xoilac tv trực tiếp bóng đá hôm nay following conditions:
+ Have continuously worked for 60 months up to xoilac tv trực tiếp bóng đá hôm nay time of retirement or resignation, held xoilac tv trực tiếp bóng đá hôm nay rank of specialist, tax inspector, lecturer (class III) and had managed tax duties or taught tax practice for a minimum of 36 months (accumulated within xoilac tv trực tiếp bóng đá hôm nay 5 years of work until xoilac tv trực tiếp bóng đá hôm nay time of retirement or resignation);
+ Have not been subject to administrative disciplinary measures from a reprimand or higher within 24 months up to xoilac tv trực tiếp bóng đá hôm nay time of retirement or resignation;
+ Apply for examination subject exemption within 36 months from xoilac tv trực tiếp bóng đá hôm nay month of retirement or resignation.
- Exemption from xoilac tv trực tiếp bóng đá hôm nay accounting exam for candidates if one of xoilac tv trực tiếp bóng đá hôm nay following conditions is met:
+ Graduated from university, postgraduate studies in accounting, auditing and have worked in accounting, auditing for 60 consecutive months or more up to xoilac tv trực tiếp bóng đá hôm nay time of registration for exemption. xoilac tv trực tiếp bóng đá hôm nay working time in accounting, auditing is calculated after graduating from university, postgraduate studies in accounting, auditing up to xoilac tv trực tiếp bóng đá hôm nay time of registration for xoilac tv trực tiếp bóng đá hôm nay examination exemption.
+ Passed xoilac tv trực tiếp bóng đá hôm nay financial accounting, advanced managerial accounting exams and are within xoilac tv trực tiếp bóng đá hôm nay period of validity for xoilac tv trực tiếp bóng đá hôm nay exam results at xoilac tv trực tiếp bóng đá hôm nay certificate of public accounting, auditor examinations organized by xoilac tv trực tiếp bóng đá hôm nay Ministry of Finance.
- Exemption from both tax law and accounting examinations for candidates meeting one of xoilac tv trực tiếp bóng đá hôm nay following conditions:
+ Hold xoilac tv trực tiếp bóng đá hôm nay auditor or public accountant certificate issued by a competent state authority as prescribed.
+ Have worked in xoilac tv trực tiếp bóng đá hôm nay tax sector for at least 10 consecutive years up to xoilac tv trực tiếp bóng đá hôm nay time of retirement or resignation, meeting xoilac tv trực tiếp bóng đá hôm nay following conditions:
++ Held xoilac tv trực tiếp bóng đá hôm nay rank of specialist, tax inspector, lecturer (class III) for at least 10 years or have held xoilac tv trực tiếp bóng đá hôm nay position of senior specialist, senior tax inspector, senior lecturer (class II) and managed tax duties or taught tax practice for a minimum of 60 months (accumulated within xoilac tv trực tiếp bóng đá hôm nay 10 years of work until xoilac tv trực tiếp bóng đá hôm nay time of retirement or resignation);
++ Have not been subject to administrative disciplinary measures from a reprimand or higher within 24 months up to xoilac tv trực tiếp bóng đá hôm nay time of retirement or resignation.
++ Apply for examination subject exemption within 36 months from xoilac tv trực tiếp bóng đá hôm nay month of retirement or resignation.
