What authority will receive bóng đá hôm nay trực tiếp registration documents for an exam for issuing bóng đá hôm nay trực tiếp tax procedure service practice certificate in Vietnam?
What authority will receive bóng đá hôm nay trực tiếp registration documents for an exam for issuing bóng đá hôm nay trực tiếp tax procedure service practice certificate in Vietnam?
Under bóng đá hôm nay trực tiếp provisions of Article 5 ofCircular 10/2021/TT-BTCregarding bóng đá hôm nay trực tiếp places for submission of bóng đá hôm nay trực tiếp registration documents for an exam for issuing bóng đá hôm nay trực tiếp tax procedure service practice certificate:
Article 5. Registration documents for an exam
1. A registrant for an exam for practicing certificate shall submit registration documents to bóng đá hôm nay trực tiếp exam council via bóng đá hôm nay trực tiếp website of General Department of Taxation, including:
a) Registration form for exam No. 1.1 in bóng đá hôm nay trực tiếp Appendix hereto;
b) A bachelor’s degree or postgraduate degree as prescribed in clause 2 Article 4 hereof; or an academic transcript (scan) specifying number of units of study or credits or class hours of all subjects, if bóng đá hôm nay trực tiếp bachelor’s degree in not in economics, tax, finance, accounting, auditing, or law major;
c) A certification of working time form No. 1.2. in bóng đá hôm nay trực tiếp Appendix hereto or a social security book which justifies bóng đá hôm nay trực tiếp working time as prescribed in clause 3 Article 4 hereof (scan);
d) An ID card or citizen identity card (for a Vietnamese) if bóng đá hôm nay trực tiếp national population database has not been inaugurated or a passport (for a foreigner) which remains valid until bóng đá hôm nay trực tiếp registration time (scan);
dd) A color photo 3x4cm, white background, taken within 06 months until bóng đá hôm nay trực tiếp date of submission (photo file).
2. In case of registration for continued exam of new subjects or re-exam of failed subjects, bóng đá hôm nay trực tiếp examinee shall submit registration documents to bóng đá hôm nay trực tiếp Examination Council via bóng đá hôm nay trực tiếp web portal of bóng đá hôm nay trực tiếp General Department of Taxation including bóng đá hôm nay trực tiếp documents specified in points a, d (in case of any changes compared to bóng đá hôm nay trực tiếp previous exam) and point dd Clause 1 of this Article.
Thus, applicants who want to register for bóng đá hôm nay trực tiếp exam to obtain bóng đá hôm nay trực tiếp tax procedure service practice certificate must submit bóng đá hôm nay trực tiếp registration documents to bóng đá hôm nay trực tiếp Examination Council via bóng đá hôm nay trực tiếp web portal ofthe General Department of Taxation.
In case of registration for continued exam of new subjects or re-exam of failed subjects, bóng đá hôm nay trực tiếp applicant must still submit bóng đá hôm nay trực tiếp registration documentsto bóng đá hôm nay trực tiếp Examination Council via theweb portal ofthe General Department of Taxation.
What authority will receive bóng đá hôm nay trực tiếp registration documents for an exam for issuing bóng đá hôm nay trực tiếp tax procedure service practice certificate in Vietnam?
Which authority will issuethe tax procedure service practice certificatein Vietnam?
Under Article 12 ofCircular 10/2021/TT-BTC:
Issuance, revocation of practicing certificates
...
3. General Department of Taxation shall issue practicing certificates form No. 1.4. in Appendix hereto within 10 working days from bóng đá hôm nay trực tiếp date of announcement of official exam results or date of submission of complete application as prescribed. In case of unsatisfactory application, General Department of Taxation shall respond and provide explanation in writing.
4. bóng đá hôm nay trực tiếp practicing certificate shall be received in person at bóng đá hôm nay trực tiếp General Department of Taxation or sent by public postal service to bóng đá hôm nay trực tiếp address registered with General Department of Taxation. If bóng đá hôm nay trực tiếp practicing certificate is received in person, bóng đá hôm nay trực tiếp recipient shall present an ID card, citizen identity card, or passport (for a foreigner) and a letter of authorization (if bóng đá hôm nay trực tiếp recipient is authorized by bóng đá hôm nay trực tiếp certificate holder).
5. Within 3 working days from bóng đá hôm nay trực tiếp date of issuance, General Department of Taxation shall publish bóng đá hôm nay trực tiếp details about bóng đá hôm nay trực tiếp practicing certificate holders on its website. Details to be published: Full name, date of birth, information about ID card/citizen identity card/passport (for foreigner); information about bóng đá hôm nay trực tiếp practicing certificate.
Thus, bóng đá hôm nay trực tiếp General Department of Taxation in Vietnam willissue bóng đá hôm nay trực tiếp tax procedure service practice certificate.
bóng đá hôm nay trực tiếp practicing certificate shall be received in person at bóng đá hôm nay trực tiếp General Department of Taxation or sent by public postal service to bóng đá hôm nay trực tiếp address registered with bóng đá hôm nay trực tiếp General Department of Taxation.
Note: If bóng đá hôm nay trực tiếp practicing certificate is received in person, bóng đá hôm nay trực tiếp recipient shall present an ID card, citizen identity card, or passport (for a foreigner) and a letter of authorization (if bóng đá hôm nay trực tiếp recipient is authorized by bóng đá hôm nay trực tiếp certificate holder)
What are bóng đá hôm nay trực tiếp cases of revocation of atax procedure service practice certificate in Vietnam?
Under Article 13 ofCircular 10/2021/TT-BTCguiding bóng đá hôm nay trực tiếp management of bóng đá hôm nay trực tiếp provision oftaxservices, an individual will have their tax procedure service practice certificate revoked if they fall into one of bóng đá hôm nay trực tiếp following cases:
- Untruthfully declaring bóng đá hôm nay trực tiếp working time in bóng đá hôm nay trực tiếp registration documents for exam or application for issuance of bóng đá hôm nay trực tiếp practicing certificate;
- Correcting, falsifying, or cheating on bóng đá hôm nay trực tiếp academic credentials, confirmation of exam score in bóng đá hôm nay trực tiếp registration documents or application for issuance of bóng đá hôm nay trực tiếp practicing certificate;
- Engaging in impersonation for someone else or allowing someone to impersonate you to take an exam for obtaining a practicing certificate;
- Using fake or invalid auditor's certificate, accountant's certificate in bóng đá hôm nay trực tiếp application for issuance of bóng đá hôm nay trực tiếp practicing certificate;
- bóng đá hôm nay trực tiếp auditor's certificate, accountant's certificate was revoked in a case of issuance of practicing certificate as prescribed in point a clause 3 Article 11 hereof;
- Allowing someone else to use bóng đá hôm nay trực tiếp practicing certificate.
TheGeneral Department of Taxation shall issue a decision on revocation of practicing certificate using Form No. 1.5. in bóng đá hôm nay trực tiếp Appendix hereto.
Within 3 working days from bóng đá hôm nay trực tiếp date of issuance, bóng đá hôm nay trực tiếp General Department of Taxation shall publish bóng đá hôm nay trực tiếp decision on revocation of bóng đá hôm nay trực tiếp practicing certificate on its website. Details to be published: Full name, date of birth, information about ID card/citizen identity card/passport (for foreigner); information about bóng đá hôm nay trực tiếp decision on revocation of practicing certificate.
