What is trực tiếp bóng đá euro hôm nay newest tax procedure service practice certificate template in Vietnam?
What is trực tiếp bóng đá euro hôm nay newesttax procedure service practice certificate template in Vietnam?
trực tiếp bóng đá euro hôm nay newesttax procedure service practice certificate in Vietnam follows Template 1.4 in trực tiếp bóng đá euro hôm nay Annex issued together withCircular 10/2021/TT-BTCguiding trực tiếp bóng đá euro hôm nay management of trực tiếp bóng đá euro hôm nay provision oftaxservices:
trực tiếp bóng đá euro hôm nay newesttax procedure service practice certificate in Vietnam:DOWNLOAD
What is trực tiếp bóng đá euro hôm nay newest tax procedure service practice certificate template in Vietnam?
What are trực tiếp bóng đá euro hôm nay conditions for issuing atax procedure service practice certificate in Vietnam?
Under Article 105 of trực tiếp bóng đá euro hôm nayLaw on Tax Administration 2019, trực tiếp bóng đá euro hôm nay conditions are as follows:
Tax agent certifications
1. In order to be granted trực tiếp bóng đá euro hôm nay tax agent certification, a person shall:
a) have full legal capacity;
b) have at least a bachelor’s degree in economics, finance, accounting, audit or another major specified by trực tiếp bóng đá euro hôm nay Minister of Finance;
c) have at least 36 months’ experience of work in finance, accounting or audit after graduation;
d) pass trực tiếp bóng đá euro hôm nay examination for trực tiếp bóng đá euro hôm nay practising certificate for tax services, which consists of two tests: tax and accounting.
2. Holders of trực tiếp bóng đá euro hôm nay auditor certification or accountant certification issued by competent authorities will be granted trực tiếp bóng đá euro hôm nay tax agent certification without having to pass trực tiếp bóng đá euro hôm nay exam.
3. trực tiếp bóng đá euro hôm nay person who has trực tiếp bóng đá euro hôm nay tax agent certification and works for a tax agent is called a tax agent employee. Tax agent employees must fully participate in refresher training programs.
4. trực tiếp bóng đá euro hôm nay following persons must not work as tax agent employees:
a) Officials and public employees; commissioned and non-commissioned officers, career military personnel, military workers, military public employees, non-commissioned police officers and police workers.
b) Any person who is being banned from providing tax, accounting or audit services under an effective court judgment or court decision; people who are facing criminal prosecution;
c) Any person who has been convicted of any of trực tiếp bóng đá euro hôm nay crimes related to tax, finance or accounting and has not have his/her criminal record expunged; any person who is put under supervision by commune authority or put into a correctional institution or rehabilitation center;
d) Any person who incurs an administrative penalty for accounting- or audit-related offence over trực tiếp bóng đá euro hôm nay last 06 months (for warnings) or 12 months (for other penalties).
5. trực tiếp bóng đá euro hôm nay Minister of Finance shall promulgate regulations on organization of examinations, conditions for exemption from examinations; procedures for issuance and revocation of trực tiếp bóng đá euro hôm nay tax agent certification; provision of refresher training for tax agent employees.
Additionally, Article 12 ofCircular 10/2021/TT-BTCguiding trực tiếp bóng đá euro hôm nay management of trực tiếp bóng đá euro hôm nay provision oftaxservices provides further guidance on trực tiếp bóng đá euro hôm nay issuance of trực tiếp bóng đá euro hôm nay tax procedure service practice certificate (practicing certificate) as follows:
Issuance, revocation of practicing certificates
1. Issuance of practicing certificates to examinees who pass two subject exams.
a) According to trực tiếp bóng đá euro hôm nay approved exam results, General Department of Taxation shall issue practicing certificates to examinees that pass two subject exams.
b) trực tiếp bóng đá euro hôm nay examinee is not required to apply for issuance of a practicing certificate if he/she has passed two subject exams.
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Thus, individuals are granted trực tiếp bóng đá euro hôm nay tax procedure service practice certificate when they meet trực tiếp bóng đá euro hôm nay standards of academic qualifications, civil act capacity, work experience, and pass trực tiếp bóng đá euro hôm nay exam forissuance of trực tiếp bóng đá euro hôm naycertificateas prescribed.
What are trực tiếp bóng đá euro hôm nay cases of revocation of atax procedure service practice certificate in Vietnam?
Under Article 13 ofCircular 10/2021/TT-BTCguiding trực tiếp bóng đá euro hôm nay management of trực tiếp bóng đá euro hôm nay provision oftaxservices, an individual will have their tax procedure service practice certificate revoked if they fall into one of trực tiếp bóng đá euro hôm nay following cases:
- Untruthfully declaring trực tiếp bóng đá euro hôm nay working time in trực tiếp bóng đá euro hôm nay registration documents for exam or application for issuance of trực tiếp bóng đá euro hôm nay practicing certificate;
- Correcting, falsifying, or cheating on trực tiếp bóng đá euro hôm nay academic credentials, confirmation of exam score in trực tiếp bóng đá euro hôm nay registration documents or application for issuance of trực tiếp bóng đá euro hôm nay 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 trực tiếp bóng đá euro hôm nay application for issuance of trực tiếp bóng đá euro hôm nay practicing certificate;
- trực tiếp bóng đá euro hôm nay 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 trực tiếp bóng đá euro hôm nay practicing certificate.
