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What language is used in đá bóng trực tiếp tax procedure practice certificate exam in Vietnam?

According to Article 7 ofCircular 10/2021/TT-BTC, đá bóng trực tiếp regulations are as follows:

Content and format of đá bóng trực tiếp exam

1. đá bóng trực tiếp exam content for đá bóng trực tiếp tax procedure practice certificate includes:

a) Tax law.

đá bóng trực tiếp content of đá bóng trực tiếp tax law exam includes: Laws and implementing guidelines on tax management, value-added tax, corporate income tax, special consumption tax, personal income tax, resource tax, other taxes; fees and charges under đá bóng trực tiếp State budget.

b) Accounting.

đá bóng trực tiếp content of đá bóng trực tiếp accounting exam includes: Accounting Law, accounting standards, accounting policies applicable to enterprises, and other legal documents on accounting.

2. Exam format: đá bóng trực tiếp exam is conducted on paper or on a computer in đá bóng trực tiếp form of written or multiple-choice tests; đá bóng trực tiếp time for each subject depends on đá bóng trực tiếp exam format, from 60 minutes to 180 minutes.

3. đá bóng trực tiếp language used in đá bóng trực tiếp exams is Vietnamese.

Thus,đá bóng trực tiếp tax procedure practice certificate exam will use Vietnamese as đá bóng trực tiếp language in đá bóng trực tiếp exams.

How long is đá bóng trực tiếptime allotted for each subjectinthe tax procedure practice certificate exam in Vietnam? (Image from đá bóng trực tiếp Internet)

How many times a year is đá bóng trực tiếp tax procedure practice certificate exam organized in Vietnam?

According to Article 8 ofCircular 10/2021/TT-BTC, đá bóng trực tiếp regulations are as follows:

Exam organization

1. đá bóng trực tiếp General Department of Taxation organizes exams annually, with at least one exam per year. đá bóng trực tiếp General Department of Taxation issues đá bóng trực tiếp regulations for đá bóng trực tiếp tax procedure practice certificate exam applicable to all exams.

2. đá bóng trực tiếp Examination Council is established by đá bóng trực tiếp General Department of Taxation. đá bóng trực tiếp Examination Council is responsible for organizing exams as stipulated in this Circular and đá bóng trực tiếp exam regulations issued by đá bóng trực tiếp General Department of Taxation.

3. đá bóng trực tiếp Examination Council has đá bóng trực tiếp following tasks:

a) Officially announce on đá bóng trực tiếp electronic portal of đá bóng trực tiếp General Department of Taxation and at least one mass media about đá bóng trực tiếp conditions, time, location of đá bóng trực tiếp exam, and other information related to đá bóng trực tiếp exam at least 45 days before đá bóng trực tiếp exam;

b) Publish đá bóng trực tiếp list of examinees (name, date of birth, registration number, subjects, exam venue) and other relevant information on đá bóng trực tiếp electronic portal of đá bóng trực tiếp General Department of Taxation at least 15 days before đá bóng trực tiếp exam;

c) Organize đá bóng trực tiếp exam, mark đá bóng trực tiếp exam, review exam results, and report to đá bóng trực tiếp General Department of Taxation for approval of exam results and review results;

d) Announce exam results and review results on đá bóng trực tiếp electronic portal of đá bóng trực tiếp General Department of Taxation and send exam scores and review scores to candidates via email to đá bóng trực tiếp address registered by đá bóng trực tiếp candidate within 30 days from đá bóng trực tiếp end of đá bóng trực tiếp exam or đá bóng trực tiếp deadline for receiving applications for review;

e) Be responsible for đá bóng trực tiếp security and safety of candidates and related organizations and individuals during đá bóng trực tiếp exam period.

Thus,according to đá bóng trực tiếp regulations above, đá bóng trực tiếp tax procedure practice certificate exam is organized once a year.

What are đá bóng trực tiếp regulations on subject exam exemption in đá bóng trực tiếp tax procedure practice certificate exam in Vietnam?

According to Article 11 ofCircular 10/2021/TT-BTC, đá bóng trực tiếp regulations are as follows:

- Exemption from đá bóng trực tiếp tax law exam for candidates who have been employed in đá bóng trực tiếp tax sector and meet đá bóng trực tiếp following conditions:

+ Have 60 consecutive months of work experience up to đá bóng trực tiếp time of retirement, resignation, holding đá bóng trực tiếp rank of officer, tax inspector, or lecturer title (class III) and have a minimum of 36 months working in tax management or teaching tax profession (calculated cumulatively in 5 years of work up to đá bóng trực tiếp time of retirement, resignation);

+ Have not been subject to administrative disciplinary action in đá bóng trực tiếp performance of official duties from reprimand or more serious forms within 24 months up to đá bóng trực tiếp time of retirement, resignation;

+ Register for exemption from đá bóng trực tiếp exam within 36 months from đá bóng trực tiếp month of retirement, resignation.

- Exemption from đá bóng trực tiếp accounting exam for candidates who meet one of đá bóng trực tiếp following conditions:

+ Those who have graduated from university, postgraduate in accounting, auditing, and have at least 60 consecutive months of experience in accounting, auditing up to đá bóng trực tiếp date of registration for exemption from đá bóng trực tiếp exam. đá bóng trực tiếp time in accounting, auditing is calculated after graduation in accounting, auditing until đá bóng trực tiếp date of registration for exemption from đá bóng trực tiếp exam.

+ Those who have passed đá bóng trực tiếp advanced financial accounting, management accounting exams, and are still within đá bóng trực tiếp retention period at đá bóng trực tiếp exam for đá bóng trực tiếp accountant, auditor certificate organized by đá bóng trực tiếp Ministry of Finance.

- Exemption from both tax law and accounting exams for candidates who meet one of đá bóng trực tiếp cases in point a or point b below:

+ Individuals holding an auditor or accountant certificate issued by a competent state authority as prescribed.

+ Individuals who have worked in đá bóng trực tiếp tax sector for a minimum of 10 consecutive years up to đá bóng trực tiếp time of retirement, resignation, and meet đá bóng trực tiếp following conditions:

++ Have held đá bóng trực tiếp rank of officer, tax inspector, or lecturer title (class III) for at least 10 years or hold đá bóng trực tiếp principal officer rank, principal tax inspector, or higher lecturer title (class II) and have engaged in tax management or teaching tax profession for a minimum of 60 months (calculated cumulatively in 10 years of work up to đá bóng trực tiếp time of retirement, resignation);
++ Have not been subject to administrative disciplinary action in đá bóng trực tiếp performance of official duties from reprimand or more serious forms within 24 months up to đá bóng trực tiếp time of retirement, resignation.
++ Register for exemption from đá bóng trực tiếp exam within 36 months from đá bóng trực tiếp month of retirement, resignation.

- đá bóng trực tiếp General Department of Taxation compiles a list of job positions in tax management and tax profession teaching for those employed in đá bóng trực tiếp tax sector exempted from đá bóng trực tiếp exam as stipulated in point a of clause 1 and point b of clause 3 of this Article.