What papers are included in bóng đá hôm nay trực tiếp exam for issuance ofthe Tax agent certificate in Vietnam?
What papersare included in bóng đá hôm nay trực tiếp exam for issuance ofthe Tax agent certificate in Vietnam?
In accordance with Article 105 of bóng đá hôm nay trực tiếpLaw on Tax Administration 2019which prescribes bóng đá hôm nay trực tiếp Tax agent certificate, it is regulated as follows:
Tax agent certificate
1. An individual granted a Tax agent certificate must meet bóng đá hôm nay trực tiếp following standards:
a) Possess full civil capacity;
b) Hold a university degree or higher in economics, finance, accounting, auditing, or another discipline as prescribed by bóng đá hôm nay trực tiếp Minister of Finance;
c) Have at least 36 months of practical work experience in finance, accounting, auditing, tax after graduating from university;
d) Pass bóng đá hôm nay trực tiếp exam for bóng đá hôm nay trực tiếp Tax agent certificate.
bóng đá hôm nay trực tiếp exam for bóng đá hôm nay trực tiếp Tax agent certificate consists of bóng đá hôm nay trực tiếp subjects of tax law and accounting.
2. Individuals holding an auditor's certificate or accountant's certificate issued by a competent authority are granted bóng đá hôm nay trực tiếp Tax agent certificate without having to participate in bóng đá hôm nay trực tiếp exam for bóng đá hôm nay trực tiếp Tax agent certificate.
3. Individuals with a Tax agent certificate working at a tax agency are called tax agency staff. Tax agency staff must participate fully in knowledge update programs.
4. bóng đá hôm nay trực tiếp following individuals are not permitted to be tax agency staff:
a) Officials and public employees; officers, non-commissioned officers, professional soldiers, defense workers, national defense public employees; officers, non-commissioned officers, police workers;
b) Individuals prohibited from practicing tax, accounting, or auditing services by a legally effective judgment or court decision; individuals under criminal investigation;
c) Individuals convicted of economic management offenses related to tax, finance, accounting who have not yet had their criminal records expunged; individuals being subjected to administrative handling measures of education at bóng đá hôm nay trực tiếp commune, ward, township, mandatory education at education facilities, or mandatory detoxification at detoxification facilities;
d) Individuals penalized for administrative violations in bóng đá hôm nay trực tiếp management of tax, accounting, auditing who have not passed bóng đá hôm nay trực tiếp period of 06 months from bóng đá hôm nay trực tiếp date of completing bóng đá hôm nay trực tiếp sanction decision in bóng đá hôm nay trực tiếp case of a warning or have not passed 01 year from bóng đá hôm nay trực tiếp date of completing bóng đá hôm nay trực tiếp sanction decision in another form.
5. bóng đá hôm nay trực tiếp Minister of Finance prescribes bóng đá hôm nay trực tiếp organization of bóng đá hôm nay trực tiếp exam, conditions for exemption from exam subjects; procedures for granting and revoking bóng đá hôm nay trực tiếp Tax agent certificate; bóng đá hôm nay trực tiếp knowledge update for tax agency staff.
Therefore,based on bóng đá hôm nay trực tiếp above regulations, bóng đá hôm nay trực tiếp exam for bóng đá hôm nay trực tiếp Tax agent certificate includes bóng đá hôm nay trực tiếp subjects of tax law and accounting.
What papers are included in bóng đá hôm nay trực tiếp exam for issuance ofthe Tax agent certificate in Vietnam?(Image from bóng đá hôm nay trực tiếp Internet)
What are bóng đá hôm nay trực tiếp eligibility for takingthe exam for issuance of bóng đá hôm nay trực tiếp Tax agent certificate in Vietnam?
According to Article 4 ofCircular 10/2021/TT-BTC, bóng đá hôm nay trực tiếp conditions for taking bóng đá hôm nay trực tiếp exam for issuance ofthe Tax agent certificate are as follows:
- Candidates for bóng đá hôm nay trực tiếp Tax agent certificate exam must be Vietnamese or foreigners permitted to reside in Vietnam for 12 months or more and must meet bóng đá hôm nay trực tiếp following conditions:
+ Possess full civil capacity;
+ Hold a university degree or higher in bóng đá hôm nay trực tiếp fields of economics, tax, finance, accounting, auditing, law, or hold a university degree or higher in other fields with a total number of lesson units, credits, or study periods of economic, finance, accounting, auditing, tax, financial activity analysis subjects accounting for 7% or more of bóng đá hôm nay trực tiếp total lesson units, credits, or study periods of bóng đá hôm nay trực tiếp entire course;
- Have at least 36 months of practical work experience in tax, finance, accounting, auditing. bóng đá hôm nay trực tiếp actual work period is calculated cumulatively from bóng đá hôm nay trực tiếp graduation date on bóng đá hôm nay trực tiếp university (or postgraduate) degree until bóng đá hôm nay trực tiếp time of exam registration;
- Submit complete exam documents and exam fees according to regulations.
What are bóng đá hôm nay trực tiếp required documents to apply for bóng đá hôm nay trực tiếp exam for issuance of Tax agent certificate in Vietnam?
Based on Article 5 ofCircular 10/2021/TT-BTC, bóng đá hôm nay trực tiếp regulations are as follows:
- Candidates applying for bóng đá hôm nay trực tiếp Tax agent certificate submit their application to bóng đá hôm nay trực tiếp exam board via bóng đá hôm nay trực tiếp electronic information portal of bóng đá hôm nay trực tiếp General Department of Taxation, including:
+ bóng đá hôm nay trực tiếp application form according to Form 1.1Downloadin bóng đá hôm nay trực tiếp Appendix issued with Circular 10/2021/TT-BTC;
+ A university or postgraduate degree according to bóng đá hôm nay trực tiếp regulations in clause 2 Article 4 ofCircular 10/2021/TT-BTC; if bóng đá hôm nay trực tiếp degree is not in economics, tax, finance, accounting, auditing, law, candidates must also submit a transcript showing bóng đá hôm nay trực tiếp number of lesson units, credits, or study periods of all subjects (scanned copy);
+ A certificate of work duration according to Form 1.2Downloadin bóng đá hôm nay trực tiếp Appendix issued with this Circular or a social insurance book proving bóng đá hôm nay trực tiếp work duration as prescribed in clause 3 Article 4 ofCircular 10/2021/TT-BTC(scanned copy);
+ An identification card or citizen ID card (for Vietnamese nationals) in cases where bóng đá hôm nay trực tiếp national residency database is not yet operational or a valid passport (for foreigners) at bóng đá hôm nay trực tiếp time of exam registration (scanned copy);
+ A recent color photo size 3x4 cm with a white background taken within bóng đá hôm nay trực tiếp last 6 months before submitting bóng đá hôm nay trực tiếp application (photo file).
- For re-exam registration of subjects not yet taken or previously failed, candidates submit bóng đá hôm nay trực tiếp application to bóng đá hôm nay trực tiếp exam board via bóng đá hôm nay trực tiếp electronic information portal of bóng đá hôm nay trực tiếp General Department of Taxation including bóng đá hôm nay trực tiếp documents specified at point a, point d (if there is a change compared to bóng đá hôm nay trực tiếp previous exam) and point e clause 1 of this Article.
