Who is exempt from the accounting subject when taking the exam for kết quả bóng đá trực tiếp practicing certificate in Vietnam?
Who is exempt from the accounting subject when taking the exam for kết quả bóng đá trực tiếp practicing certificate in Vietnam?
Based on Article 11Circular 10/2021/TT-BTC, kết quả bóng đá trực tiếp regulations on exam exemptions are as follows:
Exam Exemption
- Exemption from kết quả bóng đá trực tiếp tax law subject for candidates who have worked in kết quả bóng đá trực tiếp tax sector if they meet kết quả bóng đá trực tiếp following conditions:
a) Have worked for 60 consecutive months up to kết quả bóng đá trực tiếp retirement or job-off time, held kết quả bóng đá trực tiếp position of specialist, tax inspector, professional title of lecturer (grade III), and have engaged in tax management or taught tax operations for at least 36 months (cumulative within 5 years of work up to kết quả bóng đá trực tiếp retirement or job-off time);
b) Have not been disciplinarily punished in kết quả bóng đá trực tiếp execution of public duties from a reprimand level or higher within 24 months up to kết quả bóng đá trực tiếp retirement or job-off time;
c) Register for subject exemption consideration within 36 months from kết quả bóng đá trực tiếp month of retirement or job-off time.
- Exemption from kết quả bóng đá trực tiếp accounting subject for candidates if they meet one of kết quả bóng đá trực tiếp following conditions:
a) Having graduated from a university or postgraduate program in accounting, auditing and having worked in accounting, auditing for 60 consecutive months up to kết quả bóng đá trực tiếp time of registering for subject exemption consideration. kết quả bóng đá trực tiếp accounting, auditing working period shall be counted from after kết quả bóng đá trực tiếp university/postgraduate graduation up to kết quả bóng đá trực tiếp exemption registration time.
b) Having passed kết quả bóng đá trực tiếp financial accounting, advanced management accounting subjects and still within kết quả bóng đá trực tiếp retention period at kết quả bóng đá trực tiếp exam for accountant or auditor certificates organized by kết quả bóng đá trực tiếp Ministry of Finance.
- Exemption from both kết quả bóng đá trực tiếp tax law and accounting subjects for candidates who meet one of kết quả bóng đá trực tiếp following conditions:
a) Holding an auditor or accountant certificate issued by a competent state agency as prescribed.
b) Having worked in kết quả bóng đá trực tiếp tax sector for at least 10 consecutive years up to kết quả bóng đá trực tiếp retirement or job-off time, meeting kết quả bóng đá trực tiếp following conditions:
b1) Have held kết quả bóng đá trực tiếp position of specialist, tax inspector, professional title of lecturer (grade III) for at least 10 years or held kết quả bóng đá trực tiếp position of senior specialist, senior tax inspector, professional title of senior lecturer (grade II) or higher and have engaged in tax management or taught tax operations for at least 60 months (cumulative within 10 years of work up to kết quả bóng đá trực tiếp retirement or job-off time);
b2) Have not been disciplinarily punished in kết quả bóng đá trực tiếp execution of public duties from a reprimand level or higher within 24 months up to kết quả bóng đá trực tiếp retirement or job-off time;
b3) Register for subject exemption consideration within 36 months from kết quả bóng đá trực tiếp month of retirement or job-off time.
- kết quả bóng đá trực tiếp General Department of Taxation shall develop a list of job positions in tax management and tax operations teaching for those working in kết quả bóng đá trực tiếp tax sector who are exempt from kết quả bóng đá trực tiếp exam as prescribed in point a clause 1 and point b clause 3 of this Article.
Thus, candidates will be exempt from kết quả bóng đá trực tiếp accounting subject if they meet one of kết quả bóng đá trực tiếp following conditions:
- Having worked in accounting or auditing for 60 consecutive months up to kết quả bóng đá trực tiếp time of registering for subject exemption consideration. kết quả bóng đá trực tiếp working period shall be counted from after kết quả bóng đá trực tiếp university/postgraduate graduation in accounting, auditing up to kết quả bóng đá trực tiếp exemption registration time.- Having passed kết quả bóng đá trực tiếp financial accounting, advanced management accounting subjects and still within kết quả bóng đá trực tiếp retention period at kết quả bóng đá trực tiếp exam for accountant or auditor certificates organized by kết quả bóng đá trực tiếp Ministry of Finance.
Who is exempt from the accounting subject when taking the exam for kết quả bóng đá trực tiếp practicing certificate in Vietnam?(Image from kết quả bóng đá trực tiếp Internet)
Which agency issues kết quả bóng đá trực tiếp practicing certificate in Vietnam?
Based on Article 12Circular 10/2021/TT-BTC, kết quả bóng đá trực tiếp regulations are as follows:
Issuance of tax procedure practicing certificate
...
3. The General Department of Taxation issues kết quả bóng đá trực tiếp practicing certificate according to Form 1.4 in the Appendix issued with this Circular within 10 working days from the date of official exam result announcement or the date of receiving complete documents as prescribed. In case the documents do not meet the issuance conditions, the General Department of Taxation shall respond in writing and clearly state the reasons.
4. kết quả bóng đá trực tiếp practicing certificate can be received directly at the General Department of Taxation or sent to the recipient via postal services according to the address registered with the General Department of Taxation. In case of direct receipt at the General Department of Taxation, the recipient must present their identity card/citizen identification card/passport (for foreigners) and a letter of authorization to receive the certificate (if the authorized person receives it on behalf).
5. Within 03 working days from the date of issuing kết quả bóng đá trực tiếp practicing certificate, the General Department of Taxation shall publish the information of the person issued the certificate on the General Department of Taxation's electronic portal. The published information includes: Name, date of birth, information about identity card/citizen identification card/passport (for foreigners); information about kết quả bóng đá trực tiếp practicing certificate.
Thus, the General Department of Taxation is the authorized agency to issue kết quả bóng đá trực tiếp practicing certificate.
kết quả bóng đá trực tiếp certificate can be received directly at kết quả bóng đá trực tiếp General Department of Taxation or sent to kết quả bóng đá trực tiếp recipient via postal services according to kết quả bóng đá trực tiếp address registered with kết quả bóng đá trực tiếp General Department of Taxation.
Vietnam: Whenis kết quả bóng đá trực tiếp practicing certificate revoked?
Based on Article 13Circular 10/2021/TT-BTC, the cases for revocation of kết quả bóng đá trực tiếp practicing certificate include:
- kết quả bóng đá trực tiếp practicing certificate is revoked in the following cases:
+ Falsely declared working period in the exam registration documents for kết quả bóng đá trực tiếp practicing certificate, application for kết quả bóng đá trực tiếp practicing certificate;
+ Forging or fraudulently altering diplomas or exam score certificates in the exam registration documents for kết quả bóng đá trực tiếp practicing certificate, application for kết quả bóng đá trực tiếp practicing certificate;
+ Taking the exam for someone else or asking someone else to take the exam on their behalf in the exam for kết quả bóng đá trực tiếp practicing certificate;
+ Using fake or invalid auditor or accountant certificates in the application for kết quả bóng đá trực tiếp practicing certificate;
+ The accountant or auditor certificate has been revoked in case of issuance of kết quả bóng đá trực tiếp practicing certificate according to point a clause 3 of Article 11 of this Circular;
+ Allowing others to use kết quả bóng đá trực tiếp practicing certificate.
- The General Department of Taxation shall issue the decision to revoke kết quả bóng đá trực tiếp practicing certificate according to Form 1.5 in the Appendix issued with this Circular.
- Within 03 working days from the date of issuing the decision to revoke kết quả bóng đá trực tiếp practicing certificate, the General Department of Taxation shall publish the revocation decision information on the General Department of Taxation's electronic portal.
The published information includes: name, date of birth, information about identity card/citizen identification card/passport (for foreigners); information about the revocation decision of kết quả bóng đá trực tiếp practicing certificate.
