Who is required to attent knowledge enhancement courses for providing lịch trực tiếp bóng đá hôm nay procedure services in Vietnam?
Who is required to attent knowledge enhancement courses for providing lịch trực tiếp bóng đá hôm nay procedure services in Vietnam?
According to Article 18 ofCircular 10/2021/TT-BTC, the subjects required to attent knowledge enhancement courses for providing lịch trực tiếp bóng đá hôm nay procedure services are stipulated as follows:
- Those required to attent knowledge enhancement courses include lịch trực tiếp bóng đá hôm nay agents and individuals registering to practice providing lịch trực tiếp bóng đá hôm nay procedure services.
- lịch trực tiếp bóng đá hôm nay agents must participate in annual knowledge enhancement courses.
- It is not mandatory for individuals granted a service certificate for providing lịch trực tiếp bóng đá hôm nay procedure services to attent knowledge enhancement courses from the date of certificate issuance to December 31 of the following year.
Who is required to attent knowledge enhancement courses for providing lịch trực tiếp bóng đá hôm nay procedure services in Vietnam? (Image from the Internet)
What are the contents and materials for knowledge enhancement on lịch trực tiếp bóng đá hôm nay procedure services in Vietnam?
The contents and materials for knowledge enhancement on lịch trực tiếp bóng đá hôm nay procedure services are specified in Article 19 ofCircular 10/2021/TT-BTCas follows:
- Content for knowledge enhancement:
+ The legal provisions on taxes, fees, charges, and matters related to lịch trực tiếp bóng đá hôm nay administration.
+ The legal provisions on corporate accounting.
Based on the updated knowledge content and actual circumstances, the General Department of Taxation will develop a framework program for the year's required knowledge enhancement courses. The framework program is issued before January 31 each year.
- Materials for knowledge enhancement:
+ The materials must contain the content prescribed in Clause 1, Article 19 ofCircular 10/2021/TT-BTC.
+ The materials are presented in the form of documents or electronic data.
What is the time and format for knowledge enhancement on lịch trực tiếp bóng đá hôm nay procedure services in Vietnam?
The time and format for knowledge enhancement on lịch trực tiếp bóng đá hôm nay procedure services are specified in Article 20 ofCircular 10/2021/TT-BTCas follows:
- Time for knowledge enhancement for lịch trực tiếp bóng đá hôm nay agents and individuals registered to practice providing lịch trực tiếp bóng đá hôm nay procedure services is determined as follows:
+ The minimum time for knowledge enhancement is 24 hours (equivalent to 3 days) per year. Accumulated knowledge enhancement course hours from January 1 to December 31 each year serve as the basis for registration to practice or determining eligibility to practice for the following year.
+ knowledge enhancement course hours are calculated at a rate of 1 hour of study equaling 1 hour of knowledge enhancement course. The duration counted towards knowledge enhancement is no more than 4 hours per class session and no more than 8 hours per day.
+ The evidence of knowledge enhancement course hours is a certificate confirming participation, issued by the organizing unit.
- Format for knowledge enhancement:
+ Individuals register to participate in knowledge updating classes in direct or online format organized by units as prescribed in Clause 2, Article 21 ofCircular 10/2021/TT-BTC.
+ In cases where participants attend training classes organized by the lịch trực tiếp bóng đá hôm nay Department for taxpayers generally, those knowledge enhancement (if confirmation is needed) must notify the organizing unit before the first training session to allow the lịch trực tiếp bóng đá hôm nay Department to monitor and issue a certificate of participation.
How to organize a knowledge enhancement course for providing lịch trực tiếp bóng đá hôm nay procedure services in Vietnam?
According to Article 21 ofCircular 10/2021/TT-BTC, the organization for knowledge enhancement on providing lịch trực tiếp bóng đá hôm nay procedure services is stipulated as follows:
- The General Department of Taxation issues regulations on organizing knowledge enhancement courses for providing lịch trực tiếp bóng đá hôm nay procedure services. The General Department of Taxation guides, inspects, and supervises the organization of knowledge enhancement courses.
- Units organizing knowledge enhancement courses include:
+ Provincial and municipal lịch trực tiếp bóng đá hôm nay Departments, the lịch trực tiếp bóng đá hôm nay Profession School;
+ Financial Staff Training School;
+ Training institutions offering university or higher-level programs in the content areas specified in Clause 1, Article 19 ofCircular 10/2021/TT-BTC;
+ Professional lịch trực tiếp bóng đá hôm nay agent organizations.
- Training institutions and professional lịch trực tiếp bóng đá hôm nay agent organizations register to organize according to the regulations on knowledge enhancement courses and are confirmed by the General Department of Taxation if they meet the following conditions:
+ Have an update program and materials that meet the requirements of Article 19 ofCircular 10/2021/TT-BTC;
+ Have a team of lecturers with at least 5 years of experience in work, research, and teaching related to the update content specified in Clause 1, Article 19 ofCircular 10/2021/TT-BTC.
- Responsibilities of the units organizing knowledge enhancement courses:
+ Develop detailed plans for knowledge enhancement course classes based on the framework program issued by the General Department of Taxation and notify the General Department of Taxation in the first quarter of each year.
+ Track and record the attendance of learners participating in the class; issue certificates of participation according to Form 2.4 in the Appendix issued withđá bóng trực tiếp tư 10/2021/TT-BTC.
+ Send report results of the knowledge enhancement course classes according to Form 2.5 in the Appendix issued withđá bóng trực tiếp tư 10/2021/TT-BTCwithin 5 working days from the end date of the class to the General Department of Taxation via the electronic information portal of the General Department of Taxation.
+ Store documents related to the organization of knowledge enhancement course classes; provide complete, prompt, and accurate information and materials about the organization of knowledge enhancement courses upon request from competent state agencies.
+ Maintain the conditions for knowledge enhancement courses as prescribed in Clause 3, Article 21 ofCircular 10/2021/TT-BTC.
- Provincial and municipal lịch trực tiếp bóng đá hôm nay Departments may organize knowledge enhancement courses on providing lịch trực tiếp bóng đá hôm nay procedure services along with general training classes for taxpayers.
