Do candidates for trực tiếp bóng đá hôm nay euro practicing certificate in tax procedure services in Vietnam have to take an accounting exam?

Do candidates for trực tiếp bóng đá hôm nay euro practicing certificate in tax procedure services in Vietnam have to take an accounting exam?

Pursuant to Clause 1.b Article 7 of trực tiếp bóng đá hôm nay euro Circular 10/2021/TT-BTC stipulating subjects and format:

Subjects and format

1. Contents to be examined to obtain a practicing certificate:

a) Tax law

Contents in trực tiếp bóng đá hôm nay euro tax law subject: Laws and guiding documents on tax administration, VAT, corporate income tax, special excise duty, personal income tax, resource royalty, other taxes, fees, and charges under state budget.

b) Accounting.

Contents in trực tiếp bóng đá hôm nay euro accounting subject: Accounting law, accounting standards, accounting system applicable to enterprises and other legal documents on accounting.

2. Format: trực tiếp bóng đá hôm nay euro exam may be taken on paper or computer in form of written exam or objective exam; trực tiếp bóng đá hôm nay euro time allotted for each subject depends on trực tiếp bóng đá hôm nay euro format of exam, from 60 minutes to 180 minutes.

3. trực tiếp bóng đá hôm nay euro language used in trực tiếp bóng đá hôm nay euro exam periods is Vietnamese.

As regulated above, candidates for trực tiếp bóng đá hôm nay euro practicing certificate in tax procedure services in Vietnam have to take an accounting exam.

Contents in trực tiếp bóng đá hôm nay euro accounting subject: Accounting law, accounting standards, accounting system applicable to enterprises and other legal documents on accounting.

Do candidates for trực tiếp bóng đá hôm nay euro practicing certificate in tax procedure services in Vietnam have to take an accounting exam? - image from internet

In which cases shall candidates participating in trực tiếp bóng đá hôm nay euro exam for trực tiếp bóng đá hôm nay euro practicing certificate in tax procedure services in Vietnam be exempt from accounting exam?

Pursuant to Clause 2 Article 11 of trực tiếp bóng đá hôm nay euro Circular 10/2021/TT-BTC stipulating:

Subject exam exemption

1. An examinee may has trực tiếp bóng đá hôm nay euro tax law subject exam exempt if he/she has worked in trực tiếp bóng đá hôm nay euro tax field for certain time and also meets trực tiếp bóng đá hôm nay euro following requirements:

a) Until trực tiếp bóng đá hôm nay euro time of retirement or resignation, he/she has held trực tiếp bóng đá hôm nay euro position of tax officer or inspector, lecturer (grade III) for 60 consecutive months and has worked as a tax administration officer or a tax professional lecturer for at least 36 months (calculated cumulatively in 05 working years up to trực tiếp bóng đá hôm nay euro time of retirement or resignation);

b) He/she has not been disciplined during performance of public duties in form of reprimand or greater within 24 months until trực tiếp bóng đá hôm nay euro time of retirement or resignation;

c) He/she applies for subject exam exemption within 36 months from trực tiếp bóng đá hôm nay euro month of retirement or resignation.

2. An examinee may have trực tiếp bóng đá hôm nay euro accounting subject exam exempt if he/she meets trực tiếp bóng đá hôm nay euro following requirements:

a) He/she obtains a bachelor's or postgraduate degree in accounting or auditing major and has worked in trực tiếp bóng đá hôm nay euro accounting or auditing field for at least 60 consecutive months until trực tiếp bóng đá hôm nay euro date of application for exemption. trực tiếp bóng đá hôm nay euro working time in trực tiếp bóng đá hôm nay euro accounting or auditing field begins from trực tiếp bóng đá hôm nay euro date of trực tiếp bóng đá hôm nay euro bachelor's or postgraduate degree in accounting or auditing major to trực tiếp bóng đá hôm nay euro date of application for exemption.

b) He/she has met trực tiếp bóng đá hôm nay euro requirements of financial accounting, advanced management accounting subject exams, and also during trực tiếp bóng đá hôm nay euro reservation period of trực tiếp bóng đá hôm nay euro exam for certificate of accountant and auditor held by trực tiếp bóng đá hôm nay euro Ministry of Finance.

3. An examinee may has trực tiếp bóng đá hôm nay euro tax law and accounting subject exams exempt if he/she meets any of trực tiếp bóng đá hôm nay euro cases mentioned in point a or b below:

a) He/she obtains an auditor's certificate or accountant's certificate issued by trực tiếp bóng đá hôm nay euro competent authority as prescribed.

b) He/she has worked in trực tiếp bóng đá hôm nay euro tax field for at least 10 consecutive years until trực tiếp bóng đá hôm nay euro retirement or resignation time and also meets trực tiếp bóng đá hôm nay euro following requirements:

b1) He/she has held trực tiếp bóng đá hôm nay euro position of tax officer or inspector, lecturer (grade III) for at least 10 years or has held at least trực tiếp bóng đá hôm nay euro position of tax principal officer or principal inspector, principal lecturer (grade II) and has worked as a tax administration officer or a tax professional lecturer for at least 60 months (calculated cumulatively in 10 working years up to trực tiếp bóng đá hôm nay euro time of retirement or resignation);

b2) He/she has not been disciplined during performance of public duties in form of reprimand or greater within 24 months until trực tiếp bóng đá hôm nay euro time of retirement or resignation.

b3) He/she applies for subject exam exemption within 36 months from trực tiếp bóng đá hôm nay euro month of retirement or resignation.

...

As regulated above, candidates participating in trực tiếp bóng đá hôm nay euro exam for trực tiếp bóng đá hôm nay euro practicing certificate in tax procedure services in Vietnam shall be exempt from accounting exam in following cases:

- He/she obtains a bachelor's or postgraduate degree in accounting or auditing major and has worked in trực tiếp bóng đá hôm nay euro accounting or auditing field for at least 60 consecutive months until trực tiếp bóng đá hôm nay euro date of application for exemption.

- He/she has met trực tiếp bóng đá hôm nay euro requirements of financial accounting, advanced management accounting subject exams, and also during trực tiếp bóng đá hôm nay euro reservation period of trực tiếp bóng đá hôm nay euro exam for certificate of accountant and auditor held by trực tiếp bóng đá hôm nay euro Ministry of Finance.

What is trực tiếp bóng đá hôm nay euro time limit for reservation of scores of exam for trực tiếp bóng đá hôm nay euro practicing certificate in tax procedure services in Vietnam

Pursuant to Article 10 of trực tiếp bóng đá hôm nay euro Circular 10/2021/TT-BTC stipulating exam results:

Exam results

1. A subject exam is passed if: its score is at least 50 points, on a 100 grading scale; or at least 5 points, on a 10 grading scale.

2. Review of exam scores: Within 15 days of trực tiếp bóng đá hôm nay euro announcement date of exam scores, trực tiếp bóng đá hôm nay euro examinees may apply for exam score review to trực tiếp bóng đá hôm nay euro exam council.

3. trực tiếp bóng đá hôm nay euro exam scores, revised scores shall be published as prescribed in point d clause 3 Article 8 hereof.

4. Reservation of exam scores: trực tiếp bóng đá hôm nay euro scores of trực tiếp bóng đá hôm nay euro passed subject exams shall be reserved within 36 months from trực tiếp bóng đá hôm nay euro month in which trực tiếp bóng đá hôm nay euro exam scores and/or revised scores are published.

As regulated above, trực tiếp bóng đá hôm nay euro scores of trực tiếp bóng đá hôm nay euro passed subject exams shall be reserved within 36 months from trực tiếp bóng đá hôm nay euro month in which trực tiếp bóng đá hôm nay euro exam scores and/or revised scores are published.

Best regards!