Tax agent profession, new direction

Having a college degree or higher in economics, tax, finance, accounting, law or other majors with classes in the above majors accounting for 7% of the total credits... is eligible to take the exam.

Effective from 15/, Circular No. 51/2017/TT-BTC of the Ministry of Finance has many amendments towards more openness in organizing exams and conditions for being granted a certificate to practice tax procedure services.

Circular 51/2017/TT-BTC has opened up more in the organization of exams and conditions for being granted a certificate to practice tax services.

Accordingly, the Circular stipulates more clearly and expands the subjects eligible to take the exam for the tax service practice certificate, that is, individuals with a college degree or higher in economics, tax, finance, banking, accounting, auditing, law or other majors and with a total number of credits (or class periods) in finance, accounting, auditing, financial analysis, and tax subjects of 7% or more of the total credits (or class periods) of the entire course since graduation are eligible to take the exam.

Regarding the organization of exams and issuance of practice certificates, the new point of Circular No. 51/2017/TT-BTC is to increase the exam for granting practice certificates in tax services from once a year to at least twice a year. The unit organizing the exam and issuing the certificate is the General Department of Taxation.

The General Department of Taxation will establish a Council for examination to issue practice certificates. The Council will select and decide on the examination organization, provide specific instructions on the examination conditions and perform other necessary tasks to organize the examination.

At least 60 days before the exam date, the Examination Council shall officially announce on the General Department of Taxation's website and on the mass media about the conditions, criteria, time, location of the exam and other information related to the exam.

At least 15 days before the exam date, the Examination Council must notify candidates of the following information: Registration number, exam subjects, exam time, exam location and other relevant information.

One day before the exam, the Examination Council will convene candidates to disseminate exam regulations, distribute exam registration forms, and correct errors in candidate information and other related information.

The examination council decides on the location of the examination, either centrally or by region or locality, to ensure convenience for candidates to register for the examination.

Candidates must pay the exam fee for each subject they register for as announced by the Examination Council.

Add subjects exempted from some exams

Circular No. 51/2017/TT-BTC provides guidance that civil servants and public employees working in the tax sector for 3 years or more (previously 5 years), if they need to take a tax certificate exam, are exempted from the tax law exam.

In addition, the Circular adds subjects exempted from 2 exams: tax law and accounting for those who have a certificate of registration to practice accounting issued by a competent authority according to regulations of the Ministry of Finance; civil servants and tax officials with the rank of civil servant, official from tax specialist, tax college inspector, lecturer or higher and have worked continuously in the tax sector for 5 years or more (previously 10 years or more) are exempted from the above 2 exams.

Regarding the application for a practice certificate, supplement the Certificate of registration to practice accounting in cases where the accountant is exempted from both tax law and accounting exams.

According to Chinhphu.vn