Decision No. 264/QD-BTC Regarding the issuance of a framework training program for professional qualification examination to obtain a practice license in tax procedure services

Decision No. 264/QD-BTC issues a framework training program for professional qualifications to take the examination for obtaining a practice license in tax procedure services, applicable to units related to this field.

Số hiệu264/QĐ-BTC
Loại văn bảnDecision
Cơ quan ban hànhMinistry of Finance
Người kýĐỗ Hoàng Anh Tuấn
Cập nhật16/06/2026
NgànhUnclassified
Lĩnh vựcTax AdministrationFees and Charges
Ngày ban hành09/02/2009
Ngày áp dụng09/02/2009
Ngày hết hiệu lực
Tình trạngIn effect
✦ Tóm lược thông minh

Decision No. 264/QD-BTC issues a framework training program for professional qualifications to take the examination for obtaining a practice license in tax procedure services, applicable to units related to this field.

Các điểm cốt lõi

  • Persons registering to practice tax procedure services
  • must participate in vocational training according to the framework program issued with this Decision - Article 1
  • The framework training program for professional qualifications to obtain a practice license in tax procedure services is detailed in the Appendix of this Decision

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Toàn văn

MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIET NAM
Independence – Freedom – Happiness
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Decision No. 264/QD-BTC

Hanoi, February 9, 2009

 DECISION

Regarding the issuance of a framework training program for professional qualification examination to obtain a practice license in tax procedure services
MINISTER OF FINANCE

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Pursuant to the Tax Administration Law No. 78/2006/QH11 dated November 29, 2006;

Pursuant to Decision No. 76/2007/QĐ-TTg dated May 28, 2007 of the Prime Minister on the functions, tasks, powers and organizational structure of the General Department of Taxation under the Ministry of Finance;
Pursuant to Circular No. 28/TT-BTC dated April 3, 2008 of the Ministry of Finance guiding registration for practice and management of activities in tax procedure services, organization of examinations, issuance and revocation of Practice Licenses in tax procedure services;
Considering the proposal of the Director General of the General Department of Taxation,
DECIDES

Article 1.

To issue with this Decision a framework training program for professional qualification examination to obtain a practice license in tax procedure services. Article 2.

This Decision takes effect from the date of issuance. Article 3.

The Director General of the General Department of Taxation, heads of units responsible for training and professional qualification examination to obtain a practice license in tax procedure services are responsible for implementing this Decision./. DEPUTY MINISTER

 

 

VICE MINISTER
(Signed)
Do Hoang Anh Tuan



Đỗ Hoàng Anh Tuấn

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Căn cứ 2
78/2006/QH11 Luật Quản lý thuế số 78/2006/QH11 Còn hiệu lực
264/QĐ-BTC
Decision No. 264/QD-BTC Regarding the issuance of a framework training program for professional qualification examination to obtain a practice license in tax procedure services
In effect

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