Decision No. 316/QD-BTC On the Issuance of Regulations on the Examination for Issuing Professional Practice Certificates in Tax Procedure Services

Pursuant to …;

Regarding the issuance of the Examination Regulation for Issuing Professional Certificates in Tax Procedure Services

tax procedure services

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THE MINISTER OF FINANCE

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

Pursuant to Decree No. 85/2007/ND-CP dated May 25, 2007 of the Government detailing and guiding the implementation of certain provisions of the Law on Tax Administration;

Pursuant to the Decree No. 118/2008/NĐ-CP dated November 27, 2008 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Pursuant to Circular No. 28/2007/TT-BTC dated April 3, 2008 of the Ministry of Finance guiding the registration of professional practice and management of activities in tax procedure services, the organization of examinations, issuance, and revocation of professional certificates in tax procedure services;

At the proposal of the Director General of the General Department of Taxation and the Head of the Personnel Department - Ministry of Finance,

DECISION:

Article 1. The Examination Regulation for Issuing Professional Certificates in Tax Procedure Services is hereby promulgated together with this Decision.

Article 2. This Decision takes effect from the date of signature. The Director General of the General Department of Taxation, the Head of the Personnel Department, and the Heads of relevant units under the Ministry of Finance are responsible for implementing this Decision./.

REGULATION ON THE EXAMINATION FOR ISSUING PROFESSIONAL CERTIFICATES

IN TAX PROCEDURE SERVICES

(Issued together with Decision No. 316/QD-BTC dated February 17, 2009)

of the Minister of Finance)

PART I
GENERAL PROVISIONS

Article 1. Scope of Application

This Regulation shall apply to the organization of examinations for issuing professional certificates in tax procedure services organized by the General Department of Taxation.

Article 2. Principles of Examination Organization

The organization of examinations for issuing professional certificates in tax procedure services (hereinafter referred to as the examination organization) must be carried out within the scope of authority, in accordance with procedures and formalities; ensuring strictness, fairness, transparency, and compliance with the provisions of the law.

Article 3. Examination candidates

Candidates for the examination are Vietnamese citizens or foreigners legally residing in Vietnam for at least one year who meet all conditions for examination as stipulated in Article 4 of this Regulation.

Article 4. Examination Conditions

Candidates for the professional certificate in tax procedure services must meet the following conditions:

1. Having a clear record, good moral character, honesty, a strong sense of compliance with the law, not belonging to the categories prohibited from practicing tax procedure services according to the law;

2. Holding a college degree or higher in economics, finance, accounting, auditing, or law, and having at least two years of work experience in these fields.

3. Submitting complete examination application files and examination fees as prescribed.

Article 5. Examination Application Documents

1. The initial examination application file includes:

- An examination application form according to Model No. 01 issued together with this Regulation.

- A resume with confirmation from the competent labor management agency or the People's Committee of the commune, ward, or town where the candidate resides.

- A copy of the graduation certificate in one of the majors specified in Point 2, Article 4 of this Regulation (certified copy or authenticated copy).

- A copy of the citizen identification card or passport of foreign candidates (certified copy or authenticated copy).

- Three color photographs measuring 4 cm x 6 cm taken within six months prior to the submission of the examination application file; two envelopes with stamps and clearly marked with the name, address of the person receiving examination notification and results.

- A certificate confirming the number of years of specialized work experience from the unit where the candidate has worked.

- Any documents required for exemption from examination subjects (if applicable).

2. The re-examination application file for subjects not passed or for new subjects includes:

- An examination application form.

- A certified copy of the examination score sheet from the previous examination issued by the Examination Board.

- Three color photographs measuring 4 cm x 6 cm taken within six months prior to the submission of the examination application file; two envelopes with stamps and clearly marked with the name, address of the person receiving examination notification and results.

3. The examination application file is issued by the Examination Board according to a unified model. The deadline for submitting the examination application file is thirty days before the examination date.

Article 6. Examination Content

The content of the examination for issuing professional certificates in tax procedure services includes two subjects:

1. Tax Law Subject including the following contents:

- Value Added Tax

- Special Consumption Tax

- Natural Resources Tax

- Corporate Income Tax

- Personal Income Tax

- Taxes and Fees Related to Land

- Fees and Charges

- The Law on Tax Administration and guiding documents

2. Accounting Subject including the following contents:

- The Accounting Law and guiding documents

- Vietnamese Accounting Standards

- Accounting systems for business operations

- Preparation of financial statements for accounting entities

Knowledge tested in the Accounting Subject is equivalent to the intermediate level.

Article 7. Exemption from Examination

1. Persons who have registered for the examination and possess an Accounting Practice Certificate or an Auditor Certificate issued by the Ministry of Finance shall be exempted from the accounting examination.

2. Tax officials holding ranks from Tax Officer, Tax Inspector to Tax Auditor, with at least five years of work experience in the tax sector, if they register for the examination to obtain a Service Practice Certificate for tax procedures within three years from the date of their transfer decision, retirement, or resignation after leaving the tax sector, shall be exempted from the tax law examination.

3. Individuals who have worked in the accounting field at organizations such as state management agencies, enterprises, public institutions, political organizations, socio-political organizations, social organizations, and occupational social organizations, with a bachelor's degree or higher in accounting or auditing, and with continuous work experience in the accounting field of at least five years, if they register for the examination to obtain a Service Practice Certificate for tax procedures within three years from the date of their transfer decision, retirement, or resignation after leaving state management agencies, shall be exempted from the accounting examination.

4. Individuals who have been lecturers of tax or accounting courses at universities or colleges with continuous work experience of at least five years, if they register for the examination to obtain a Service Practice Certificate for tax procedures within three years from the date of their transfer decision, retirement, or resignation after ceasing to be lecturers, shall be exempted from the examination of the subject they taught.

Article 8. Examination Format

Written examination, multiple-choice examination, or oral examination; the duration for each subject depends on the examination format, ranging from 30 minutes to 180 minutes. from 1 minute to 180 minutes.

Article 9. Organization of the Examination

The Examination Board for issuing the Service Practice Certificate for tax procedures organizes the examination for issuing the Service Practice Certificate for tax procedures once a year in the third quarter or fourth quarter.

Article 10. Examination Results and Retention of Examination Results

1. A subject is considered to meet the requirements if it scores 5 points or higher on a scale of 10 based on the examination results or re-examination results.

2. Conditions to meet the examination requirements to obtain the certificate include:

- Candidates must pass both subjects.

- Candidates must pass one subject for those exempted from one subject.

3. Candidates who have not taken all subjects or have not met the requirements for some subjects may retain the scores of the passed subjects for up to three years from the date of issuance of the examination score certificate. During this retention period, candidates may take the missed subjects or retake the failed subjects.

Chapter II
ORGANIZATION OF THE EXAMINATION

Section 1 - EXAMINATION BOARD FOR ISSUING THE SERVICE PRACTICE CERTIFICATE FOR TAX PROCEDURES
TAX PROCEDURE

Article 11. Examination Board for Issuing the Service Practice Certificate for Tax Procedures

1. The Examination Board for Issuing the Service Practice Certificate for Tax Procedures (hereinafter referred to as the Examination Board) shall be established for each examination session by the Director General of the General Department of Taxation upon the proposal of the Cadre Management Board and the Tax Training College under the General Department of Taxation.

2. The Examination Board Office shall be located at the headquarters of the General Department of Taxation. During its operation, the Examination Board is permitted to use the seal of the General Department of Taxation.

3. The maximum number of members of the Examination Board shall not exceed nine, including:

- Chairman of the Examination Board: Leadership of the General Department of Taxation;

- Deputy Chairmen of the Examination Board, including one Deputy Chairman who is the leadership of the Tax Training College under the General Department of Taxation.

- Secretary Member of the Examination Board: Leadership of Departments or Faculties of the Tax Training College.

- Members of the Examination Board include representatives from various Boards and units under the General Department of Taxation; invited members from units under the Ministry of Finance, professional associations, universities, academies, etc., with expertise in Tax or Accounting. Among them, one member of the Examination Board is the representative of the Accounting and Auditing System Department under the Ministry of Finance.

4. Supporting Boards:

The Examination Board has supporting boards: Secretariat, Question Setting Board, Supervision Board, Examination Organization Board at examination venues, Marking Board, and Re-examination Board. The tasks, powers, and personnel of each supporting board of the Examination Board shall be decided by the Chairman of the Examination Board in accordance with the requirements of each examination session.

Staff members with relatives (such as parents, spouse, children) participating in the examination shall not serve as members of the Examination Board and its supporting boards. Members of the Examination Board, members of the Question Setting Board, and individuals signing contracts to set questions shall not participate in training or guidance for the examination after the examination plan has been approved..

5. The Examination Board and its supporting boards may use administrative working hours to organize meetings and activities within their duties and powers.

Article 12. Tasks and Authorities of the Examination Council and its Members

1. Tasks and Authorities of the Examination Council:

- Develop plans for organizing and implementing the examination period, publicly announce the examination plan through mass media.

- Receive examination registration files, approve lists of candidates participating in the examination.

- Develop examination questions and answers for each examination period.

- Organize examinations, grade examinations, and announce examination results.

- Conduct re-examinations of examination papers.

- Retain examination results, store examination files.

- Resolve complaints and reports related to the organization of the examination period.

- Collect and use examination fees in accordance with the provisions of the law.

2. Tasks and Authorities of the Chairman of the Examination Council:

- Implement the tasks and authorities of the Examination Council.

- Assign responsibilities to the Vice Chairmen of the Examination Council and members of the Examination Council; delegate authority to the Vice Chairmen of the Examination Council in their absence.

- Decide on the establishment of working committees of the Examination Council; assign specific tasks and authorities to each working committee.

- Issue examination regulations that comply with current rules and actual conditions of the examination period.

3. Tasks and Authorities of the Vice Chairmen of the Examination Council and Members of the Examination Council:

- Fulfill tasks assigned by the Chairman of the Examination Council or delegated authority.

- Strictly adhere to examination regulations and ensure the safety and confidentiality of all materials related to the examination period.

Section 2. ORGANIZATION OF THE EXAMINATION PERIOD

Article 13. Decision to Organize the Examination Period

The Director of the General Department of Taxation issues the Decision to organize the examination period for issuing tax service practice certificates.

Article 14. Announcement of Examination Organization

At least three months before the examination period, the Examination Council must publicly announce on at least three consecutive issues of a central newspaper and on the website of the General Department of Taxation regarding the examination conditions, examination registration files, subjects, examination formats, examination times, times and locations for receiving examination registration files, examination areas, examination fees, and other relevant contents.

In case of changes related to the examination period, the Examination Council has the responsibility to announce such changes at least fifteen days before the examination.

Article 15. Announcement of Candidates Participating in the Examination

1. Individuals who have submitted examination registration files meeting the conditions and within the prescribed time limit shall be accepted in the list of candidates participating in the examination.

2. At least fifteen days before the examination date, the Examination Council must notify candidates about their participation in the examination according to Model Number 02 issued together with this Regulation.

The notification content includes: Registration number, subject to participate in, examination time, examination location, examination expenses, and other related information.

3. The list of candidates (according to Model Number 03 issued together with this Regulation) and information about examination locations and times must be publicly announced on the website of the General Department of Taxation at least fifteen days before the examination date.

Article 16. Examination Fees

The amount of examination fees includes registration fees, examination fees, and certification fees. Management and use of examination fees are carried out in accordance with state regulations.

Article 17. One day before the examination, the Examination Council convenes candidates to disseminate examination regulations, collect examination fees, distribute examination registration forms, and correct any errors in candidate information.

Article 18. Candidates participating in the examination must bring examination registration forms (according to Model Number 04 issued together with this Regulation), identity cards; during the examination, they must comply with examination regulations.

Article 19. Members of the Examination Council and members of the Examination Council's working committees when performing their duties must carry identification cards according to Model Number 05 issued together with this Regulation.

Article 20. The examination organization process and examination regulations are stipulated by the Chairman of the Examination Council.

Section 3. TESTS

Article 21. Construction and Selection of Tests

1. Each subject must have at least six different tests. Each test must include answers and detailed grading scales. The Head of the Test Committee shall submit the tests for approval by the Chairman of the Examination Board and implement sealing and confidentiality of the tests according to regulations.

2. At most two days before the examination date, the Chairman of the Examination Board will randomly select two sets of tests for each subject, including one set of official tests and one set of backup tests.

Article 22. Storage, Reproduction, and Distribution of Tests

1. Official tests and backup tests are sealed and stored under strict confidentiality. The handover and opening of seals on tests must be recorded in a logbook.

2. Tests are reproduced before the examination. The Head of the Test Committee is responsible for organizing and supervising the reproduction of tests.

3. Reproduced tests are handed over to the Head of the Examination Committee or the person in charge of the examination venue as decided by the Chairman of the Examination Board, in accordance with specific conditions of each examination period, and must ensure absolute safety and secrecy.

4. When discovering errors in the official test or leakage of the test, examination staff, the Head of the Examination Committee, or the person in charge of the examination venue must promptly report to the Chairman of the Examination Board for consideration and decision on handling.

Article 23. Handling Abnormal Incidents During Examinations

1. In case of errors in the test:

a) If errors in the test are discovered during printing or reproduction, the Head of the Test Committee must immediately report to the Chairman of the Examination Board to develop a solution.

b) If errors in the test are discovered during the examination, the person in charge of the examination venue must immediately report to the Chairman of the Examination Board to develop a solution.

c) Depending on the nature and degree of error, depending on whether it is detected early or late, the Chairman of the Examination Board decides to handle according to one of the following solutions:

- Directing the Examination Committee or the Organizing Committee at examination venues to promptly correct errors and inform candidates, but not extending the time for completing the test.

- Directing the Examination Committee or the Organizing Committee at examination venues to correct errors, inform candidates, and appropriately extend the time for completing the test.

- Directing the Examination Committee or the Organizing Committee at examination venues not to correct errors, allowing candidates to continue the test, then handling it during marking (answers and grading scales may be adjusted accordingly).

- Organizing a re-examination for the subject with the incident using the backup test at an appropriate time, after the last session of the examination period.

2. In case of test leakage:

a) Upon discovery of test leakage, it must be reported immediately to the Chairman of the Examination Board. The Chairman of the Examination Board decides to suspend the examination for the leaked test subject. Other subjects continue normally according to the schedule. The subject with the leaked test will be re-examined using the backup test at an appropriate time, after the last session of the examination period;

b) The Chairman of the Examination Board is responsible for coordinating with relevant state agencies to investigate, verify, conclude the cause of the test leakage, the person responsible for the leakage, and related persons, and proceed with handling according to the law.

Section 4. MARKING AND ANNOUNCING EXAMINATION RESULTS

Article 24. Marking

1. Marking is organized centrally at designated locations, ensuring safety and confidentiality.

Markers base their marking solely on the content of the answer sheets and the approved answers and grading scales by the Chairman of the Examination Board. Only valid answer sheets issued by the Examination Board, bearing signatures of two invigilators, are marked. Answer sheets on other paper, rough work papers, papers with multiple handwriting styles or containing prohibited writing or drawing, or papers lacking invigilator signatures are not marked.

2. Each answer sheet must be marked independently in two rounds. If the marks from two markers differ by one point or less, the average mark is taken, and the result must be confirmed by both markers. If the difference exceeds one point, the answer sheet is marked in a third round by another marker. The final mark is the average of the three rounds and must be confirmed by three markers.

3. The marking process must be completed within thirty days from the end of the examination period.

Article 25. Announcing Examination Results

Within forty-five days from the end date of the examination, the Chairman of the Examination Board must approve the examination results and publicly announce them on the electronic page of the General Tax Department.

Section 5. ISSUING THE EXAMINATION SCORE CERTIFICATE, HANDOVER AND STORAGE OF EXAMINATION RESULTS
DELIVERY AND STORAGE OF EXAM RESULTS

Article 26. Issuing the Examination Score Certificate

1. Within fifteen days from the date of announcing the examination results or the date of announcing the re-examination results, the Examination Board shall issue the Examination Score Certificate to candidates (in accordance with Form No. 06 issued together with this Regulation).

2. The Examination Score Certificate shall be sent to candidates via registered mail.

In cases where candidates come directly to receive the Examination Score Certificate, they must present their national identity card and sign for receipt on the list of Examination Score Certificates issued.

Article 27. Transfer of List of Successful Candidates for Issuance of Professional Practice Certificate for Tax Procedures Services

Within one working day from the date the Chairman of the Examination Board signs off on the list of successful candidates, the Secretary of the Examination Board shall transfer the list of successful candidates to the Legal Affairs Board under the General Tax Department for issuance of the Professional Practice Certificate for Tax Procedures Services.

Article 28. Storage and Preservation of Examination Files

1. Candidates' application files shall be kept at the Legal Affairs Board under the General Tax Department, along with their examination results, as the basis for issuing the Professional Practice Certificate for Tax Procedures Services.

2. Candidates' examination papers and examination results shall be kept at the Tax Practice School under the General Tax Department.

3. Candidates' application files, examination papers, examination results, and other related materials from the examination period must be preserved and stored in accordance with the laws on archiving.

Section 6. RE-EXAMINATION

Article 29. The maximum deadline for receiving applications for re-examination is thirty days from the date of announcing the examination results. The date of receiving the re-examination application is the date when the staff directly receives the application or the postmark date of the place where the candidate sends the re-examination application. After the specified time, re-examination applications will not be processed.

Article 30.The Examination Board is responsible for organizing the re-examination. The Chairman of the Examination Board shall approve the re-examination results and notify the candidates of the re-examination results (in accordance with Form No. 07 issued together with this Regulation) within thirty days from the deadline for receiving re-examination applications; the re-examination results shall be stored and preserved according to the examination file.

Section 7. DISCIPLINARY MEASURES FOR VIOLATIONS

Article 31. Disciplinary Measures for Violations by Persons Involved in Organizing the Examination

1. Immediately suspend participation in examination organization work upon discovery, and simultaneously issue a warning to persons who commit any of the following violations:

- Bringing prohibited materials or items into the examination area, examination room, or marking room.

- Neglecting responsibilities in preparing for the examination, affecting its results.

- Neglecting responsibilities during invigilation, allowing candidates to copy, bring, and use prohibited materials or items in the examination room.

- Marking examinations incorrectly according to the marking guidelines or making numerous errors in scoring.

2. Immediately suspend participation in examination organization work upon discovery, and depending on the severity of the violation, may reduce salary grade, demote rank, remove from position, or dismiss persons who commit any of the following violations:

- Altering facts about candidates' application files.

- Directly solving questions for candidates during the examination.

- Revealing examination paper identification numbers.

- Swapping examination papers, identification numbers, or scores of candidates.

- Losing candidates' examination papers during collection, transportation, preservation, or marking.

- Modifying, adding to, or subtracting from candidates' answers.

- Correcting scores on examination papers or marking records.

3. Immediately suspend participation in examination organization work upon discovery, and recommend criminal prosecution for persons who commit any of the following violations:

- Revealing examination questions; buying or selling examination questions.

- Taking examination questions out of the examination area or bringing solutions from outside into the examination area during the examination.

- Organized cheating during the examination.

Article 32. Handling violations by candidates

1. Warning or recording violation reports for candidates who copy another candidate's work or allow another candidate to copy their work.

- First violation: Warning given in the examination room.

- Second violation: Recording a warning report and deducting 20% of the subject's test score.

- Third violation: Recording a suspension report for the subject and not recognizing the result of that subject.

2. Suspending the examination and nullifying the results of the entire examination period if there is any of the following violations:

- Bringing prohibited materials and items into the examination room from the time the questions are distributed until the end of the examination period (whether used or not).

- Using examination-related materials and information transmission devices in any form, both inside and outside the examination room.

- Receiving pre-prepared solutions from others (whether used or not).

- Transferring scratch paper or examination papers to other candidates or receiving scratch paper or examination papers from other candidates.

- Intentionally failing to submit examination papers, using someone else's examination papers or scratch paper to submit as one's own examination.

3. Nullifying examination results and prohibiting participation in two subsequent certification examinations for tax service procedures if there is any of the following violations:

- Assaulting invigilators, examiners, or examination support staff.

- Causing disruption leading to loss of security and order in the examination area, with serious consequences for the examination.

- Falsifying examination application documents or having someone take the examination on one's behalf.

Article 33. Authority to handle violations

1. Examination invigilators have the authority to warn and record violation reports regarding candidate behavior as stipulated in Article 32 of this Regulation.

2. The examination venue supervisor (Examination Venue Director) has the authority:

- To suspend the examination duties of examination staff when they commit violations.

- To suspend the examination of candidates when they violate examination rules.

- To propose decisions to handle violations of candidates and examination staff to the Chairman of the Examination Board.

3. The Chairman of the Examination Board has the authority to review and issue decisions to handle violations of candidates and examination staff based on proposals from the examination venue supervisor or heads of Examination Board assistance departments.

4. The Director General of the Tax General Department has the authority to handle violations by the Chairman of the Examination Board, Vice-Chairman of the Examination Board, and members of the Examination Board.

5. The exercise of authority to handle violations shall be carried out correspondingly according to the nature of the violation and the level of penalty prescribed in Articles 31 and 32 of this Regulation.

Article 34. Forms of handling violations must be announced to the Examination Board, notified to the violator, and communicated to the relevant agency or place of residence of the violator.

Chapter III
IMPLEMENTATION

Article 35. Units and individuals responsible for organizing certification examinations for tax service procedures must implement this Regulation.

During implementation, if there are any difficulties, please reflect them to the Ministry of Finance for study and resolution./.

MINISTRY OF FINANCE