How often must a xoilac tv trực tiếp bóng đá hôm nay employee attend continuing professional development in Vietnam?
What are the responsibilities of a xoilac tv trực tiếp bóng đá hôm nay employee in Vietnam?
The responsibilities of a xoilac tv trực tiếp bóng đá hôm nay employee are stipulated in Article 17 ofCircular 10/2021/TT-BTCas follows:
- Perform tasks within the scope of the tax procedure service contract signed between the xoilac tv trực tiếp bóng đá hôm nay and the taxpayer.
- Be legally responsible for the use and management of the tax procedure service practice certificate as prescribed.
- Provide full and accurate personal information and documents related to the registration for tax procedure service practice to the xoilac tv trực tiếp bóng đá hôm nay, including: Tax procedure service practice certificate, documents proving required hours of continuing professional development, work permit (for foreigners), and documents with information on the termination of work at another xoilac tv trực tiếp bóng đá hôm nay (if any).
In case personal information related to the above documents changes, the xoilac tv trực tiếp bóng đá hôm nay employee is responsible for informing the xoilac tv trực tiếp bóng đá hôm nay about the changes so that the xoilac tv trực tiếp bóng đá hôm nay can notify the Tax Department.
- At least 30 days prior to the date of cessation of practice (except in cases of suspension or termination of practice), a written notification must be sent to the xoilac tv trực tiếp bóng đá hôm nay where the employee is working.
- Comply with regulations on inspections related to the practice of tax procedure services.
- Maintain the confidentiality of information for organizations and individuals using the services of the xoilac tv trực tiếp bóng đá hôm nay.
- Attend training classes and update knowledge to ensure the required hours of continuing professional development as stipulated in Article 20 ofCircular 10/2021/TT-BTC.
How often must a xoilac tv trực tiếp bóng đá hôm nay employee attend continuing professional development in Vietnam?
According to the provisions of Article 18 ofCircular 10/2021/TT-BTCas follows:
Subjects requiring continuing professional development
1. Subjects requiring continuing professional development are xoilac tv trực tiếp bóng đá hôm nay employees and individuals registering for tax procedure service practice.
2. xoilac tv trực tiếp bóng đá hôm nay employees must annually participate in continuing professional development.
3. Individuals who are granted a tax procedure service practice certificate are not required to update knowledge within the period from the date the certificate is granted to December 31 of the following year.
Thus, xoilac tv trực tiếp bóng đá hôm nay employees must participate in annual continuing professional development for tax procedure service practice.
How often must a xoilac tv trực tiếp bóng đá hôm nay employee attend continuing professional development in Vietnam? (Image from the Internet)
What are the forms of continuing professional development for xoilac tv trực tiếp bóng đá hôm nay employees in Vietnam?
Based on the provisions of Article 20 ofCircular 10/2021/TT-BTCon the time and forms of continuing professional development for xoilac tv trực tiếp bóng đá hôm nay employees as follows:
Time and forms of continuing professional development
1. The time for continuing professional development for xoilac tv trực tiếp bóng đá hôm nay employees and individuals registering for tax procedure service practice is determined as follows:
a) The minimum time for continuing professional development is 24 hours (equivalent to 3 days) per year. The hours of continuing professional development are cumulative from January 1 to December 31 annually and serve as a basis for practice registration or determining the eligibility for practice for the following year.
b) Knowledge update hours are calculated at the rate of 1-hour lesson equaling 1 hour of continuing professional development. The maximum duration counted for knowledge update hours is 4 hours per session and 8 hours per day.
c) Proof of knowledge update hours is a certificate of participation in continuing professional development issued by the organizing unit.
2. Forms of continuing professional development.
a) Individuals register to participate in continuing professional development in classes held either directly or online by organizing units as stipulated in Clause 2, Article 21 of this Circular.
b) In case individuals attend training classes organized by the Tax Department for taxpayers, those seeking continuing professional development (if needing confirmation) must notify the organizing unit prior to attending the first session so that the Tax Department can monitor and issue certificates of participation in continuing professional development.
Thus, the forms of continuing professional development for tax procedure service practice for xoilac tv trực tiếp bóng đá hôm nay employees are regulated as follows:
[1] Individuals register to participate in continuing professional development in classes held either directly or online by organizing units as stipulated in Clause 2, Article 21 ofCircular 10/2021/TT-BTC.
[2] In case individuals attend training classes organized by the Tax Department for taxpayers, those seeking continuing professional development (if needing confirmation) must notify the organizing unit prior to attending the first session so that the Tax Department can monitor and issue certificates of participation in continuing professional development.