Shall examinees in remote areas have lịch trực tiếp bóng đá hôm nay tax law subject exam exempt when taking lịch trực tiếp bóng đá hôm nay exam for tax procedure practicing certificates in Vietnam?
Shallexaminees in remote areas havethe tax law subject exam exempt when taking theexamfor tax procedure practicing certificates in Vietnam?
Based on Clause 1, Article 11 ofCircular 10/2021/TT-BTC, which provides guidance on lịch trực tiếp bóng đá hôm nay management of practicing services for tax procedure activities issued by lịch trực tiếp bóng đá hôm nay Minister of Finance, lịch trực tiếp bóng đá hôm nay regulations are as follows:
Exemption from Exam
1. Exemption from lịch trực tiếp bóng đá hôm nay tax law exam for examinees who have worked in lịch trực tiếp bóng đá hôm nay tax sector if they meet lịch trực tiếp bóng đá hôm nay following conditions:
a) Have worked continuously for 60 months up to lịch trực tiếp bóng đá hôm nay retirement or departure date, held lịch trực tiếp bóng đá hôm nay rank of specialist, tax inspector, or teaching profession (grade III) and have engaged in tax management or taught tax professional skills for at least 36 months (cumulatively calculated over 5 years of work up to retirement or departure);
b) Have not been subjected to administrative discipline in performing official duties from a reprimand or higher in lịch trực tiếp bóng đá hôm nay 24 months leading to retirement or departure;
c) Registered for exemption from lịch trực tiếp bóng đá hôm nay exam within 36 months from lịch trực tiếp bóng đá hôm nay month of retirement or departure.
2. Exemption from lịch trực tiếp bóng đá hôm nay accounting exam for examinees if they meet one of lịch trực tiếp bóng đá hôm nay following conditions:
a) Graduates with a university degree or higher in lịch trực tiếp bóng đá hôm nay field of accounting or auditing and have worked in accounting or auditing for 60 continuous months or more up to lịch trực tiếp bóng đá hôm nay registration date for exam exemption. lịch trực tiếp bóng đá hôm nay accounting or auditing period is counted from after graduating from university or higher in lịch trực tiếp bóng đá hôm nay field until lịch trực tiếp bóng đá hôm nay registration date for exam exemption.
b) examinees who have passed lịch trực tiếp bóng đá hôm nay advanced financial and management accounting exam and are still within lịch trực tiếp bóng đá hôm nay retention period of lịch trực tiếp bóng đá hôm nay accounting or auditing exam organized by lịch trực tiếp bóng đá hôm nay Ministry of Finance.
Thus, according to regulations, exemption from lịch trực tiếp bóng đá hôm nay tax law exam is granted to examinees who have worked in lịch trực tiếp bóng đá hôm nay tax sector if they meet lịch trực tiếp bóng đá hôm nay conditions mentioned above; this policy is not inherently applicable to examinees in remote areas.
Shall examinees in remote areas have lịch trực tiếp bóng đá hôm nay tax law subject exam exempt when taking lịch trực tiếp bóng đá hôm nay exam for tax procedure practicing certificates in Vietnam?(Image from lịch trực tiếp bóng đá hôm nay Internet)
Shall an examinee obtaining accountant's certificate and working for 2 yearshas lịch trực tiếp bóng đá hôm nay accounting subject examswhen taking lịch trực tiếp bóng đá hôm nay exam for tax procedure practicing certificates in Vietnam?
Based on Clause 3, Article 11 ofCircular 10/2021/TT-BTC, which provides guidance on lịch trực tiếp bóng đá hôm nay management of practicing services for tax procedure activities issued by lịch trực tiếp bóng đá hôm nay Minister of Finance, lịch trực tiếp bóng đá hôm nay regulations are as follows:
Exemption from Exam
1. Exemption from lịch trực tiếp bóng đá hôm nay tax law exam for examinees who have worked in lịch trực tiếp bóng đá hôm nay tax sector if they meet lịch trực tiếp bóng đá hôm nay following conditions:
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3. Exemption from lịch trực tiếp bóng đá hôm nay tax law exam and lịch trực tiếp bóng đá hôm nay accounting exam for examinees who meet one of lịch trực tiếp bóng đá hôm nay conditions in point a or point b below:
a) Holders of an auditor certificate or accountant certificate issued by a competent state agency according to regulations.
b) examinees who have a minimum of 10 years of continuous work in lịch trực tiếp bóng đá hôm nay tax sector up to retirement or departure and meet lịch trực tiếp bóng đá hôm nay following conditions:
b1) Held lịch trực tiếp bóng đá hôm nay position of specialist, tax inspector, or teaching profession (grade III) for at least 10 years or held a principal specialist position, chief tax inspector, principal teaching profession (grade II) or higher and engaged in tax management or taught tax professional skills for at least 60 months (cumulatively calculated over 10 years of work up to retirement or departure);
b2) Have not been subjected to administrative discipline from a reprimand or higher in lịch trực tiếp bóng đá hôm nay 24 months leading to retirement or departure.
b3) Registered for exemption from lịch trực tiếp bóng đá hôm nay exam within 36 months from lịch trực tiếp bóng đá hôm nay month of retirement or departure.
…
lịch trực tiếp bóng đá hôm nay regulation provides exemption from lịch trực tiếp bóng đá hôm nay accounting exam for those who meet one of lịch trực tiếp bóng đá hôm nay conditions: Holders of an auditor certificate or accountant certificate issued by a competent state agency according to regulations, or examinees who have at least 10 years of continuous work in lịch trực tiếp bóng đá hôm nay tax sector up to retirement or departure, meeting lịch trực tiếp bóng đá hôm nay conditions mentioned above.
This means that it is not necessary to meet both conditions simultaneously, as holders of an auditor or accountant certificate issued by a competent state agency are still granted exemption.
What are actions against misconducted examinees taking lịch trực tiếp bóng đá hôm nay exam for tax procedure practicing certificates in Vietnam?
Based on Article 9 ofCircular 10/2021/TT-BTC, lịch trực tiếp bóng đá hôm nay sanctions for violations by examinees include:
- Warning;
- Deduction of exam scores;
- Suspension from lịch trực tiếp bóng đá hôm nay exam subject;
- Suspension from lịch trực tiếp bóng đá hôm nay examination;
- Cancellation of lịch trực tiếp bóng đá hôm nay exam subject result;
- Cancellation of lịch trực tiếp bóng đá hôm nay examination result;
- Request to a competent authority for criminal liability consideration if there are violations at a level that requires criminal liability.
