What are exemption cases of continuing professional development for kết quả bóng đá trực tiếp procedure services in Vietnam in 2025?
What are exemption cases of continuing professional development for kết quả bóng đá trực tiếp procedure services in Vietnamin 2025?
According to Section I of the Framework Program for continuing professional development for kết quả bóng đá trực tiếp procedure services in 2025 issued withDecision 32/QD-TCT in 2025, two subjects are required to update their professional knowledge for kết quả bóng đá trực tiếp procedure servicess in 2025, including:
(1) kết quả bóng đá trực tiếp agency staff;
(2) Individuals registering for the practice of kết quả bóng đá trực tiếp procedure servicess.
However, especially forthose who were granted the kết quả bóng đá trực tiếp procedure services practice certificate in 2024 and 2025, and who register for practice from the date the certificate is granted to December 31, 2025, they are not required to update their knowledge in 2025.
What is the continuing professional development program in 2025 for kết quả bóng đá trực tiếp procedure service providers in Vietnam?
The continuing professional development program in 2025 for kết quả bóng đá trực tiếp procedure services Practitioners is stipulated in Section III of the Framework Program for continuing professional development for kết quả bóng đá trực tiếp procedure services in 2025 issued withDecision 32/QD-TCT in 2025as follows:
The minimum time for continuing professional development is 24 hours within a year. The minimum update time for each specific knowledge part is as follows:
* Part I - Legal regulations on kết quả bóng đá trực tiếp, fees, charges, and content related to kết quả bóng đá trực tiếp management: 20 hours.
- Legal regulations on kết quả bóng đá trực tiếp, fees, charges (Focusing on new regulations issued in 2024 and 2025)
+ Value Added kết quả bóng đá trực tiếp Law
+ Corporate Income kết quả bóng đá trực tiếp Law
+ Personal Income kết quả bóng đá trực tiếp Law
+ Laws on other taxes; Fees, charges
+ Addressing issues regarding kết quả bóng đá trực tiếp, fee, charge policies; Important notes when applying kết quả bóng đá trực tiếp, fee, charge policies
- Content related to kết quả bóng đá trực tiếp management
+ Content of the kết quả bóng đá trực tiếp Management Law, Decrees, Circulars, legal documents regulating, guiding kết quả bóng đá trực tiếp management (Focusing on new regulations issued in 2024 and 2025; regulations on electronic invoices, electronic invoices generated from cash registers; kết quả bóng đá trực tiếp declaration, payment, finalization; kết quả bóng đá trực tiếp management for enterprises with associated transactions; kết quả bóng đá trực tiếp management for e-commerce activities, business on digital platforms; kết quả bóng đá trực tiếp management for real estate business, transfer; handling violations of kết quả bóng đá trực tiếp, invoice laws; kết quả bóng đá trực tiếp exemption, reduction, extension policies;...)
+ New regulations of the law related to kết quả bóng đá trực tiếp management
+ Guidance on practicing kết quả bóng đá trực tiếp file declaration (taxpayer registration files, kết quả bóng đá trực tiếp declaration, kết quả bóng đá trực tiếp payment, kết quả bóng đá trực tiếp payment extension, kết quả bóng đá trực tiếp finalization, kết quả bóng đá trực tiếp exemption, reduction, refund request files,...)
+ Addressing arising issues; Important notes in the process of implementing kết quả bóng đá trực tiếp management laws
* Part II - Legal regulations on corporate accounting: 04 hours.
- Update new regulations of corporate accounting law
- Guidance on preparing, reviewing corporate financial statements
- Addressing issues in accounting work; Important notes when handling differences between accounting law and kết quả bóng đá trực tiếp law
Is the 2025 continuing professional developmentused as a basis for registration for kết quả bóng đá trực tiếp procedure service practices in Vietnam for 2026?
Guidance on using the continuing professional development program in 2025 for kết quả bóng đá trực tiếp procedure services Practitioners is stipulated in Section IV of the Framework Program for continuing professional development for kết quả bóng đá trực tiếp procedure services in 2025 issued withDecision 32/QD-TCT in 2025as follows:
IV. GUIDANCE ON USING THE PROGRAM
1. This framework program specifies the knowledge volume and the updates for subjects required to update knowledge in 2025.
2. Entities authorized to organize professional continuing professional developments for kết quả bóng đá trực tiếp procedure services practitioners shall base on this framework program and the progress, results of issuing legal documents related to content updates in 2025 to build programs, materials, and plans to organize continuing professional development classes in 2025; May organize certain parts of the course content or combine several parts of the course content of the program, but must specify the hours of continuing professional development counted for each Part of the course content for each class.
3. The number of continuing professional development hours in 2025 for subjects updating as a basis for registration or determination of eligibility for kết quả bóng đá trực tiếp procedure services practice for 2026 is determined according to Clause 1, Article 20, Circular No. 10/2021/TT-BTC of January 26, 2021, by the Minister of Finance guiding the management of kết quả bóng đá trực tiếp procedure services practice and must ensure a minimum of 24 hours, including a minimum of 20 hours for Part I, 04 hours for Part II.
4. During the implementation process, if there are difficulties, it is recommended to report to the General Department of Taxation for guidance or appropriate amendments, supplements./.
Based on the above regulations, the continuing professional development in 2025 according to this Framework Program serves as a basis for registering kết quả bóng đá trực tiếp procedure services practice for 2026.
