IN WHICH CASE IS A PERSON GIVEN A CERTIFICATE TO PRACTICE IN TAX PROCEDURES PROCEDURES NOT REQUIRED TO UPDATE THEIR KNOWLEDGE?

Updating professional knowledge at work is always necessary and mandatory. However, in some cases updating knowledge is not required. So in what cases is a person granted a tax procedure service practice certificate not required to update their knowledge? Let’s find out with Pham Consult through today’s article!

In what cases is a person granted a certificate to practice tax procedure services not required to update their knowledge?

 

Updating knowledge of tax procedure service practice is prescribed in Clause 3, Article 18 of Circular 10/2021/TT-BTC as follows:

 

Subjects to update knowledge

1. Subjects to update knowledge are tax agent staff and people registered to practice tax procedure services.
2. Tax agent staff must participate in updating knowledge every year.
3. It is not required to update knowledge for people who are granted a certificate to practice tax procedure services and register to practice during the period from the date of issuance of the certificate to December 31 of the year following the year of registration. Certification.

Thus, according to regulations, a person who is granted a certificate to practice tax procedure services and has registered to practice during the period from the date of issuance of the certificate to December 31 of the year following the year of issuance of the certificate shall No need to update knowledge.

 

Are professional tax agent social organizations organized to update knowledge of tax procedure service practice?

The organization of updating knowledge to practice tax procedure services is specified in Clause 3, Article 21 of Circular 10/2021/TT-BTC as follows:

 

Organize knowledge updates

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3. Training establishments and professional social organizations on tax agents register to follow the knowledge update regulations and are certified by the General Department of Taxation if they meet the following conditions:
4. a) Have programs and documents to update knowledge that meet the provisions of Article 19 of this Circular;
5. b) Have a team of lecturers with at least 05 years of working, research and teaching experience related to the content of updating knowledge specified in Clause 1, Article 19 of this Circular.

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At the same time, based on Article 19 of Circular 10/2021/TT-BTC stipulates as follows:

 

Content and documents to update knowledge

1. Updated knowledge content
2. a) Law provisions on taxes, fees, charges and content related to tax administration.
3. b) Law provisions on corporate accounting.

Based on the content of updated knowledge, based on the actual situation, the General Department of Taxation develops a framework program of the contents that must be updated in knowledge that year. The framework program is issued before January 31 every year.

2. Documents to update knowledge
3. a) Knowledge update documents must contain the contents as prescribed in Clause 1 of this Article.
4. b) Knowledge update documents are presented in the form of text or electronic data.

Thus, according to regulations, professional social organizations of tax agents are allowed to update their knowledge of tax procedure service practice if they meet the following conditions:

 

(1) Have programs and documents to update knowledge that meet the provisions of Article 19 of Circular 10/2021/TT-BTC;

 

(2) Have a team of lecturers with at least 05 years of work, research and teaching experience related to the content of updating knowledge specified in Clause 1, Article 19 of Circular 10/2021/TT-BTC;

 

(3) Confirmed by the General Department of Taxation.

 

What is the minimum time to update knowledge of tax procedure service practice?

Time to update knowledge of tax procedure service practice is specified in Clause 1, Article 20 of Circular 10/2021/TT-BTC as follows:

 

Time and form of updating knowledge

1. Time to update knowledge for tax agent staff and people registered to practice tax procedure services is determined as follows:
2. a) Minimum knowledge update time is 24 hours (equivalent to 03 days) in a year. The number of hours updating knowledge is calculated cumulatively from January 1 to December 31 every year to serve as a basis for registration to practice or determine eligibility to practice for the following year.
3. b) Hours of updating knowledge are calculated at the ratio of 01 hour of study equal to 01 hour of updating knowledge. The time allowed to update knowledge is no more than 04 hours/class and no more than 08 hours/school day.
4. c) Document proving the hours of updating knowledge is a certificate of participation in updating knowledge issued by the organization organizing the updating of knowledge.
5. Form of updating knowledge.
6. a) Registrants participating in updating knowledge in knowledge updating classes in the form of face-to-face or online learning organized by units as prescribed in Clause 2, Article 21 of this Circular.

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Thus, according to regulations, the time to update knowledge of tax procedure service practice is at least 24 hours (equivalent to 03 days) in a year.

 

The number of hours updating knowledge is calculated cumulatively from January 1 to December 31 every year to serve as a basis for registration to practice or determine eligibility to practice for the following year.