HÃNG LUẬT DHP

Starting from October 2, 2017

(1) Upgrading the iHTKK 3.5.0 application, specifically upgrading the service registration functions on the iHTKK application, including:

– Register to use the service using form No. 01/DK-TĐT of Circular 110/2015/TT-BTC (hereinafter referred to as Circular 110 for short);

– Register to change information using form No. 02/DK-TDT of Circular 110;

– Register to stop the service using form No. 03/DK-TTD of Circular 110;

– Send notice of registration results using form No. 03/TB-TTT of Circular 110.

(2) Upgrade iTaxViewer app version 1.4.0 to meet the upgraded content of iHTKK app version 3.5.0.

Accordingly, starting from October 2, 2017, when declaring a tax return related to the above upgrade, taxpayers will use the declaration forms at iHTKK 3.5.0, iTaxViewer applications. 1.4.0 in lieu of previous versions.

HTKK

Effective from October 15, 2017

(3) New points on the conditions for taking the exam for the accountant’s certificate

Circular 91/2017/TT-BTC (hereinafter referred to as Circular 91 for short) regulating the examination, granting and management of auditor certificates and accountant certificates takes effect from 15 October 2017.

Accordingly, the competition conditions have changed many times, specifically:

– Combine the conditions for taking the exam for the auditor’s certificate and the accountant’s certificate into one instead of separate regulations.

– Shorten the requirement of actual working time in finance, accounting and auditing to 36 months (60 months as stipulated in Circular 129/2012/TT-BTC).

In addition, Circular 91 also provides a clearer example of the case where test results are reserved:

For example: A person who starts taking the exam in 2017 will have the score of the satisfactory exam subjects in 2017 will be preserved in 2018 and 2019.

By 2019, if the contestant still has not met the exam requirements, when taking the exam in 2020, the exam results that are counted to be considered satisfactory will be the exam results of the years 2018, 2019, 2020; Similarly for the years from 2021 onwards.

Accountant

At the same time, Circular 91 also clearly states that the accounting practice certificates have been issued under Decision 59/2004/QD-BTC dated 9/7/2004, Decision 94/2007/QD-BTC dated 16/11/ 2007, Circular 171/2009/TT-BTC dated 24/8/2009, Circular 129/2012/TT-BTC dated 09/8/2012 still valid as accountant certificate specified in this Circular.

For support and advice on Business, Intellectual Property, Other Licenses, etc., in the best way, please contact us with the following information:

DHP
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