2019-04-17 
353In accordance with the "Notice of the General Office of the Ministry of Human Resources and Social Security on the 2019 Professional and Technical Personnel Qualification Examination Plan and Related Matters" (MOHRSS [2018] No. 142), the relevant matters regarding the registration for the 2019 National Certified Tax Agent Professional Qualification Examination are hereby announced as follows.
I. Registration Period
From 9:00, April 22, 2019 to 18:00, June 21, 2019.
II. Registration Eligibility
Citizens of the People's Republic of China who abide by national laws and regulations, adhere to professional ethics, have full civil capacity, and meet one of the following corresponding conditions may register for the Certified Tax Agent Professional Qualification Examination:
(1) Obtained a college diploma in the disciplines of Economics, Law, or Management, and have been engaged in work related to economics or law for at least 2 years; or obtained a college diploma in other disciplines, and have been engaged in work related to economics or law for at least 3 years.
(2) Obtained an undergraduate degree (bachelor's or higher) in the disciplines of Economics, Law, or Management; or obtained an undergraduate degree in other disciplines, and have been engaged in work related to economics or law for at least 1 year.
Those who are still within the prohibited period of taking examinations due to violations of rules or discipline in previous years' examinations are not allowed to register.
III. Registration Procedure
Applicants should register through the "National Certified Tax Agent Professional Qualification Examination Registration System (https://ksbm.ecctaa.com)" on the official website of the China Certified Tax Agents Association (www.cctaa.cn) (hereinafter referred to as the Examination Registration System). The specific procedures are as follows:
(A) Registration Procedure for New Applicants (First-time Registrants)
New applicants (first-time registrants) should log in to the homepage of the Examination Registration System, complete real-name information registration first, fill in personal information as required, and upload a recent one-year 1-inch bareheaded photo with a white background (standard digital ID photo, file format JPG or JPEG, white background, size 25mm*35mm, pixels >=295*413, same hereinafter) as required. Select the subject(s) to be examined.
(B) Registration Procedure for Returning Applicants (Non-first-time Registrants)
Returning applicants (non-first-time registrants) should log in to the Examination Registration System using their ID number or username and password, enter the "Personal Center," verify personal information, and re-upload a recent one-year 1-inch bareheaded photo with a white background. If personal information has changed, corresponding amendments should be made. Select the subject(s) to be examined.
(C) Online Fee Payment
1. Examination Fee Standard: RMB 98 per subject.
2. Payment Method: Payment can be made via online banking, Alipay, WeChat Pay, etc.
3. Before payment, invoice information should be correctly filled in. After successful payment, an electronic invoice can be printed.
4. Completion of fee payment is considered completion of the registration procedure, and no refund will be issued.
(D) Special Reminders
1. For graduating students with an undergraduate degree in the disciplines of Economics, Law, or Management, the student ID number should be provided.
2. For those holding a foreign academic certificate, the academic certification number issued by the Chinese Service Center for Scholarly Exchange of the Ministry of Education should be entered.
3. Applicants can choose to take all subjects or individual subjects. Before making the payment, they must carefully verify their personal information and selected subjects, fill in the invoice information for the examination fee, and finally complete the online payment.
4. Supplementary Registration Period: From 9:00, July 22, 2019 to 18:00, August 9, 2019. During the supplementary registration period, those who have not registered or have not completed the registration procedure can continue to register; those who have completed the registration procedure can add or change examination subjects, or change the examination city. After the supplementary registration period ends, applications for registration or information modification will no longer be accepted in principle.
IV. Examination Subjects and Scope
Examination Subjects: "Tax Laws (I)", "Tax Laws (II)", "Tax-related Service Related Laws", "Finance and Accounting", "Tax-related Service Practice".
Examination Scope: The examination scope defined in the "National Certified Tax Agent Professional Qualification Examination Syllabus (2019)".
V. Examination Format
The examination is a closed-book, computer-based examination.
The examination system comes pre-installed with 6 input methods: Microsoft Pinyin Input, Google Pinyin Input, Sogou Pinyin Input, Wangma Wubi Input, Jipin Wubi Input, and Universal Wubi Input.
Handwriting input devices and software are not provided.
VI. Examination Time and Venue
(A) Examination Time
November 9, 2019
9:00—11:30 Tax Laws (I)
13:00—15:30 Tax Laws (II)
16:30—19:00 Tax-related Service Related Laws
November 10, 2019
9:00—11:30 Finance and Accounting
14:00—16:30 Tax-related Service Practice
(B) Examination Venue
In 2019, there are a total of 151 examination cities nationwide (48 newly added examination cities). The specific examination cities can be queried in the Examination Registration System.
VII. Examination Exemption Application and Verification
(A) Applicants who meet the registration eligibility and one of the following conditions can apply for exemption from the corresponding subject:
1. Those who have been evaluated and appointed to senior professional technical positions in economics, auditing, etc., and have been engaged in tax-related work for at least two years, can apply for exemption from the "Finance and Accounting" subject.
2. Those who have been evaluated and appointed to senior professional technical positions in law, and have been engaged in tax-related work for at least two years, can apply for exemption from the "Tax-related Service Related Laws" subject.
(B) Exemption Application Procedure
1. Application Period: From 9:00, April 22, 2019 to 18:00, June 7, 2019; application period during supplementary registration is from 9:00, July 22, 2019 to 18:00, July 31, 2019.
2. Application Method: Log in to the Examination Registration System, enter the "Personal Center" exemption application section, fill in the exemption information and upload an electronic image of the applicant's senior professional technical title certificate.
3. Qualification Verification: Exemption verification is conducted through a combination of online preliminary review and on-site field verification when receiving the certificate, and the applicant is responsible for the authenticity of the submitted materials. Preliminary Review Period: Before 18:00, June 10, 2019; during the supplementary registration period, the preliminary review period is before 18:00, August 5, 2019.
VIII. Examination Preparation Books
Based on the "National Certified Tax Agent Professional Qualification Examination Syllabus (2019)", the National Certified Tax Agent Professional Qualification Examination Preparation Book Compilation Committee has prepared preparatory books for 5 examination subjects, published by China Tax Publishing House, and expected to be released by the end of May.
IX. Admission Ticket Printing
Examination applicants should log in to the Examination Registration System and print their admission tickets from 9:00, November 1, 2019 to 15:00, November 10, 2019. Electronic admission tickets are not recognized during the examination.
X. Recognition of Examination Results
(A) The qualification standard for examination results is recognized by the National Certified Tax Agent Professional Qualification Evaluation and Examination Committee, reported to the Ministry of Human Resources and Social Security and the State Administration of Taxation for review and approval, and published by the China Certified Tax Agents Association.
(B) Examination results are managed on a rolling basis with a 5-year cycle. Candidates must pass all required subjects within 5 consecutive examination years; exempted candidates must pass the required subjects within 4 consecutive examination years.
XI. Examination Result Release and Inquiry
40 working days after the examination, candidates can log in to the Examination Registration System to check their examination results and print their score report (see the result release announcement for details).
XII. Application, Verification, and Issuance of Qualification Certificate
Candidates who pass all subjects (including exempted subjects) should apply for their qualification certificate from the local registered tax agent association (the province, municipality directly under the central government, autonomous region, or city specifically designated in the state plan where the last subject was taken) within 3 months from the date of the announcement of examination results.
Candidates applying for the qualification certificate should present the original academic certificate matching the registration information, the original ID card, and the original exemption materials for on-site verification at the local registered tax agent association.
Candidates who pass the verification will receive the "Professional and Technical Personnel Professional Qualification Certificate of the People's Republic of China," which is supervised by the Ministry of Human Resources and Social Security and the State Administration of Taxation, and stamped by the China Certified Tax Agents Association.
XIII. Matters Concerning Examination Registration for Residents of Hong Kong, Macao, and Taiwan
(A) Relevant Issues for Residents of Hong Kong and Macao Taking the Examination
1. Residents of Hong Kong and Macao can voluntarily choose to take the examination in mainland cities or in Hong Kong.
2. The registration procedure for those choosing to take the examination in mainland exam areas is implemented according to the provisions of this announcement.
3. Those choosing to take the examination in Hong Kong shall register according to the following procedure:
(1) Before 17:00 on June 21, 2019, email the completed registration information form to the Taxation Institute of Hong Kong for verification (see attachment for registration information form). Contact details:
Tel: 85228100438
email: tihkadm@tihk.org.hk
(2) Matters regarding the on-site verification of registration qualification are entrusted to the Taxation Institute of Hong Kong.
(3) Examination fee per subject is RMB 900. Applicants pay the fee directly to the Taxation Institute of Hong Kong during on-site verification of registration qualification.
(4) Applicants can print their admission tickets through the registration system within the dates specified in the announcement.
(5) Candidates take the exam at the designated exam hall in the Hong Kong exam area with the issued admission ticket and valid identification.
(6) Hong Kong residents who became full members of the Hong Kong Institute of Certified Public Accountants before March 31, 2009, can apply for exemption from the "Finance and Accounting" subject. Those who pass the review can be exempted from this subject, and the examination result management is a four-year valid rolling cycle.
(B) Relevant Issues for Residents of Taiwan Taking the Examination
Residents of Taiwan taking the examination shall follow this announcement (except item (A) of Article XIII).
XIV. Other Matters
(A) Applicants should confirm that they have read the "Registration Instructions for the National Certified Tax Agent Professional Qualification Examination". They should be honest and trustworthy, and be responsible for the authenticity and validity of the registration information.
(B) Candidate Inquiry Methods:
1. Candidates can check the "Q&A" section of the Examination Registration System for answers to common questions.
2. Online consultation.
3. Hotline consultation: 021-61651875 (for technical issues regarding the registration system)
4000033955 (for policy-related questions regarding the examination)
4. Candidate Complaints:
(1) Examination Office Tel: 010-6841 3988 ext. 8701, 010-68459608 (working days 9:00—17:00)
(2) Examination Office Email: ksbm@cctaa.cn
(C) The default deadline for calculating the years of work experience and the time limit for obtaining the graduation certificate mentioned in the registration conditions and exemption conditions is December 31, 2019.
(D) The National Certified Tax Agent Professional Qualification Examination has a unified syllabus, unified proposition, and unified organization. Candidates must not be misled by false propaganda. The China Certified Tax Agents Association has not designated, authorized, or commissioned any training institution or individual to conduct pre-examination training. Those unscrupulous training institutions who engage in fraudulent or cheating activities under the guise of "guaranteed pass" will be held legally responsible according to law.
Candidates should register and take the examination through formal channels as required, and be cautious when accessing links from other websites to prevent personal information leakage or fraud.
This is hereby announced.
Attachments:
Attachment 1: 2019 National Certified Tax Agent Professional Qualification Examination Syllabus.docx
Attachment 4: Registration Information Form for Hong Kong and Macau Residents.docx
Office of the National Certified Tax Agent Professional Qualification Evaluation and Examination Committee
April 15, 2019
http://www.cctaa.cn/hyxw/hyrd/2019-04-16/CCON17900000018819.html
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