How many individual businesses can participate in the Tax Advisory Council at maximum? What are policies for members of the Tax Advisory Council in Vietnam?

How many individual businesses can participate in the Tax Advisory Council at maximum in Vietnam?

According to Clause 3, Article 6 of Circular 80/2021/TT-BTC, the provisions are as follows:

Composition of the commune-level Tax Advisory Council

1. The composition of the Tax Advisory Council includes:

a) Chairman or Vice-Chairman of the People's Committee at the commune level - Chairman of the Council;

b) Head or Deputy Head of the inter-commune-level tax team, or equivalent - Standing member;

c) An official in charge of finance of the commune-level People's Committee - Member;

d) Chairman of the Fatherland Front Committee at the commune level - Member;

đ) Head of the commune-level police - Member;

e) Group leader of the residential group or equivalent - Member;

g) Head of the market management board - Member;

h) Representative of business households and individual businessmen in the locality - Member.

In cases where there is no commune-level administrative unit, the Chairman of the district-level People's Committee shall decide the establishment of a Tax Advisory Council with similar members as stipulated in this clause.

2. Representatives of business households and individual businessmen participating in the Tax Advisory Council must meet the following conditions:

a) Comply well with the State's laws on business production and tax laws;

b) Have a minimum business period of 03 years prior to joining the Tax Advisory Council. In cases where there is no business household or individual businessman with a minimum of 03 years of operation, the longest operating business household or individual businessman is selected. Priority is given to representatives who are team leaders or deputies, heads or deputies of business sectors at the commune level or markets, shopping centers.

3. The number of business households and individual businessmen participating in the Tax Advisory Council is capped at 05 people. The Chairman of the district-level People's Committee, based on the number and scale of business households and individual businessmen in the locality, decides the number of business households and individual businessmen participating in the Tax Advisory Council.

Thus, as per the above regulations, the maximum number of individual businessmen participating in the Tax Advisory Council is not more than 05 people.

How many individual businesses can participate in the Tax Advisory Council at maximum? What are policies for members of the Tax Advisory Council in Vietnam? (Image from the Internet)

How is the commune-level Tax Advisory Council established in Vietnam?

Based on Article 7 of Circular 80/2021/TT-BTC, the establishment of the commune-level Tax Advisory Council is stipulated as follows:

- The Chairman of the district-level People's Committee, based on the number, scale of business, and individual businessmen of business households and individual businessmen in the locality, decides the establishment of the commune-level Tax Advisory Council at the proposal of the Head of the Local Tax Branch.

- The Tax Advisory Council is established and operates for a maximum period of 05 years.

- The Tax Advisory Council can be re-established or have members supplemented or replaced in specific cases as follows:

+ Re-establish the Tax Advisory Council when the current council's term ends as per the provisions of Clause 2, Article 7 of Circular 80/2021/TT-BTC.

+ Supplement or replace members of the Tax Advisory Council in cases where:

++ Members no longer meet the composition as stipulated in Clause 1, Clause 2, Article 6 of [Circular 80/2021/TT-BTC](https://lawnet.vn/vb/Thong-tu-80-2021-TT-BTC-huong-dan-Luat-Quan-ly-thue-Nghi-dinh-126-2020-ND-CP-71F1C.html#dieu_6);
++ Add business households or individual businessmen to match the number of currently operating business households or individual businessmen or replace those who have ceased business activities in the locality;
++ Other changes related to the composition of the Tax Advisory Council as proposed by the Head of the Local Tax Branch.

- Procedure for establishing the Tax Advisory Council

+ The Fatherland Front at the commune level proposes, introduces, and sends the list of business households and individual businessmen participating in the Tax Advisory Council to the Local Tax Branch. The Local Tax Branch is responsible for providing information on business households and individual businessmen based on the list for selection by the Fatherland Front at the commune level.

+ Based on the composition and list participating in the Tax Advisory Council, the Head of the Local Tax Branch proposes to the Chairman of the district-level People's Committee to issue a decision to establish the Tax Advisory Council as stipulated in Article 7 of Circular 80/2021/TT-BTC (according to form No. 07-1/HĐTV issued with Appendix 1 of Circular 80/2021/TT-BTC).

What are policies for members of the Tax Advisory Council in Vietnam?

According to Article 8 of Circular 80/2021/TT-BTC, the principles and working policies of the commune-level Tax Advisory Council are stipulated as follows:

- The Chairman and members of the Tax Advisory Council operate concurrently. The Tax Advisory Council is under the direct direction of the Chairman of the Tax Advisory Council according to the contents stipulated in Circular 80/2021/TT-BTC.

- The Tax Advisory Council meets to gather members' opinions on advisory contents as summoned by the Chairman of the Tax Advisory Council.

Meetings of the Tax Advisory Council are conducted with the participation of the Chairman and at least 2/3 of the total members (including the Chairman).

The Tax Advisory Council can gather members' opinions on advisory contents through electronic means.

In case of disagreement among members, a vote is required to decide by majority; if the vote results are tied, the decision follows the content with the Chairman's consensus opinion as the basis for drafting the meeting minutes of the Tax Advisory Council.

- Meetings of the Tax Advisory Council must be recorded in minutes according to form No. 07-2/HĐTV issued with Appendix 1 of Circular 80/2021/TT-BTC.

The meeting minutes must be signed for confirmation by all participating members of the Tax Advisory Council. If opinions are gathered through electronic means, the standing member of the council compiles them and records them in the minutes as a direct meeting.

Thus, members of the Tax Advisory Council operate concurrently.