Is the chief of the inter-commune tax team a member of the tax advisory council of a commune in Vietnam?

Is the chief of the inter-commune tax team a member of the tax advisory council of a commune in Vietnam?

Pursuant to the provisions in Clause 1, Article 6 of Circular 80/2021/TT-BTC, the composition of the tax advisory council of a commune includes:

Composition of the tax advisory council of a commune

1. The composition of the Tax Advisory Council includes:

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

b) Chief or Deputy chief of the Inter-Commune, Ward, Commune-level Town Tax Team or equivalent - Standing Member;

c) An official in charge of finance under the People's Committee at the commune, ward, commune-level town - Member;

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

dd) Head of Public Security at the commune, ward, commune-level town - Member;

e) Head of the neighborhood group or equivalent level - Member;

g) Head of the market management board - Member;

h) Representative of business households, individual businesses in the area - Member.

In the case where the district-level administrative area does not have a commune-level administrative unit, the Chairman of the People's Committee of the district decides on the establishment of a Tax Advisory Council with similar members as stipulated in this clause.

The chief of the inter-commune tax team is indeed the Standing Member of the tax advisory council of a commune.

In addition to the chief of the inter-commune tax team, the Deputy chief of the inter-commune tax team may also become a Standing Member of the tax advisory council of a commune.

Note: In the case where the district-level administrative area does not have a commune-level administrative unit, the Chairman of the People's Committee of the district decides on the establishment of a Tax Advisory Council with similar members as stipulated.

Is the chief of the inter-commune tax team a member of the tax advisory council of a commune in Vietnam? (Image from the Internet)

What are the responsibilities of the standing member of the tax advisory council of a commune in Vietnam?

The responsibilities of the Standing Member of the tax advisory council of a commune are defined in Clause 3, Article 11 of Circular 80/2021/TT-BTC as follows:

[1] General responsibilities:

- Implement work as assigned by the Chairman of the Tax Advisory Council and be accountable to the Chairman of the Tax Advisory Council for the results of the work assigned;

- Arrange to participate fully in the activities of the Tax Advisory Council;

- Present opinions at meetings or in writing;

- Report in writing to the Chairman of the Tax Advisory Council in case they can no longer participate in the Tax Advisory Council.

[2] Specific responsibilities of the Standing Member of the Tax Advisory Council

- Propose the development of the council's programs and work plans and forecast task assignments for members for the Chairman of the Tax Advisory Council to review and decide;

- Prepare documents, take minutes in meetings, and summarize the opinions of members of the Tax Advisory Council;

- Report to the Chairman of the Tax Advisory Council and the Head of the Tax Sub-department in case of changing or adding members of the Tax Advisory Council.

What are operation policies of the standing member of the tax advisory council of a commune in Vietnam?

The principles and policies of work for the tax advisory council of a commune are regulated by Article 8 of Circular 80/2021/TT-BTC as follows:

Principles and Policies of Work for the Tax Advisory Council

1. The Chairman and members of the Tax Advisory Council operate under concurrent policies. The Tax Advisory Council is directly under the direction of the Chairman of the Tax Advisory Council concerning the contents specified in this Circular.

2. The Tax Advisory Council convenes meetings to gather members' opinions on the advisory contents per the summoning of the Chairman of the Tax Advisory Council. The meetings of the Tax Advisory Council are conducted with the participation of the Chairman of the Tax Advisory Council and at least 2/3 of the total members (including the Chairman of the Council) attending. The Tax Advisory Council can gather members' opinions on advisory contents through electronic means. If the members' opinions are not unanimous, a vote must be conducted to decide by majority; if the voting results are equal, the decision is based on the content agreed upon by the Chairman of the Tax Advisory Council for the preparation of the meeting minutes of the Tax Advisory Council.

3. The meetings of the Tax Advisory Council must be recorded in minutes according to form No. 07-2/HĐTV issued with annex I of this Circular. The meeting minutes must have the signatures of the attending members of the Tax Advisory Council. If opinions are gathered through electronic means, the standing council member summarizes and records them like in a direct meeting.

Thus, the Standing Member of the tax advisory council of a commune will operate under concurrent policies.