What are conditions for representatives of a household business to participate in the Tax Advisory Council in Vietnam?
What are conditions for representatives of a household business to participate in the Tax Advisory Council in Vietnam?
According to Clause 2, Article 6 of Circular 80/2021/TT-BTC regarding the composition of the commune, ward, commune-level town Tax Advisory Council, the following is provided:
Composition of the Commune, Ward, Commune-level Town Tax Advisory Council
- The Tax Advisory Council includes:
a) The Chairman or Vice Chairman of the commune, ward, commune-level town People's Committee - Chairman of the Council;
b) The Head or Deputy Head of the inter-commune, ward, commune-level town Tax Team or equivalent - Standing Member;
c) An official in charge of finance from the commune, ward, commune-level town People's Committee - Member;
d) The Chairman of the Fatherland Front Committee of the commune, ward, commune-level town - Member;
đ) The Head of the Police of the commune, ward, commune-level town - Member;
e) The Team Leader of the residential group or equivalent level - Member;
g) The Head of the Market Management Board - Member;
h) A representative of household businesss, individual businesses in the area - Member.
In the case where a district-level administrative unit does not have a commune-level administrative unit, the Chairman of the district People's Committee shall decide on the establishment of a Tax Advisory Council with similar members as specified in this clause.
2. A representative of household businesss or individual businesses participating in the Tax Advisory Council must meet the following conditions:
a) Compliance with the state's laws on business production and tax laws;
b) Have a minimum business period of 3 years up to the date of participation in the Tax Advisory Council. If there are no household businesss or individuals with a minimum operation of 3 years in the area, choose those with the longest operation duration. Priority is given to representatives who are team leaders, deputy leaders, heads, or deputy heads of production and business sectors in the commune, ward, commune-level town, or market, shopping center.
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Based on the above regulations, a representative of a household business participating in the Tax Advisory Council must meet the following conditions:
- Compliance with the state's laws on business production and tax laws;
- Have a minimum business period of 3 years up to the date of participation in the Tax Advisory Council. If there are no household businesss or individuals with a minimum operation of 3 years in the area, choose those with the longest operation duration. Priority is given to representatives who are team leaders, deputy leaders, heads, or deputy heads of production and business sectors in the commune, ward, commune-level town, or market, shopping center.
What are conditions for representatives of a household business to participate in the Tax Advisory Council in Vietnam? (Image from the Internet)
How to establish a Tax Advisory Council in Vietnam?
According to Article 7 of Circular 80/2021/TT-BTC on the establishment of a Tax Advisory Council, the following is provided:
(1) The Chairman of the district-level People's Committee, based on the number, scale of business, and individual businesses of household businesss and individuals in the area, shall decide to establish the Tax Advisory Council of the commune, ward, commune-level town upon the proposal of the Head of the Tax Department.
(2) The Tax Advisory Council is established and operates for a maximum period not exceeding 5 years.
(3) The Tax Advisory Council shall be re-established or have its members supplemented, replaced in specific cases as follows:
- Re-establish the Tax Advisory Council when the term of the Tax Advisory Council expires according to Clause 2, Article 7 of Circular 80/2021/TT-BTC.
- Supplement, replace members of the Tax Advisory Council in the following cases:
+ Members no longer meet the stipulated composition in Clause 1, Clause 2, Article 6 of Circular 80/2021/TT-BTC;
+ Add household businesss or individual businesses to align with the number of currently operating household businesss or individual businesses, or replace household businesss or individual businesses that have ceased operations in the area;
+ Other changes related to the composition of the Tax Advisory Council as proposed by the Head of the Tax Department.
(4) Procedures for establishing the Tax Advisory Council
- The Fatherland Front of the commune, ward, commune-level town proposes, introduces, and sends the list of household businesss, individuals businesses participating in the Tax Advisory Council to the Tax Department. The Tax Department shall provide information on household businesss or individual businesses as per the list for the Fatherland Front to select.
- The Head of the Tax Department, based on the composition and list of the Tax Advisory Council, shall propose to the Chairman of the district-level People's Committee to decide on the establishment of the Tax Advisory Council under this regulation (according to form 07-1/HĐTV issued with Appendix I of Circular 80/2021/TT-BTC).
What are the principles and policies of the Tax Advisory Council's operations in Vietnam?
According to Article 8 of Circular 80/2021/TT-BTC regarding the principles and policies of the Tax Advisory Council's operations, the following is provided:
- The Chairman and members of the Tax Advisory Council work under concurrent policies. The Tax Advisory Council is directly guided by the Chairman of the Tax Advisory Council on the contents regulated in Circular 80/2021/TT-BTC.
- The Tax Advisory Council convenes meetings to gather member opinions on advisory topics as summoned by the Chairman of the Tax Advisory Council. Meetings of the Tax Advisory Council proceed when chaired by the Chairman and with at least two-thirds of the total members (including the Chairman) in attendance. The Tax Advisory Council may organize gathering of member opinions through electronic means. If member opinions are not unanimous, a vote is conducted to decide by majority; if votes are tied, a decision is made according to the content agreed upon by the Chairman as a basis for establishing the Tax Advisory Council meeting minutes.
- Meetings of the Tax Advisory Council must be recorded in minutes per form 07-2/HĐTV issued with Appendix I of Circular 80/2021/TT-BTC. The meeting minutes must have the signed confirmation of the attending members of the Tax Advisory Council. In case of gathering opinions through electronic means, the standing member of the council summarizes and records it in the minutes as in a direct meeting.
