What are the conditions for representatives of household businesses and individual businesses to participate in the tax advisory council of a commune in Vietnam?

What are the conditions for representatives of household businesses and individual businesses to participate in the tax advisory council of a commune in Vietnam?

Pursuant to the provisions of Clause 2, Article 6 of Circular 80/2021/TT-BTC, representatives of household businesses and individual businesses participating in the tax advisory council of a commune must meet the following conditions:

- Comply well with the State laws on business production and tax laws;

- Have a minimum business operation period of 3 years up to the date of participating in the tax advisory council.

+ In cases where there is no household business or individual business with a minimum of 3 years of operation in the area, select the household business or individual business with the longest operation period.

+ Preference is given to representatives who are team leaders, deputy team leaders, heads or deputy heads of the production and business sectors at the commune, ward, commune-level town, or market, commercial center.

What is the maximum number of household and individual businesses participating in the tax advisory council of a commune in Vietnam?

According to the provisions of Clause 3, Article 6 of Circular 80/2021/TT-BTC, the maximum number of household and individual businesses participating in the tax advisory council of a commune does not exceed 5 persons.

The Chairman of the district-level People's Committee shall decide the number of household and individual businesses participating in the tax advisory council based on the number and scale of business operations in the area.

What are the conditions for representatives of household businesses and individual businesses to participate in the tax advisory council of a commune in Vietnam? (Image from the Internet)

What are the responsibilities of representatives of household businesses and individual businesses participating in the tax advisory council of a commune in Vietnam?

The responsibilities of representatives of household businesses and individual businesses participating in the tax advisory council of a commune are stipulated in Clause 3, Article 11 of Circular 80/2021/TT-BTC as follows:

Responsibilities of the tax advisory council

1. Responsibilities in advising on tax and tax management

a) Advising on revenue and estimated stable tax rates at the beginning of the year for household and individual businesses that pay tax by estimated methods, including those with revenue under the threshold for VAT and personal income tax;

b) Advising on adjusted tax rates for household and individual businesses that pay tax by estimated methods when there are changes in business operations such as changes in scale, location; changes in business activities; cessation or temporary cessation of business activities during the tax year;

c) Collaborating with the Tax Department to urge and manage the operations of household and individual businesses that pay tax by estimated methods in the area.

2. Responsibilities of the Chairman of the tax advisory council

a) Deciding on the program and work plan of the tax advisory council;

b) Inviting delegates, convening members, and chairing meetings of the tax advisory council;

c) Assigning council members to oversee specific tasks;

d) Making decisions and having general responsibility for the activities of the tax advisory council and its members while performing tasks according to regulations;

e) Reporting in writing to the Chairman of the district-level People's Committee and the Head of the Tax Department in case individual members or other members cannot continue to participate in the tax advisory council;

f) Signing documents and transactions on behalf of the tax advisory council.

3. Responsibilities of tax advisory council members

a) General responsibilities of tax advisory council members

a.1) Implementing tasks as assigned by the Chairman of the tax advisory council and being responsible to the Chairman for the results of the assigned tasks;

a.2) Participating fully in the activities of the tax advisory council;

a.3) Presenting opinions at meetings or in writing;

a.4) Reporting in writing to the Chairman of the tax advisory council if unable to continue participation.

b) Responsibilities of the Standing Member of the tax advisory council

b.1) Proposing the establishment of the tax advisory council’s program, work plan and expected distribution of tasks for members for the Chairman’s consideration and decision;

b.2) Preparing documents, recording minutes at meetings, and summarizing member contributions;

b.3) Reporting to the Chairman of the tax advisory council and the Head of the Tax Department in cases of changes or additional members of the tax advisory council.

4. The tax advisory council is responsible for sending tax advisory results to the district-level People's Committee and the commune-level People's Committee at the same time as sending results to the Tax Department.

Thus, representatives of household businesses and individual businesses participating in the tax advisory council of a commune have the following responsibilities:

- Implement tasks as assigned by the Chairman of the tax advisory council and be responsible to the Chairman for the results of the assigned tasks;

- Fully participate 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 if unable to continue participation.