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

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

Based on Article 11 of Circular 80/2021/TT-BTC, the responsibilities of the tax advisory council of a commune are as follows:

* Responsibilities for tax consultation and tax management

- Provide consultation about the projected stable revenue and tax amount at the beginning of the year for business households and individuals paying taxes under the presumptive tax method, including those with revenue not subject to value-added tax or personal income tax;

- Provide consultation on adjustments to tax amounts for business households and individuals paying taxes under the presumptive tax method when there are changes in business operations, such as changes in scale, location, business sectors, cessation, or temporary cessation of business during the tax year;

- Coordinate with the Tax Sub-department to urge and manage the activities of business households and individuals paying taxes under the presumptive tax method in the area.

* Responsibilities of the Chairman of the Tax Advisory Council

- Decide the program and work plan of the Tax Advisory Council;

- Invite representatives, convene members, and chair meetings of the Tax Advisory Council;

- Assign specific tasks to members of the Tax Advisory Council;

- Decide and take overall responsibility for the activities of the Tax Advisory Council and its members in fulfilling the mandated tasks according to regulations;

- Report in writing to the Chairman of the District People's Committee and the Head of the Tax Sub-department if an individual or member can no longer participate in the Tax Advisory Council;

- Sign documents and transaction materials on behalf of the Tax Advisory Council.

* Responsibilities of the members of the Tax Advisory Council

- General responsibilities of the members of the Tax Advisory Council:+ Carry out tasks as assigned by the Chairman of the Tax Advisory Council and be accountable to the Chairman for the results of the assigned tasks;+ Arrange to participate in all activities of the Tax Advisory Council;+ Present opinions in meetings or in writing;+ Report in writing to the Chairman of the Tax Advisory Council if unable to continue participating in the Council.

* Responsibilities of the permanent members of the Tax Advisory Council

- Propose the creation of the program and work plan of the Tax Advisory Council and suggest task assignments for members for the Chairman's consideration and decision;- Prepare documents, take minutes during meetings, and compile input from members;- Report to the Chairman of the Tax Advisory Council and the Head of the Tax Sub-department when there is a need to change or add members.

* The Tax Advisory Council is responsible for sending tax consultation results to the District and Commune/Ward People's Committees simultaneously with sending the results to the Tax Sub-department.

What are the responsibilities of the tax advisory council of a commune in Vietnam? (Image from the Internet)

What are the powers of the tax advisory council of a commune in Vietnam?

Based on Article 10 of Circular 80/2021/TT-BTC, the tax advisory council of a commune have the following powers:

- Participate in training, dissemination, and receive documents on current tax policies and tax management related to the management of taxes for business households and individuals;- Request the Tax Sub-department to provide information on tax management for business households and individuals paying taxes under the presumptive tax method in the area.

Who are the members of the tax advisory council of a commune in Vietnam?

Based on clause 1 Article 6 of Circular 80/2021/TT-BTC, the members of the tax advisory council of a commune include:

- Chairman or Vice-Chairman of the Commune/Ward People's Committee - Chairman of the Council;

- Head or Deputy Head of the inter-commune/ward Tax Team or equivalent - Permanent member;

- A financial officer from the Commune/Ward People's Committee - Member;

- Chairman of the Fatherland Front Committee of the commune/ward - Member;

- Head of the commune/ward Police - Member;

- Head of the residential group or equivalent - Member;

- Head of the market management board - Member;

- Representative of business households and individuals in the area - Member. Representatives of business households and individuals participating in the Tax Advisory Council must meet the following conditions:

+ Comply well with the State's laws on business and tax laws;

+ Have a minimum of 3 years of business experience up to the date of participating in the Tax Advisory Council.

If there are no business households or individuals in the area who have been operating for at least 3 years, select the business household or individual with the longest operation time.

Priority is given to representatives who are heads or deputy heads of production and business sectors at the commune/ward level, market, or commercial center.

+ The number of business households and individuals participating in the Tax Advisory Council is limited to a maximum of 5 people.

The Chairman of the District People's Committee decides the number of business households and individuals participating in the Tax Advisory Council based on the number and scale of business operations in the area.

* In case the district-level administrative unit does not have a commune-level administrative unit, the Chairman of the District People's Committee shall decide on establishing the Tax Advisory Council with similar members as regulated.