What is the term of operation for the Commune-level Tax Advisory Council in Vietnam?

What is the term of operation for the Commune-level Tax Advisory Council in Vietnam?

Based on Article 7 of Circular 80/2021/TT-BTC, the regulations are as follows:

Establishment of the Tax Advisory Council

1. The Chairperson of the district-level People's Committee, based on the number and scale of business households, and individual businesspersons in the area, decides to establish the commune, ward, or commune-level town Tax Advisory Council at the recommendation of the Head of the Tax Sub-department.

2. The Tax Advisory Council is established and operates for a maximum term of 5 years.

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

a) Re-establishing the Tax Advisory Council when it completes its term as stipulated in Clause 2 of this Article.

b) Supplementing or replacing members of the Tax Advisory Council in the following cases:

b.1) Members no longer meet the requirements as specified in Clauses 1 and 2 of Article 6 of this Circular;

b.2) Adding more business households or individual businesspersons to align with the current number or replace those who have ceased their business at the commune, ward, or commune-level town;

b.3) Other changes related to the composition of the Tax Advisory Council as proposed by the Head of the Tax Sub-department.

4. Procedures for establishing the Tax Advisory Council

a) The commune, ward, or commune-level town Fatherland Front proposes, introduces, and submits a list of business households and individual businesspersons to participate in the Tax Advisory Council to the Tax Sub-department. The Tax Sub-department is responsible for providing information about the business households and individual businesspersons from the list for the commune, ward, or commune-level town Fatherland Front to select.

b) The Head of the Tax Sub-department proposes the establishment of the Tax Advisory Council to the Chairperson of the district-level People's Committee, based on the composition and list of participants, in accordance with this Article (using Form No. 07-1/HĐTV issued with Annex I of this Circular).

The commune-level Tax Advisory Council is established and operates for a maximum term of 5 years.

What is the term of operation for the Commune-level Tax Advisory Council in Vietnam? (Image from the Internet)

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

Based on Article 8 of Circular 80/2021/TT-BTC, the regulations are as follows:

Working Principles and Policies of the Tax Advisory Council

1. The Chairperson and members of the Tax Advisory Council operate on a concurrent basis. The Tax Advisory Council is directly supervised by the Chairperson of the Tax Advisory Council concerning the provisions set out in this Circular.

2. The Tax Advisory Council convenes to seek members' opinions on advisory issues as summoned by the Chairperson of the Tax Advisory Council. Meetings are valid when attended by the Chairperson and at least two-thirds of the total members (including the Chairperson). The Tax Advisory Council can also gather members' opinions on advisory issues via electronic means. If there is no consensus among the members, a vote is taken to make a decision by majority; if the vote is tied, the Chairperson's agreement prevails as the basis for drafting the meeting minutes of the Tax Advisory Council.

3. Meetings of the Tax Advisory Council must be recorded using Form No. 07-2/HĐTV issued with Annex I of this Circular. The meeting minutes must be signed by the attending members of the Tax Advisory Council. If opinions are collected via electronic means, the standing member of the council aggregates the opinions and records them in the minutes as for direct meetings.

Members of the Tax Advisory Council operate on a concurrent basis.

The Tax Advisory Council is directly supervised by the Chairperson concerning the provisions.

Who are members of the Tax Advisory Council in Vietnam?

According to Clause 1 of Article 6 of Circular 80/2021/TT-BTC, the Tax Advisory Council consists of the following members:

- The Chairperson or Vice Chairperson of the commune, ward, or commune-level town People's Committee - Chairperson of the Council;

- The Head or Deputy Head of the inter-commune, ward, or commune-level town Tax Team or equivalent - Standing member;

- An official in charge of finance from the commune, ward, or commune-level town People's Committee - Member;

- The Chairperson of the communal, ward, or commune-level town Fatherland Front - Member;

- The Head of the communal, ward, or commune-level town Police - Member;

- The head of the neighborhood group or equivalent - Member;

- The Head of the market management board - Member;

- A representative of business households or individual businesspersons in the area - Member.

In cases where the district administrative area does not have commune-level units, the Chairperson of the district-level People's Committee may decide to establish the Tax Advisory Council with similar members as prescribed above.