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

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;

- Leader or Deputy Leader of the commune-level town tax team or equivalent - Permanent Member;

- An official in charge of finance of the Commune/Ward People’s Committee - Member;

- Chairman of the Commune/Ward Fatherland Front - Member;

- Head of the Commune/Ward Police - Member;

- Leader of the neighborhood or equivalent - Member;

- Head of the market management board - Member;

- Representative of business households, individual businesspersons in the local area - Member.

• In the case where a district administrative area does not have a commune, the Chairman of the District People’s Committee decides on the establishment of the Tax Advisory Council with similar members as regulated.

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

What is the establishment of the tax advisory council of a commune in Vietnam?

According to Article 7 of Circular 80/2021/TT-BTC, the establishment of the tax advisory council of a commune is regulated as follows:

- The Chairman of the District People’s Committee, based on the number, scale of business, and individual business persons in the area, decides on the establishment of the tax advisory council of a commune upon the suggestion of the Head of the Tax Sub-Department.

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

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

+ Re-establishing the Tax Advisory Council when the council's term ends as regulated by Clause 2, Article 7 of Circular 80/2021/TT-BTC.

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

++ Members no longer meet the composition requirements as stipulated in Clauses 1 and 2, Article 6 of [Circular 80/2021/TT-BTC](https://lawnet.vn/vb/Thong-tu-80-2021-TT-BTC-huong-dan-Luat-Quan-ly-thue-Nghi-dinh-126-2020-ND-CP-71F1C.html#dieu_6);
++ Supplementing additional business households or individual businesspersons to align with the number of active business households or individual businesspersons or replacing those who have ceased business in the commune/ward area;
++ Other changes related to the composition of the Tax Advisory Council as proposed by the Head of the Tax Sub-Department.

- Procedures for establishing the Tax Advisory Council

+ The Fatherland Front of the commune/ward proposes, introduces, and sends 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 in the list so the commune/ward Fatherland Front can make selections.

+ The Head of the Tax Sub-Department, based on the composition and the list of participants in the Tax Advisory Council, suggests that the Chairman of the District People’s Committee decide on the establishment of the Tax Advisory Council as per regulation in Article 7 of Circular 80/2021/TT-BTC (following form 07-1/HĐTV issued with appendix 1 of Circular 80/2021/TT-BTC).

What are the principles and policies for the working of the tax advisory council of a commune in Vietnam?

According to Article 8 of Circular 80/2021/TT-BTC, the principles and policies for the working of the tax advisory council of a commune are as follows:

- The Chairman and members of the Tax Advisory Council work on a concurrent policy basis. The Tax Advisory Council is directly guided by the Chairman of the Tax Advisory Council on contents stipulated in Circular 80/2021/TT-BTC.

- The Tax Advisory Council convenes to gather members' opinions on consulting matters upon the summons of the Chairman of the Tax Advisory Council.

The meetings of the Tax Advisory Council are convened when presided over by the Chairman of the Tax Advisory Council and attended by at least two-thirds of the total members (including the Chairman of the Council).

The Tax Advisory Council may collect members' opinions on consulting matters through electronic means.

In case members' opinions are not unanimous, a vote is conducted to decide by majority; if the vote results in a tie, the decision is based on the consent of the Chairman of the Tax Advisory Council as the basis for drafting the meeting minutes of the Tax Advisory Council.

- The meetings of the Tax Advisory Council must be recorded in minutes according to form 07-2/HĐTV issued with appendix 1 of Circular 80/2021/TT-BTC.

The meeting minutes must be signed by all the members of the Tax Advisory Council present at the meeting. If opinions are collected through electronic means, the permanent member of the council consolidates and records them in the minutes as in a direct meeting.