Who directs the Tax Advisory Council of communes and commune-level towns in Vietnam?

Who directs the Tax Advisory Council of communes and commune-level towns in Vietnam?

Pursuant to Article 8 Circular 80/2021/TT-BTC stipulates as follows:

Principles and policies for the operation of the Tax Advisory Council

1. The Chairman and members of the Tax Advisory Council operate on a part-time basis. The Tax Advisory Council operates under the direct direction of the Chairman of the Tax Advisory Council on the contents stipulated in this Circular.

2. The Tax Advisory Council meets to gather the opinions of its members on advisory contents upon the convocation of the Chairman of the Tax Advisory Council. Meetings of the Tax Advisory Council shall be held with the participation of the Chairman of the Tax Advisory Council and at least 2/3 of the total members (including the Chairman) attending. The Tax Advisory Council may gather the opinions of its members on advisory contents via electronic means. In case the members' opinions are not unanimous, a vote shall be conducted to make decisions by majority; if the vote results in a tie, the decision shall follow the opinion of the Chairman of the Tax Advisory Council as the basis for making minutes of the Tax Advisory Council meeting.

3. Meetings of the Tax Advisory Council must be recorded in minutes according to form No. 07-2/HĐTV issued together with Appendix I of this Circular. The minutes must be signed by the members of the Tax Advisory Council present at the meeting. If opinions are gathered via electronic means, the standing member of the council shall summarize and record them in the minutes as if in a direct meeting.

Thus, the Tax Advisory Council of communes and commune-level towns operates under the direct direction of the Chairman of the Council.

Note: The Chairman and members of the Tax Advisory Council operate on a part-time basis. Meetings of the Tax Advisory Council are held with the participation of the Chairman of the Tax Advisory Council and at least 2/3 of the total members (including the Chairman) attending.

Who directly directs the Tax Advisory Council of communes and commune-level towns in Vietnam? (Image from Internet)

Vietnam: What are responsibilities of the Tax Advisory Council of communes and commune-level towns in providing advice on tax and tax administration?

Pursuant to Clause 3, Article 11 Circular 80/2021/TT-BTC, the Tax Advisory Council of communes and commune-level towns has responsibilities in providing advice on tax and tax administration, specifically:

- Advising on the expected stable revenue and fixed tax rate at the beginning of the year for business households and individual business taxpayers paying tax according to the fixed method, including business households and individual business taxpayers with revenue levels not subject to value-added tax and personal income tax;

- Advising on adjusted tax levels for business households and individual business taxpayers paying tax according to the fixed method when there are changes in business activities such as:

+ Change in scale, location;

+ Change in business sectors;

+ Cessation or temporary cessation of business activities within the tax calculation year;

- Coordinating with the Tax Sub-department in urging and managing the activities of business households and individual business taxpayers paying tax according to the fixed method in the locality.

To whom must the Tax Advisory Council of communes and commune-level towns send the tax advisory results in Vietnam?

Pursuant to Article 11 Circular 80/2021/TT-BTC as follows:

Responsibilities of the Tax Advisory Council

1. Responsibilities in advising on tax and tax administration

a) Advising on the expected stable revenue and fixed tax rate at the beginning of the year for business households and individual business taxpayers paying tax according to the fixed method, including business households and individual business taxpayers with revenue levels not subject to value-added tax and personal income tax;

b) Advising on adjusted tax levels for business households and individual business taxpayers paying tax according to the fixed method when there are changes in business activities such as: change in scale, location; change in business sectors; cessation or temporary cessation of business activities within the tax calculation year;

c) Coordinating with the Tax Sub-department in urging and managing the activities of business households and individual business taxpayers paying tax according to the fixed method in the locality.

2. Responsibilities of the Chairman of the Tax Advisory Council

a) Deciding on the working program and plan of the Tax Advisory Council;

b) Inviting representatives, convening members, and presiding over meetings of the Tax Advisory Council;

c) Assigning Tax Advisory Council members to follow up on specific matters;

d) Deciding and taking general responsibility for the activities of the Tax Advisory Council and its members during the task performance process as stipulated;

dd) Reporting in writing to the Chairman of the District People's Committee and the Head of the Tax Sub-department in case an individual or other members cannot continue participating in the Tax Advisory Council;

e) Signing documents and transaction documents 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) Arranging to participate 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 participating in the Tax Advisory Council.

b) Responsibilities of the Standing Member of the Tax Advisory Council

b.1) Proposing to create the working program and plan of the Tax Advisory Council and proposing the assignment of duties to members for the Chairman to consider and decide;

b.2) Preparing documents, recording minutes at meetings, and summarizing the opinions of Tax Advisory Council members;

b.3) Reporting to the Chairman of the Tax Advisory Council and the Head of the Tax Sub-department in case of replacement or supplementation of Tax Advisory Council members.

4. The Tax Advisory Council is responsible for sending the tax advisory results to the District People's Committee and the Commune People's Committee simultaneously with the time of sending the advisory results to the Tax Sub-department.

Thus, the Tax Advisory Council of communes and commune-level towns is responsible for sending the tax advisory results to the District People's Committee and the Commune People's Committee simultaneously with the time of sending the results to the Tax Sub-department.