Who is the president of the tax advisory council of a commune in Vietnam?

Who is the president of the tax advisory council of a commune in Vietnam?

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

Components of the Tax Advisory Council at commune, ward, and commune-level town

1. The composition of the Tax Advisory Council includes:

a) president or Vice-president of the People's Committee at commune, ward, or commune-level town - president of the Council;

b) Head or Deputy Head of the Tax Team for communes, wards, or commune-level towns, or equivalent - Standing Member;

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

d) president of the Fatherland Front Committee at commune, ward, or commune-level town - Member;

dd) Head of the Police at commune, ward, or commune-level town - Member;

e) Head of the residential group or equivalent level - Member;

g) Head of the market management board - Member;

h) Representative of business households, individual businessmen in the area - Member.

In cases where a district-level administrative area does not have a commune-level administrative unit, the president of the district People's Committee decides the establishment of a Tax Advisory Council with similar members as stipulated in this clause.

2. Representatives of business households and individual businessmen participating in the Tax Advisory Council must meet the following conditions:

a) Comply well with State laws on business production and tax laws;

b) Have a minimum business period of 03 years up to the date of participating in the Tax Advisory Council. In localities where there are no business households or individual businessmen with a minimum activity period of 03 years, select those with the longest activity period. Priority is given to representatives who are the heads, deputy heads of business sectors in the commune, ward, commune-level town, market, or commercial center.

3. The number of business households, individual businessmen participating in the Tax Advisory Council should not exceed 05 people. The president of the district-level People's Committee decides on the number of business households, individual businessmen participating in the Tax Advisory Council based on the number and scale of business activities in the area.

Thus, the president of the tax advisory council of a commune can be the president or Vice-president of the Commune-level People's Committee.

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

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

The responsibilities of the president of the tax advisory council of a commune are specified in Clause 2, Article 11 of Circular 80/2021/TT-BTC as follows:

- Decide on the programs and work plans of the Tax Advisory Council;

- Invite delegates, convene members, and preside over meetings of the Tax Advisory Council;

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

- Make decisions and bear overall responsibility for the activities of the Tax Advisory Council and its members in performing their duties as prescribed;

- Report in writing to the president of the district People's Committee and the Head of the Tax Division in cases where an individual or other members cannot continue to participate in the Tax Advisory Council;

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

What are working policies of president of the tax advisory council of a commune in Vietnam?

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

Principles and working policies of the Tax Advisory Council

1. The president and members of the Tax Advisory Council operate on a part-time basis. The Tax Advisory Council is directly under the direction of the president of the Tax Advisory Council regarding the contents stipulated in this Circular.

2. The Tax Advisory Council holds meetings to gather opinions from members on advisory contents as convened by the president of the Tax Advisory Council. Meetings of the Tax Advisory Council are conducted with the participation of the president of the Tax Advisory Council and at least 2/3 of the total members (including the president). The Tax Advisory Council may collect opinions from members on advisory contents through electronic means. If members' opinions are inconsistent, a vote is conducted to decide by majority; if the voting result is tied, the decision is based on the contents agreed upon by the president of the Tax Advisory Council to establish the meeting minutes of the Tax Advisory Council.

3. Meetings of the Tax Advisory Council must be recorded in minutes following form No. 07-2/HĐTV issued with Appendix I of this Circular. The meeting minutes must be signed for verification by attending members of the Tax Advisory Council. If obtaining opinions through electronic means, the standing member of the council compiles them collectively and records them in the minutes as in direct meetings.

Thus, the president of the tax advisory council of a commune operates on a part-time basis.

Note: The tax advisory council of a commune is directly under the direction of the president of the Tax Advisory Council concerning contents stipulated in Circular 80/2021/TT-BTC.