Who shall receive tax consultation results from the tax advisory councils of communes in Vietnam?

Who shall receive tax consultation results from the tax advisory councils of communes in Vietnam?

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

Responsibility of the Tax Advisory Council

1. Responsibilities related to tax consultation and tax administration

a) Advise on the revenue and the proposed fixed tax rate at the beginning of the year for business households and individuals paying tax by the fixed method, including those with revenue not subject to value-added tax and personal income tax;

b) Advise on the adjustment tax rate for business households and individuals paying taxes by the fixed method when there are changes in business activities, such as changes in scale, location; changes in business sectors; ceasing or temporarily ceasing business activities within the tax year;

c) Coordinate with the Tax Department to encourage and manage the activities of business households and individuals paying tax by the fixed method in the area.

2. Responsibilities of the Chairman of the Tax Advisory Council

a) Decide on the program, work plan of the Tax Advisory Council;

b) Invite representatives, summon members, and preside over meetings of the Tax Advisory Council;

c) Assign members of the Tax Advisory Council to follow specific tasks;

d) Decide and bear overall responsibility for the activities of the Tax Advisory Council and its members in performing duties as prescribed;

e) Report in writing to the Chairperson of the District People’s Committee and the Head of the Tax Department in case individuals or other members are unable to continue participating in the Tax Advisory Council;

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

3. Responsibilities of the members of the Tax Advisory Council

a) General responsibilities of the Tax Advisory Council members

a.1) Implement tasks assigned by the Chairman of the Tax Advisory Council and be accountable to the Chairman for the results of the assigned work;

a.2) Participate fully in the activities of the Tax Advisory Council;

a.3) Express opinions at meetings or in writing;

a.4) Report in writing to the Chairman of the Tax Advisory Council if unable to continue participating in the Tax Advisory Council.

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

b.1) Propose the program, work plan of the Tax Advisory Council, and task assignments for the members for consideration and decision by the Chairman of the Tax Advisory Council;

b.2) Prepare documents, record minutes at meetings, and compile the opinions of Tax Advisory Council members;

b.3) Report to the Chairman of the Tax Advisory Council and the Head of the Tax Department in case changes or additions to the Tax Advisory Council members are necessary.

4. The Tax Advisory Council is responsible for sending the tax consultation results to the district-level People’s Committee and the commune-level People’s Committee at the same time as sending the results to the Tax Department.

Thus, the Tax Advisory Council of communes is responsible for sending the tax consultation results to the district-level People’s Committee and the commune-level People’s Committee at the same time as sending the results to the Tax Department.

Who shall receive tax consultation results from the tax advisory councils of communes in Vietnam? (Image from the Internet)

What are responsibilities of the Tax Advisory Council of communes in tax consultation and tax administration in Vietnam?

Pursuant to Clause 3 of Article 11 of Circular 80/2021/TT-BTC, the Tax Advisory Council of communes is responsible for tax consultation and tax administration, specifically:

- Advising on the revenue and the proposed stable fixed tax rate at the beginning of the year for business households and individuals paying tax by a fixed method, including those exempt from value-added tax and personal income tax;

- Advising on the adjustment of the tax rate for business households and individuals paying tax by the fixed method when there are significant changes in business activities such as:

+ Changes in scale, location;

+ Changes in business sectors;

+ Ceasing or temporarily ceasing business activities within the tax year;

- Coordinate with the Tax Department to encourage and manage the activities of business households and individuals paying tax by the fixed method in the area.

Who directs the Tax Advisory Council of communes in Vietnam?

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

Principles and policies for the operation of the Tax Advisory Council

1. The Chairman and members of the Tax Advisory Council operate under concurrent policies. The Tax Advisory Council is directly directed by the Chairman of the Tax Advisory Council in matters specified in this Circular.

2. The Tax Advisory Council convenes to gather members' opinions on advisory contents as summoned by the Chairman of the Tax Advisory Council. Meetings of the Tax Advisory Council are conducted with the participation and chairmanship of the Chairman of the Tax Advisory Council and at least two-thirds of the total members (including the Chairman) attending. The Tax Advisory Council may organize to gather members' opinions on advisory contents through electronic means. If the members' opinions are not unanimous, a vote is conducted to decide by majority; if there is a tie, the decision follows the content with the Chairman's agreement to serve as the basis for drafting the minutes of the Tax Advisory Council meeting.

3. Meetings of the Tax Advisory Council must be recorded in minutes according to form number 07-2/HDTV issued with Appendix I of this Circular. The meeting minutes must have the signatures of the attending Tax Advisory Council members. If opinions are gathered through electronic means, the permanent member of the council compiles and records the minutes as in direct meetings.

Thus, the Tax Advisory Council of communes is directly directed by the Chairman of the Council.

Note: The Chairman and members of the Tax Advisory Council operate under concurrent policies. Meetings of the Tax Advisory Council are conducted with the participation and chairmanship of the Chairman of the Tax Advisory Council and at least two-thirds of the total members (including the Chairman) attending.