Process for establishment and duties of the Councils of tax advisory of communes and wards in Vietnam

1. The Tax Advisory Council is established and operates according to the term of the Councils of tax advisory of communes and wards. in Vietnam

2. The Tax Advisory Council may be re-established or its members may be supplemented or replaced in the following specific cases:

- Re-establishment of the Tax Advisory Council when its term ends.

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

- Members who are commune-level officials no longer hold the positions or titles as stipulated, or have stopped working in the commune, ward, or commune-level town under the advisory scope of the Tax Advisory Council;

- Adding more business households to match the number of operating business households or replacing business households that have ceased operations in the commune, ward, or commune-level town;

- Other changes related to the composition of the Tax Advisory Council as proposed by the Head of the Tax Division.

3. Procedures for establishing the Tax Advisory Council in Vietnam

- The Fatherland Front of the commune, ward, or commune-level town proposes, introduces, and sends the list of business households participating in the Tax Advisory Council to the Tax Division upon request.

- The Tax Division is responsible for providing information on business households in the commune, ward, or commune-level town for the Fatherland Front of the commune, ward, or commune-level town to review, select, and introduce business households to participate in the Tax Advisory Council.

- The Head of the Tax Division, based on the composition and list of participants in the Tax Advisory Council, requests the Chairman of the District People's Committee to issue a decision to establish the Tax Advisory Council as per regulations (according to Form No. 01/HDTV issued with this Circular).

- In cases where there are no business households in the commune, ward, or commune-level town, no Tax Advisory Council will be established. When new households commence business, the Tax Division will set up tax calculations for the remaining months of the year. From the tax calculation period in the next year, the Head of the Tax Division will request the Chairman of the District People's Committee to issue a decision to establish the Tax Advisory Council as per regulations to carry out tax advisory tasks.

Source: Agriculture

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