Some New Points on the Activities of the Communal Tax Advisory Council

Re-establishing or Supplementing, Replacing Members of the Tax Advisory Council

According to Clause 2, Article 4 of Circular 208/2015/TT-BTC, it is stipulated that the Tax Advisory Council must be re-established at the end of its term, according to the term of the People's Council at the commune, ward, or commune-level town. It also clearly stipulates the addition and replacement of members of the Tax Advisory Council in such cases as:

- Members who are commune-level officials no longer holding the positions or titles according to the regulated composition or have ceased working in the concerned commune, ward, or commune-level town within the advisory scope of the Tax Advisory Council;- Adding members from business households suitable to the current number of business households or replacing business households that have ceased operations in the concerned commune, ward, or commune-level town;- Other cases related to changes in the composition of the Tax Advisory Council as proposed by the Head of the Tax Department.

Regarding the Procedure for Establishing the Tax Advisory Council

In areas without business households, Circular 208/2015/TT-BTC stipulates that no Tax Advisory Council should be established in locales without business households. When new households start business activities, the Tax Department will calculate taxes for the remaining months of the year. From the tax calculation period in the following year, the Head of the Tax Department will propose that the Chairman of the District People's Committee issue a decision to establish the Tax Advisory Council as per regulations to perform tax advisory functions.

Principles of Operation for the Tax Advisory Council

Article 9 of Circular 208/2015/TT-BTC prescribes several principles for the operation of the Tax Advisory Council as follows:

- The Tax Advisory Council operates and works based on collective discussion policies and majority decision-making; in cases where opinions are evenly divided, the decision will follow the opinion of the Chairman of the Tax Advisory Council.- The Tax Advisory Council provides advice according to the tasks specified in Article 5 of this Circular when the tax authorities seek its consultation.

Regulations on Forms in the Circular

Circular 208/2015/TT-BTC regulates and standardizes forms related to the organization and operation of the Tax Advisory Council, including:

- Form No. 01/HDTV "Decision to Establish the Tax Advisory Council"- Form No. 02/HDTV "Minutes of the Tax Advisory Council Meeting"- Form No. 03/HDTV "List of Estimated Revenue, Tax Amount of Business Households"- Form No. 04/HDTV "List of Estimated Revenue, Tax Amount for Newly Started Business Households; Business Households with Changes in Business Activities During the Year"- Form No. 05/HDTV "List of Tax Exemptions and Reductions for Business Households"- Form No. 06/HDTV "Notification of Advisory Results on Revenue and Tax Amounts of Business Households"- Form No. 07/HDTV "Notification of Advisory Results on Tax Exemptions and Reductions for Business Households"- Form No. 08/HDTV "Notification of Results on Tax Calculation and Settlement of Tax Exemptions and Reductions"

Source: Electronic Finance

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