Working Regulations of the Communal and Ward Tax Advisory Council

1. The Chairman and members of the Tax Advisory Council operate under concurrent policies. The Tax Advisory Council is subject to the direct supervision of the Chairman of the Tax Advisory Council for tasks related to their duties.

2. The Tax Advisory Council convenes to gather opinions from members on advisory matters as summoned by the Chairman of the Tax Advisory Council. Meetings of the Tax Advisory Council are conducted when there is the participation of the Chairman and at least two-thirds of the total members (including the Chairman) in attendance.

The Tax Advisory Council may organize the collection of member opinions on advisory matters through electronic means and must ensure the participation of at least two-thirds of the total members, similar to direct meetings.

In cases where member opinions are not unanimous, a vote must be conducted to decide by majority; if the vote results are tied, the decision will be based on the opinion agreed upon by the Chairman of the Tax Advisory Council to form the basis for the meeting minutes.

3. Meetings of the Tax Advisory Council must be recorded in minutes; these should clearly state the cases that are unanimous with the projections of the Tax Department, cases, and reasons for proposing adjustments to the revenue or tax levels for business households. In cases where opinions are collected through electronic means, the aggregated opinions will be compiled by the standing members of the council and recorded in the minutes as if it were a direct meeting.

The meeting minutes must be signed and confirmed by the attending members of the Tax Advisory Council.

Circular 208/2015/TT-BTC is effective from February 11, 2016.

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