What is the maximum number of representatives of local household businesses and individual businesses that participate in the Tax Advisory Council in Vietnam?

Composition of tax advisory councils of communes, wards and townships in Vietnam

Pursuant to the provisions of Clause 1, Article 6 of Circular 80/2021/TT-BTC, a tax advisory council shall consist of:

- The President or Deputy President of the People’s Committee of the commune: President of the Council;

- The chief or deputy chief of the inter-commune tax team: standing member;

- A finance official of the People’s Committee of the commune: member;

- President of Fatherland Front Committee of the commune: member;

- Chief of the police department of the commune: member;

- Chief of the neighborhood: member;

- Chief of the market management board: member;

- Representatives of local household businesses and individual businesses: members.

In case the district-level administrative division does not have any commune-level administrative division, the President of the People’s Committee of the district shall decide the establishment of the Tax Advisory Council whose members are conformable with regulations of this Clause.

What is the maximum number of representatives of local household businesses and individual businesses that participate in the Tax Advisory Council in Vietnam? (Internet image)

What conditions must be met by representatives of local household businesses and individual businesses that participate in the Tax Advisory Council in Vietnam?

Pursuant to the provisions of Clause 2, Article 6 of Circular 80/2021/TT-BTC, the representatives of local household businesses and individual businesses that participate in the Tax Advisory Council shall:

- Comply with business laws and tax laws;

- Have been doing business for at least 03 years before participating the Tax Advisory Council. In case there are no local household businesses and individual businesses that having been operating for at least 03 years, those with the longest operating period shall be selected. Priority shall be given to chiefs, deputies of business lines in the commune, market or shopping mall.

What is the maximum number of representatives of local household businesses and individual businesses that participate in the Tax Advisory Council in Vietnam?

Maximum number of representatives of local household businesses and individual businesses that participate in the Tax Advisory Council shall: 05 people. On the basis of the quantity and scale of local household businesses and individual businesses, the President of the People’s Committee of the district shall decide the quantity of their representatives.

Mai Thanh Loi

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