IN WHICH CASES IS THE COMMUNAL TAX ADVISORY COUNCIL SUPPLEMENTED? RESPONSIBILITIES FOR TAX ADVISORY AND TAX MANAGEMENT WHAT IS THE TAX ADVISORY COUNCIL?

In what cases is the communal tax advisory council supplemented? How are the principles and working regime of the tax advisory council regulated? Responsibilities for tax advice and tax management How is the tax advisory council regulated? Through today’s article, let’s learn about this issue with Pham Consult!

Pursuant to Clause 3, Article 7 of Circular 80/2021/TT-BTC, it is stipulated that:

Establishment of a Tax Advisory Council

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3. The Tax Advisory Council shall be re-established or supplemented, or replaced with members of the Tax Advisory Council in a number of specific cases as follows:

a) Re-establish the Tax Advisory Council when the Tax Advisory Council expires its term as prescribed in Clause 2 of this Article.

b) Supplement, or replace members of the Tax Advisory Council in the following cases:

b.1) Members no longer meet the composition requirements prescribed in Clause 1, Clause 2, Article 6 of this Circular;

b.2) Add more business households and business individuals to match the number of business households and business individuals currently operating or replace business households and business individuals that have ceased business in the commune, ward or town;

b.3) Other changes related to the composition of the Tax Advisory Council proposed by the Head of the Tax Branch.

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Referring to the provisions of Article 6 of Circular 80/2021/TT-BTC, which stipulates as follows:

Composition of the Tax Advisory Council of communes, wards and towns

1. The composition of the Tax Advisory Council includes:

a) Chairman or Vice Chairman of the People’s Committee of communes, wards and towns – Chairman of the Council;

b) Team leader or Vice Team leader of the inter-commune, ward and town Tax Team or equivalent – Permanent member;

c) A civil servant in charge of finance under the People’s Committee of communes, wards and towns – Member;

d) Chairman of the Fatherland Front Committee of communes, wards and towns – Member;

dd) Head of the Commune, Ward and Town Police – Member;

e) Head of the Residential Group or equivalent – Member;

g) Head of the Market Management Board – Member;

h) Representative of business households and business individuals in the locality – Member.

In case the district-level administrative area does not have a commune-level administrative unit, the Chairman of the District People’s Committee shall decide to establish a Tax Advisory Council with similar members as prescribed in this clause.

2. Representatives of business households and business individuals participating in the Tax Advisory Council must ensure the following conditions:

a) Strictly comply with the State’s laws on production and business and tax laws;

b) Have a minimum business period of 03 years before the date of joining the Tax Advisory Council. In case the locality does not have a business household or business individual operating for at least 03 years, the business household or business individual with the longest operating period shall be selected. Priority shall be given to representatives who are group leaders, deputy group leaders, heads or deputy heads of production and business lines in the commune, ward, town or market, commercial center.

Accordingly, the Commune Tax Advisory Council is supplemented in some specific cases as follows:

+ Members no longer meet the requirements specified in Clause 1, Clause 2, Article 6 of Circular 80/2021/TT-BTC.

+ Adding more business households and business individuals to match the number of business households and business individuals currently operating or replacing business households and business individuals who have ceased business in the commune, ward or town;

+ Other changes related to the composition of the Tax Advisory Council proposed by the Head of the Tax Branch.

Pursuant to Article 8 of Circular 80/2021/TT-BTC, the Commune Tax Advisory Council has the following principles and working regime:

– The Chairman and members of the Tax Advisory Council operate on a part-time basis. The Tax Advisory Council is under the direct direction of the Chairman of the Tax Advisory Council on the contents specified in this Circular.

– The Tax Advisory Council meets to collect opinions from members on the contents of the consultation upon the call of the Chairman of the Tax Advisory Council.

+ Meetings of the Tax Advisory Council are held when chaired by the Chairman of the Tax Advisory Council and attended by at least 2/3 of the total number of members (including the Chairman of the Council).

+ The Tax Advisory Council may organize to collect opinions from members on the contents of the consultation via electronic means. In case the opinions of the participating members are not unanimous, a vote must be taken to decide by majority; if the voting results are equal, the decision shall be made according to the content with the unanimous opinion of the Chairman of the Tax Advisory Council as a basis for making the Minutes of the Tax Advisory Council meeting.

– The meetings of the Tax Advisory Council must be recorded in minutes according to form No. 07-2/HĐTV issued with Appendix I of this Circular. The meeting minutes must be signed by the members of the Tax Advisory Council attending the meeting. In case of collecting opinions via electronic means, the standing members of the council will summarize and record in the minutes as in a direct meeting.

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