In Vietnam, what is the composition of the Tax Advisory Council?

Nội dung chính

• What is the composition of the Tax Advisory Council in Vietnam?
• What are regulations on the representatives of local household businesses and individual businesses that participate in the Tax Advisory Council ? 

What is the composition of the Tax Advisory Council in Vietnam?

Pursuant to Clause 1, Article 6 of the Circular 80/2021/TT-BTC stipulating the composition of the Tax Advisory Council in Vietnam as follows: 

1. A tax advisory council shall consist of:

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

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

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

d) President of Fatherland Front Committee of the commune: member;

dd) Chief of the police department of the commune: member;

e) Chief of the neighborhood: member;

g) Chief of the market management board: member;

h) 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 are regulations on the representatives of local household businesses and individual businesses that participate in the Tax Advisory Council ? 

Pursuant to Clause 2 and 3, Article 6 of the Circular 80/2021/TT-BTC stipulating the the representatives of local household businesses and individual businesses that participate in the Tax Advisory Council as follows: 

2. The representatives of local household businesses and individual businesses that participate in the Tax Advisory Council shall:

a) Comply with business laws and tax laws;

b) 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.

3. 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.

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