Chapter II
TAX ADVISORY COUNCILS OF COMMUNES
Article 6. Composition of the tax advisory council of a commune
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.
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.
Article 7. Establishment of a Tax Advisory Council
1. 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 establishment of Tax Advisory Councils of communes at the request of Directors of sub-departments of taxation.
2. A Tax Advisory Council may operate for up to 05 years.
3. A Tax Advisory Council may be re-established, add or replace its members in the following cases:
a) The Tax Advisory Council shall be re-established upon expiration of the 5-year period mentioned in Clause 2 of this Article.
b) Members of the Tax Advisory Council may be added or replaced in the following cases:
b.1) The composition of the Tax Advisory Council is no longer conformable with Clause 1 and Clause 2 Article 6 of this Circular;
b.2) Additional household businesses and individual businesses are needed to reach the required number or replace those that have stopped operating in the commune;
b.3) Other changes to the composition of the Tax Advisory Council proposed by the Director of the sub-department of taxation.
4. Procedures for establishment of a Tax Advisory Council
a) The Fatherland Front Committee of the commune shall submit the list of proposed household businesses and individual businesses participating in the Tax Advisory Council to the sub-department of taxation. The sub-department of taxation shall provide information about these household businesses and individual businesses in order to facilitate selection by the Fatherland Front Committee of the commune.
b) On the basis of the composition and the list of participants in the Tax Advisory Council, the Director of the sub-department of taxation shall request the President of the People’s Committee of the district to issue the decision on establishment of the Tax Advisory Council (Form No. 07-1/HDTV in Appendix I hereof).
Article 8. Operation of the Tax Advisory Council
1. The president and members of the Tax Advisory Council shall work on a part-time basis. The Tax Advisory Council shall work directly under the leadership of the President of the Tax Advisory Council.
2. The President of the Tax Advisory Council shall convene meetings to seeks opinions of its members about the advisory contents. A meeting of the Tax Advisory Council shall be opened when it is chaired by its President and participated in by at least two thirds of the members (including the President. The Tax Advisory Council may seeks opinions of its members via electronic means. In case of disagreement among the members, a voting under the majority rule shall be held; in case of a tie, the President of the Tax Advisory Council shall have the casting vote.
3. Meetings of the Tax Advisory Council shall be recorded in writing according to Form No. 07-2/HDTV in Appendix I hereof. The minutes of meeting shall bear signatures of participating members. In case of electronic survey, the standing member shall prepare the minutes as if it was an in-person meeting.
Article 9. Working relationship between the Tax Advisory Council and tax authorities
1. Working relationship in seeking advice
a) The sub-department of taxation shall prepare necessary documents when requesting consultancy and send them to the Tax Advisory Council at least 05 working days before the deadline for provision of consultancy. Documents include:
a.1) Documents requesting advice on revenue and estimated stable presumptive tax of household businesses and individual businesses paying presumptive tax:
a.1.1) List of estimated revenues and presumptive tax payable by household businesses and individual businesses according to Form No 07-3/HDTV in Appendix I hereof;
a.1.2) New legislative and instructional documents about the enquired issues (if any).
a.2) Documents requesting advice on revenue and adjusted presumptive tax of household businesses and individual businesses that made changes to business operation in the tax year:
a.2.1) List of household businesses and individual businesses whose information and tax are changed according to Form No. 07-4/HDTV in Appendix I hereof;
a.2.2) New legislative and instructional documents about the enquired issues (if any).
a.3) Documents requesting advice on management of tax payment by household businesses and individual businesses paying presumptive tax:
a.3.1) The plan for urging and managing household businesses and individual businesses paying presumptive tax in the administrative division according to requirements and instructions of the Department of Taxation and regulations of law;
a.3.2) Directive documents of the Department of Taxation and instructional documents relevant to the proposed issues.
b) The President of the Tax Advisory Council shall send the Tax Advisory Council's responding documents to the sub-department of taxation by the deadline, including:
b.1) Advice of the Tax Advisory Council on adjustments to revenues and presumptive tax of the household businesses and individual businesses according to Form No. 07-5/HDTV and Form No. 07-6/HDTV in Appendix I hereof. This does not apply to requests for advice on the plan for management of household businesses and individual businesses paying presumptive tax.
b.2) The minutes of meeting of the Tax Advisory Council prepared according to Form No. 07-2/HDTV in Appendix I hereof.
2. Working relationship in responding to provided advice
In case the result of tax imposition, tax calculation or tax adjustment is contrary to the advice provided by the Tax Advisory Council, the sub-department of taxation shall send a written notice to the Tax Advisory Council according to Form No. 07-7/HDTV in Appendix I hereof concurrently with the publishing of the tax imposition results.
3. Working relationship in provision of information and documents
The sub-department of taxation shall provide and request inter-commune tax teams to provide information and documents for the Tax Advisory Council within the authority to which the Tax Advisory Council is entitled according to this Circular.
Article 10. Authority of a Tax Advisory Council
1. Be provided with training and documents about applicable tax policies on tax administration of household businesses and individual businesses;
2. Request the sub-department of taxation to provide information about collection of tax from local household businesses and individual businesses paying presumptive tax.
Article 11. Responsibilities of a Tax Advisory Council
1. Responsibility for providing advice on tax and tax administration
a) Provide advice on annual revenues and estimated stable presumptive tax of household businesses and individual businesses paying presumptive tax, including those whose revenues are not subject to VAT, personal income tax (PIT);
b) Provide advice on adjustment of tax payable by household businesses and individual businesses paying presumptive tax in case of changes to their business operation such as: change in scale, location, business lines, business suspension or termination in the tax year;
c) Cooperate with the sub-department of taxation in supervising and managing operation of local household businesses and individual businesses paying presumptive tax.
2. Responsibilities of the President of a Tax Advisory Council:
a) Decide the working plan of the Tax Advisory Council;
b) Invite delegates, summon members and chair meetings of the Tax Advisory Council;
c) Assign specific tasks to members of Tax Advisory Council;
d) Make decisions and assume overall responsibility for the operation of the Tax Advisory Council and its members during performance of their tasks;
dd) Submit written reports to the President of the People’s Committee of the district and the Director of the sub-department of taxation in case an individual or member cannot continue to participate in the Tax Advisory Council;
e) Sign documents on behalf of the Tax Advisory Council;
3. Responsibilities of members of a Tax Advisory Council:
a) Common responsibilities of members of a Tax Advisory Council:
a.1) Perform the tasks assigned by the President of the Tax Advisory Council and take responsibility to the President of the Tax Advisory Council for their performance;
a.2) Participate in all activities of the Tax Advisory Council;
a.3) Offer opinions at the meeting or in writing;
a.4) The member who can no longer participate in the Tax Advisory Council shall submit a written report to the President of the Council.
b) Responsibilities of standing member of a Tax Advisory Council:
b.1) Propose the working plan of the Tax Advisory Council and tasks of each member to the President of the Tax Advisory Council for consideration and decision;
b.2) Prepare documents, take minutes of meetings and record opinions offered by members of the Tax Advisory Council;
b.3) Report to the president of the Tax Advisory Council and the Director of the sub-department of taxation in case of change or replacement of a member of the Tax Advisory Council.
4. The Tax Advisory Council shall concurrently send its advice to the People’s Committee of the district, the People’s Committee of the commune and the sub-department of taxation.
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