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What are cases where theTax Advisory Council be re-established in Vietnam?
Based on point a, clause 3, Article 7 ofCircular 80/2021/TT-BTCwhich regulates the establishment of bóng đá hôm nay trực tiếp Council as follows:
Establishment of bóng đá hôm nay trực tiếp Council
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- bóng đá hôm nay trực tiếp Council is established and operates for a maximum period not exceeding 5 years.
- bóng đá hôm nay trực tiếp Council can be re-established or members replaced or added in certain specific cases as follows:
a) Re-establish bóng đá hôm nay trực tiếp Council when the council's term expires as stipulated in clause 2 of this Article.
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Thus, bóng đá hôm nay trực tiếp Council can be re-established when the council's term expires (within a maximum period not exceeding 5 years).
What are cases where bóng đá hôm nay trực tiếp Council be re-established in Vietnam?(Image from Internet)
What are the principles and policies of bóng đá hôm nay trực tiếp Council's operation in Vietnam?
Based on Article 8 ofCircular 80/2021/TT-BTCwhich regulates the principles and policies of bóng đá hôm nay trực tiếp Council's operation as follows:
- The Chairman and members of bóng đá hôm nay trực tiếp Council operate on a part-time basis. The council is under the direct guidance of the Chairman on the contents regulated inCircular 80/2021/TT-BTC
- bóng đá hôm nay trực tiếp Council meets to gather members' opinions on advisory matters as summoned by the Chairman. Meetings of the council are conducted with the chairmanship of the Chairman and the presence of at least two-thirds of the total members (including the Chairman).
bóng đá hôm nay trực tiếp Council can collect members' opinions on advisory matters via electronic means.
If the participating members' opinions are not unanimous, a vote must be conducted to decide by majority; if the voting results are tied, the decision shall be made according to the opinion of the Chairman to serve as a basis for preparing the minutes of the council meeting.
- Meetings of bóng đá hôm nay trực tiếp Council must be recorded in minutes according to form No. 07-2/HĐTV issued in appendix 1 ofCircular 80/2021/TT-BTC. The meeting minutes must be signed by the attending members of the council. In case of collecting opinions via electronic means, the standing committee member compiles and records them as if in a direct meeting.
What are the responsibilities of bóng đá hôm nay trực tiếp Council in Vietnam?
Based on Article 11 ofCircular 80/2021/TT-BTCwhich regulates the responsibilities of bóng đá hôm nay trực tiếp Council as follows:
(1) Responsibility for tax and tax management consulting
- Advise on the expected stable initial annual revenue and tax rate for households and individuals paying taxes by estimation method, including those with no obligation to pay value-added tax or personal income tax;
- Advise on adjusted tax rates for households and individuals paying taxes by estimation method upon changes in business activities such as: changes in scale, location; changes in business fields; ceasing or temporarily stopping business during the tax year;
- Coordinate with the Tax Department to monitor and manage the operation of households and individuals paying taxes by estimation method in the locality.
(2) Responsibilities of the Chairman of bóng đá hôm nay trực tiếp Council
- Decide on the program, and work plans of the council;
- Invite delegates, summon members, and preside over council meetings;
- Assign council members to oversee specific tasks;
- Decide and bear general responsibility for the council's and members' operations during the execution of tasks according to regulations;
- Report in writing to the Chairman of the District People’s Committee and the Head of the Tax Department in cases of personal or other members' inability to continue participating in the council;
- Sign documents and transactions on behalf of the council.
(3) Responsibilities of members of bóng đá hôm nay trực tiếp Council
- General responsibilities of council members:
+ Carry out work as assigned by the Chairman and be accountable to the Chairman for the assigned tasks;
+ Participate fully in council activities;
+ Present opinions at meetings or in writing;
+ Report in writing to the Chairman in cases of inability to continue participating in the council.
- Responsibilities of the standing member of the council
+ Propose the program, work plan, and task assignment for each member for the Chairman's consideration and decision;
+ Prepare documents, record meeting minutes, and compile members' opinions;
+ Report to the Chairman and Head of the Tax Department in cases of changes or additions of council members.
(4) bóng đá hôm nay trực tiếp Council is responsible for sending tax consultancy results to the District and Commune People's Committees at the same time as sending such results to the Tax Department.