Decision No. 68/2007/QD-BTC on the issuance of the "Regulation on the Operation of the Tax Advisory Councils at Communes, Towns, and Urban Villages"

Decision No. 68/2007/QD-BTC of the Ministry of Finance issues the Regulation on the Operation of the Tax Advisory Councils at Communes, Towns, and Urban Villages. This document stipulates the functions, tasks, and working regulations of tax advisory councils at local units.

Số hiệu68/2007/QĐ-BTC
Loại văn bảnDecision
Cơ quan ban hànhMinistry of Finance
Người kýTrương Chí Trung — Thứ trưởng
Cập nhật28/06/2026
NgànhFinance
Lĩnh vựcTax AdministrationFees and Charges
Ngày ban hành01/08/2007
Ngày áp dụng03/09/2007
Ngày hết hiệu lực11/02/2016
Tình trạngExpired
✦ Tóm lược thông minh

Decision No. 68/2007/QD-BTC of the Ministry of Finance issues the Regulation on the Operation of the Tax Advisory Councils at Communes, Towns, and Urban Villages. This document stipulates the functions, tasks, and working regulations of tax advisory councils at local units.

Các điểm cốt lõi

  • The Tax Advisory Councils at Communes, Towns, and Urban Villages have functions, tasks, and working regulations as prescribed in the Regulation set forth in Article 1 of this Decision.
  • This Decision takes effect fifteen days from the date of publication in the Official Gazette.
  • Relevant agencies are responsible for implementing this Decision.

🌐 Tác động xã hội từ văn bản này

  • Create a tax advisory channel for local residents to help them better understand tax policies.
  • Reduce the burden of tax administration work for tax authorities through the participation of tax advisory councils.

❓ Câu hỏi thường gặp

What are the functions of the Tax Advisory Councils at Communes, Towns, and Urban Villages?

The Tax Advisory Councils at Communes, Towns, and Urban Villages have the function of advising on tax policies for residents and businesses within their local jurisdiction.

When does this Decision take effect?

This Decision takes effect fifteen days from the date of publication in the Official Gazette.

Which agencies are responsible for implementing this Decision?

Provincial People's Committees, General Department of Taxation, Provincial Tax Departments under central cities, and other relevant units within their functions and powers are responsible for implementing this Decision.

How do the Tax Advisory Councils at Communes, Towns, and Urban Villages operate?

The functions, tasks, and working regulations of the Tax Advisory Councils at Communes, Towns, and Urban Villages are prescribed in the Regulation set forth in Article 1 of this Decision.

Is this Decision related to enterprises or only to individuals?

This Decision applies to both enterprises and individuals within the local jurisdiction, helping them better understand tax policies.

Toàn văn

MINISTRY OF FINANCE

SOCIALIST REPUBLIC OF VIET NAM
Independence – Freedom – Happiness

NUMBER: 68/2007/QD-BTC
DATE: August 1, 2007
Pursuant to …;
REGARDING THE ISSUANCE OF THE "REGULATIONS ON THE OPERATIONS OF THE LOCAL TAX ADVISORY BOARD"
___________________________________
THE MINISTER OF FINANCE
WHEREAS, Article 12 of the Law on Tax Administration No. 78/2006/QH11 adopted by the National Assembly at its 10th session, 11th term on November 29, 2006;
WHEREAS, Decree No. 86/2002/ND-CP dated November 5, 2002 and Decree No. 7/2003/ND-CP dated July 1, 2003 of the Government stipulating the functions, tasks, powers, and organizational structure of Ministries and ministerial-level agencies;
CONSIDERING the proposal of the Director General of the General Department of Taxation,
DECISION:

Article 1. ISSUES THE "REGULATIONS ON THE OPERATIONS OF THE LOCAL TAX ADVISORY BOARD".

Article 2. The local tax advisory board has functions, tasks, and working regulations as prescribed in Article 1 of this Decision.

Article 3. This Decision takes effect fifteen days from the date of publication in the Official Gazette.

Provincial People's Committees, the General Department of Taxation, Tax Departments of centrally governed cities and provinces, and other relevant units within their respective functions and authorities shall be responsible for implementing this Decision.

DEPUTY MINISTER
DEPUTY MINISTER
(Signed)
Truong Chi Trung
Văn bản này đang được cập nhật văn bản gốc, vui lòng xem nội dung toàn văn và kiểm tra lại sau.

Tải văn bản

Văn bản này đang được cập nhật văn bản gốc, vui lòng xem nội dung toàn văn và kiểm tra lại sau.