Joint Circular No. 01/2006/TTLT-BTC-NHNN guides the exchange and provision of information between tax authorities and banks and credit institutions. The document specifies specific cases for providing information, authority to sign documents, forms of information provision, responsibilities of the parties, and coordination through an information system.
적용 범위
Tax authorities, banks, and credit institutions
핵심 사항
- Tax authorities may request banks to provide information on payment activities related to import and export goods; documents related to the payment of import and export consignments for inspection and determination of taxable value.
- Banks may request tax authorities to provide information related to customers, including cases where organizations and individuals violate laws in the field of currency and banking operations; transactions deemed suspicious under the law.
- Authority to sign documents for providing or requesting information is the Director General or Deputy Director General of the Tax Department, Post-Customs Inspection Department, Anti-Smuggling Investigation Department, Provincial Customs Department, Central City Customs Department for tax authorities; General Director (Director), Deputy General Director (Deputy Director) of banks; Branch Manager, Deputy Branch Manager of bank branches in provinces and cities for banks.
- Information provided must be used for the intended purpose and kept confidential according to state regulations.
- The deadline for providing information is five working days, which may be extended up to ten working days at most.
🌐 이 문서의 사회적 영향
- Positive impact: Facilitates cooperation between tax authorities and banks in exchanging information for tax collection management, post-clearance inspection, and ensuring safety in banking operations.
- Negative impact: May impose a burden on time and effort for the parties when implementing the provisions.
❓ 자주 묻는 질문
In what circumstances can tax authorities obtain information from banks?
Tax authorities may request banks to provide information on payment activities related to import and export goods, documents related to the payment of import and export consignments for inspection and determination of taxable value (Article 5.1).
In what circumstances can banks obtain information from tax authorities?
Banks may request tax authorities to provide information related to customers, including cases where organizations and individuals violate laws in the field of currency and banking operations; transactions deemed suspicious under the law (Article 5.2).
Who has the authority to sign information provision documents?
Authority to sign documents for providing or requesting information is the Director General or Deputy Director General of the Tax Department, Post-Customs Inspection Department, Anti-Smuggling Investigation Department, Provincial Customs Department, Central City Customs Department for tax authorities; General Director (Director), Deputy General Director (Deputy Director) of banks; Branch Manager, Deputy Branch Manager of bank branches in provinces and cities for banks (Article 6).
What is the deadline for providing information?
The deadline for providing information is five working days, which may be extended up to ten working days at most (Article 10.1).
What are the responsibilities of tax authorities and banks when providing information?
Tax authorities and banks have the right to request information in accordance with this Circular; they have the right to refuse to provide information outside the scope specified. The party providing information is responsible for providing information to the correct recipient within the specified scope within five to ten working days (Article 10).
전문
MINISTRY OF FINANCE
JOINT CIRCULAR
Guidelines for the Exchange and Provision of Information Between Tax Authorities and Banks and Credit Institutions
_______________________________________
Pursuant to the Law on Customs dated June 29, 1992; the Law Amending and Supplementing Certain Provisions of the Law on Customs dated June 14, 2005;
Pursuant to the Law on Credit Organizations dated December 12, 1997; the Law Amending and Supplementing Certain Provisions of the Law on Credit Organizations dated June 15, 2004;
Pursuant to the Decree No. 154/2005/NĐ-CP dated December 15, 2005 of the Government detailing certain provisions of the Customs Law on customs procedures, inspection, and supervision;
Pursuant to Decree No. 155/2005/NĐ-CP dated December 15, 2005 of the Government on the determination of customs value for exported and imported goods;
To meet the requirements of economic integration, create conditions for tax revenue management, post-clearance inspection, and ensure safety in banking activities, the Ministry of Finance and the State Bank of Vietnam hereby jointly issue guidelines for cooperation in the exchange and provision of information between tax authorities (including customs authorities) and banks and credit institutions as follows:
This technical regulation sets out technical requirements, testing methods, sampling procedures; management requirements; responsibilities of organizations and individuals producing, trading, and importing cigarettes.
1. The exchange and provision of information between tax authorities and banks shall only be carried out in cases where organizations or individuals exhibit signs of tax evasion or commercial fraud; tax authorities have decisions to conduct post-clearance inspections on exported or imported goods; organizations or individuals violate laws related to currency and banking activities; organizations or individuals seeking loans from banks or currently borrowing from banks require examination of their financial capacity to fulfill their debt obligations to the bank.
2. The provided information must be used for its intended purpose to serve the operational functions and duties of the receiving authority.
3. Information related to organizations or individuals that fall under the category of state secrets of tax authorities and banks must be provided, transported, received, used, compiled, stored, and preserved according to current state confidentiality regulations.
4. The subjects providing and using information are tax authorities and banks.
II. SPECIFIC PROVISIONS
5. Cases of information provision
5. 1. For tax authorities:
Tax authorities may request banks to provide information on payment activities related to exported, imported, or transited goods of individuals, organizations, and enterprises; documents related to the payment of export or import consignments for the purpose of inspection and determination of taxable value, including the following situations:
- Failure to provide or providing incomplete or inaccurate information regarding purchase price, sale price, or payment value of export or import consignments for the purpose of determining tax liability to the tax authority.
- Being subject to post-clearance inspection measures by customs authorities.
- Changing business registration address or fleeing without notice.
- Documents and records related to export or import consignments showing signs of alteration or erasure aimed at distorting documentation.
5. 2. For banks:
Banks may request tax authorities to provide information related to customers, including the following situations:
- Organizations or individuals seeking loans from banks or currently borrowing from banks where the bank needs to assess their financial capacity.
- Organizations or individuals violating laws related to currency and banking activities, or engaging in suspicious transactions as defined by law.
- Organizations or individuals conducting business not complying with banking payment and credit regulations.
6. Authority to Provide and Request Information
6. 1. For tax authorities:
The Director or Deputy Director of the Tax Inspection Department, the Post-Clearance Inspection Department, the Anti-Smuggling Investigation Department, provincial, inter-provincial, or centrally-administered city customs departments have the authority to sign documents for providing or requesting information as stipulated in Points 7 and 8 of this Circular.
6. 2. For banks:
The General Directors (Directors), Deputy General Directors (Deputy Directors) of banks; Branch Managers; Deputy Branch Managers of bank branches in provinces and cities have the authority to sign documents for providing or requesting information as stipulated in Points 7 and 8 of this Circular.
7. Information and Documents Provided
7. 1. Banks shall provide tax authorities with the following information and documents:
Account number, detailed account ledger copy, international payment document copies, border trade payment document copies of organizations or individuals in the cases specified in Point 5.1 of this Circular.
7. 2. Tax authorities shall provide banks with the following information and documents:
- General information about business organizations or individuals: name, address (telephone number, fax if available) of newly registered business organizations or individuals with tax identification numbers; business organizations or individuals ceasing operations, liquidating, changing names, tax identification numbers, or relocating.
- Tax compliance status of organizations or individuals.
- Customs files of business organizations or individuals to serve as a basis for banks to cooperate with tax authorities in verification and confirmation when necessary to ensure recovery of debts owed by such organizations or individuals.
8. Forms of Information Provision
8. 1. Verification and Confirmation by Written Documentation:
The party requesting information must send a written request to the party providing information, which should include the following elements:
- Purpose of requesting information or documents;
- Content of information or documents to be verified (type of information, documents, name of business organization or individual...);
- Commitment to maintain confidentiality of received information;
- Signature (with stamp) of the authorized person as stipulated in Point 6 of this Circular by the requesting party.
8. 2. Direct Verification and Confirmation:
The party requesting information sends representatives directly to verify or photocopy information or documents at the party providing information. The representative must meet the following conditions:
- Authorized in writing by the authorized person as stipulated in Point 6 of this Circular.
- Possess a written request for information in accordance with the provisions of Point 8.1 of this Circular.
The comparison, confirmation, or copying of information and documents must be recorded in a Memorandum. The Memorandum shall include the following details: date of recording the Memorandum, period during which the information was provided, location where the information was provided, detailed contents of the provided information, scope and purpose of using the information, representatives from the providing party and the requesting party, individuals involved in providing and receiving the information. The Memorandum must be prepared in two copies, each party retaining one copy.
9. Rights of the parties
The tax authority and banks have the right to request information in accordance with the provisions of this Circular; they also have the right to refuse to provide information outside the scope specified in Point 7 of this Circular
10. Obligations of the parties
10.1. The party providing information has the obligation:
- To provide information accurately to the intended recipient within five working days from the date of receipt of the request document, except in cases where the complexity of the information provided may affect the normal operations of the providing party, in which case the deadline may be extended but not exceeding ten working days;
- To be responsible for the accuracy of the information provided;
- To retain records related to the provision of information, including: the request document, memorandum of comparison and confirmation of information, necessary certificates and documents;
- To ensure the confidentiality of the provided information to prevent responsive actions by organizations and individuals under suspicion;
10.2. The party requesting information has the obligation:
- To use the information and documents only for the intended purpose; if used otherwise, they must bear legal responsibility;
- To retain records related to the provision of information, including: memorandum of comparison and confirmation of information, provided certificates and documents;
- To implement the confidentiality of information classified as state secrets according to Point 3 of this Circular for the tax authority and bank;
11. Exchange of information through computer systems
This Circular does not apply to the provision of information through inter-agency network connections between the tax authority and banks. For the provision of information through computer systems, the Ministry of Finance and the State Bank of Vietnam will issue separate guidelines when conditions permit.
III. IMPLEMENTATION PROVISIONS
12. During the cooperation process, if a bank discovers that its customer shows signs of losing payment capability, it must proactively inform the tax authority to take preventive measures against tax evasion. Conversely, if the tax authority identifies signs of bankruptcy or dissolution in a business organization or individual, it must proactively inform the bank to promptly recover loans.
13. Any issues arising during the exchange of information must be reported to the immediate superior for timely resolution. If unresolved, they should be reported to the Ministry of Finance and the State Bank of Vietnam for unified handling.
14. This Joint Circular takes effect fifteen days after its publication in the Official Gazette./.
| DIRECTOR DEPUTY DIRECTOR (Signed) Nguyen Dong Tien |
DEPUTY MINISTER DEPUTY MINISTER (Signed) Truong Chi Trung |
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