DECISION OF THE MINISTER OF FINANCE

concerning the issuance of regulations on cooperation in work among the Tax System, Customs, and State Treasury in managing tax revenue and other state budget revenues

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THE MINISTER OF FINANCE

Pursuant to the State Budget Law, various Tax Laws, and the Customs Law;

Pursuant to Decree No. 86/2002/ND-CP dated November 5, 2002 of the Government stipulating the functions, tasks, powers, and organizational structure of Ministries and ministerial-level agencies;

BASED ON Decree No. 77/2003/NĐ-CP dated July 1, 2003 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Based on the proposal of the Director General of the General Department of Taxation, the Director General of the General Department of Customs, and the Director General of the State Treasury.

Pursuant to …;

Article 1. Issued together with this Decision: "Regulations on Cooperation in Work Among the Tax System, Customs, and State Treasury in Managing Tax Revenue and Other State Budget Revenues."

Article 2. This Decision takes effect from the date of signature.

Article 3. The Heads of the Ministry of Finance's Office, the Director General of the General Department of Taxation, the Director General of the General Department of Customs, the Director General of the State Treasury, and related organizations and individuals are responsible for implementing this decision./.

REGULATIONS ON COOPERATION IN WORK

BETWEEN THE TAX SYSTEM, CUSTOMS, AND STATE TREASURY

IN MANAGING TAX REVENUE AND OTHER STATE BUDGET REVENUES

(Issued together with Decision No. 1081/QD-BTC dated April 6, 2004of the Minister of Finance)

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 PART I

GENERAL PROVISIONS

Article 1. These Regulations prescribe the cooperation in work among the Tax System, Customs, and State Treasury in performing their respective functions, tasks, and powers as prescribed by the State Budget Law, various Tax Laws, the Customs Law, and relevant legal documents with the aim of:

1. Ensuring compliance with laws on taxes and state budget revenues, creating favorable conditions for taxpayers when fulfilling their obligations to pay state budget revenues;

2. Enhancing the effectiveness of activities of the Tax System, Customs, and State Treasury in managing tax revenue and other state budget revenues.

Article 2. Content of cooperation:

Cooperation in information exchange; organization of collection of state budget revenues; inspection and examination of compliance with tax laws and other cooperations aimed at collecting taxes and other state budget revenues accurately, fully, and promptly, preventing violations of tax laws.

Article 3. Principles of cooperation:

1. Cooperation must be uniformly implemented from central to local levels throughout the country.

2. Any difficulties arising during cooperation shall be discussed to reach timely solutions. In case of disagreement, each sector shall report to its immediate superior authority, and if there are still differing opinions, they shall report to the Ministry of Finance for guidance.

3. Cooperation in handling tax violations must be carried out in accordance with the provisions of the law. Violations by taxpayers within the jurisdiction of a particular sector must be transferred to that sector for handling. The results of such handling shall be notified to the relevant sectors.

4. Information provision shall be conducted regularly between the Tax, Customs, and State Treasury authorities at the same level within the same locality.

When Tax, Customs, and State Treasury authorities in different localities request information, the authorities in those localities shall have the responsibility to provide information according to the provisions of these Regulations.

5. Information exchange between the three sectors must be kept confidential in accordance with the law.

PART II

SPECIFIC PROVISIONS

A - PROVISIONS ON INFORMATION EXCHANGE

Article 4. Content of information exchange:1. Information on policies and systems related to tax revenue management of the three sectors.

2. General information about tax revenue management agencies:

- List, tax agency codes by administrative area;

- List of collection points of Tax, Customs, and State Treasury agencies in the area.

3. Information on taxpayers managed by the Tax and Customs sectors including:

- General information on name, address (telephone number, fax if available), taxpayer identification number, chapter, type, section, item, sub-item according to the current budget classification...

- Information on business operations: list of newly registered businesses, currently operating businesses, businesses that have ceased operations, dissolved, bankrupted, renamed, changed taxpayer identification number, relocated.: - Some necessary information on production and business activities of import-export enterprises.

- Information on tax payment status:

+ Amount of tax due (detailed by type of tax according to the state budget classification), payment deadline;

+ Amount of tax paid (detailed by receipt; summarized by day, month, year);

+ Value-added tax refund amount, time and location of refund;

+ Amount of tax refunded (excluding value-added tax) directly through the State Treasury (not deducted from the tax due in the next period) based on the decision of the competent authority.

4. Information on taxpayer violations:

- List of taxpayers who owe overdue taxes and are delaying tax payments;

- List of businesses no longer operating at the registered business address;

- Administrative violation information in the fields of taxation and customs.

5. Information related to state budget revenue collection:

- State budget revenue collected in the period (month, quarter, year), detailed by collection agency, budget classification;

- Quarterly state budget revenue forecast, detailed by collection items;

- Monthly revenue plan, detailed by locality, target, divided by direct payment through the State Treasury or Tax and Customs agencies.

6. Other information:

- Quantity of customs declarations, value of goods per declaration of taxpayers;

- Other information serving tax revenue management.

7. Time for information exchange shall be determined by the three sectors.

Forms of information exchange:

1. Information exchange via computer network (using the unified communication infrastructure of the Ministry of Finance).

Article 5. 2. Information exchange by written documents.

3. Direct information exchange.

Scope and limits of information provision:

1. Provide information as prescribed by the Ministry of Finance and the sector.

Article 6. 2. Provide information related to one of the three sectors regarding objects requiring cooperation to resolve difficulties when performing duties according to the functions of each sector.

Handling of information:

1. Each system is responsible for updating information within its jurisdiction for consolidation, verification, and comparison with information received from other sectors and providing information as prescribed.

Article 7. Processing information:

1. Each system is responsible for updating information within its jurisdiction to compile, review, compare with information received from other sectors, and provide information as prescribed.

2. In case of information discrepancies, they must proactively contact, verify, and handle information within their management scope or notify the collaborating agency to check and process according to that agency's responsibility.

Article 8. Coordinate in developing technical standards, bases, and application software to ensure information exchange connectivity among the three sectors from central to local levels. Issue general regulations on updating, transmitting, receiving, utilizing, and securing information on computer networks of the three sectors in accordance with Decision No. 149/2004/QĐ-BTC dated January 14, 2004, of the Minister of Finance regarding the issuance of rules for providing and using electronic data on state budget revenue and expenditure.

While unable to connect computer networks for information exchange, the three sectors shall proactively provide each other through various forms such as written documents or direct exchanges.

B- PROVISIONS ON COOPERATION IN ORGANIZING STATE BUDGET COLLECTION:

Article 9. Responsibilities of the Tax and Customs Systems:

1. Budget Revenue Forecasting:

Based on the annual collection tasks assigned, quarterly collection tasks notified by higher financial authorities, tax registration numbers, and anticipated state budget payments, the Tax and Customs Authorities (responsible for directly managing taxpayers) prepare detailed revenue forecasts within their jurisdiction, categorized by geographic area, business type, individual traders, etc., payment deadlines, classified by methods of direct payment to the State Treasury and payment at Tax and Customs offices. Monthly, the Tax and Customs Authorities prepare the next month's revenue plan and send it to the corresponding State Treasury for coordination in organizing state budget collection.

2. Collection and Payment:

- Based on the tax declaration form submitted by the taxpayer, the revenue authority checks and determines the specific amount of state budget revenue due, including details such as the payer's name, tax number, tax payable during the period, previous period's tax arrears, fines (if applicable); total tax payable, deadline, payment location (transaction point, treasury office or revenue authority), and budget item code (Level, Chapter, Type, Clause, Section, Subsection) to provide to the State Treasury.

- Coordinate with the State Treasury to uniformly define taxpayers who pay directly to the State Treasury and those who pay at Tax and Customs offices; arrange and announce reasonable collection schedules at collection points to avoid concentrating too many collections on certain days of the month, causing difficulties and inefficiencies in organizing collections.

- Directly organize state budget collection for assigned taxpayers and promptly deposit them into the State Treasury (at the State Treasury office) in accordance with current regulations.

- Before processing refunds of taxes and other revenues to taxpayers, if the taxpayer still owes taxes or fines at another revenue authority, they must proactively inform that authority to take appropriate measures.

- Organize accounting for revenue collection, checking, and reconciling revenue figures with the State Treasury.

Article 10. Responsibilities of the State Treasury:

1. Organizing State Budget Collection:

- Based on quarterly and annual revenue forecasts and collection schedules sent by revenue authorities, the State Treasury organizes suitable collection points; ensuring quick and safe collection of state budget revenues, facilitating taxpayers.

- Daily, the State Treasury aggregates all links of revenue receipts (cash and transfers) and sends them to the corresponding revenue authority.

- Daily, the State Treasury summarizes the results of state budget revenue collection in its jurisdiction and sends them to the higher State Treasury and the corresponding revenue authority; simultaneously, it prepares detailed records of state budget revenue collection, categorized by revenue authority, and sends data to the revenue authority for reconciliation, monitoring, and management.

- In case of discovering inaccurate revenue receipt documents (regarding payers, budget items...), the State Treasury temporarily collects the state budget according to the amount stated on the document while immediately notifying the revenue authority to address the issue.

- Implement deductions from taxpayers' bank accounts based on written requests from revenue authorities to collect state budget revenues as prescribed.

2. Processing Refunds of State Budget Revenues According to Orders and Decisions of Competent Authorities.

3. Checking and Reconciling Figures:

- Regularly or unexpectedly coordinate with revenue authorities to check and reconcile state budget revenue figures to ensure accuracy, completeness, and timeliness.international - Verify and confirm figures on revenue reports prepared by revenue authorities.

- Confirm state budget revenue figures deposited into the State Treasury upon request of competent state authorities or taxpayers (upon request of the revenue authority).

C- PROVISIONS ON COOPERATION IN INSPECTION AND AUDIT TO PREVENT AND COMBAT VIOLATIONS OF TAX LAWS:

Depending on the characteristics and circumstances of each case and specific areas, appropriate inspection and audit cooperation methods are decided:

 

Article 11. 1. Indirect Cooperation: Providing information, verifying information, and exchanging professional practices according to each sector's requirements.

2. Direct Cooperation: Dispatching staff to participate in inspections and audits of taxpayers suspected of violating tax and customs laws upon request of each sector.

3. In cases where inspections and audits involve multiple taxpayers suspected of violating tax and customs laws, and the cooperation exceeds the authority of each sector, report to the Ministry of Finance for consideration and decision.

Upon detecting signs of violations of tax and customs laws, the three sectors shall exchange information to cooperate in inspections and audits according to the following contents:

Article 12. 1. Implementation of state policies and systems for managing export and import goods.

2. Determination of the name, quantity, value, and origin of exported and imported goods.

3. Determination of the amount of tax payable, tax exemptions, reductions, refunds, and related tax issues of taxpayers.

4. Business and financial situation of taxpayers.

5. Other contents as stipulated by law deemed necessary to serve inspection and audit work.

Authority to issue joint inspection and audit decisions:

Article 12. Authority to issue decisions on coordinated inspections and examinations:

The sector proposing to conduct joint inspections and examinations in a direct cooperation form shall issue a decision to establish the inspection and examination team. The head of the inspection and examination team shall be an officer from the sector issuing the decision.

Authority issuing inspection and examination decisions:

1. Central level:

The leaders of the General Tax Administration, the General Customs Department, and the State Treasury shall sign the inspection and examination decisions after reaching consensus among the three sectors.

2. Provincial level:

The leaders of the Provincial Tax Departments, Provincial Customs Departments, and Provincial State Treasuries shall sign the inspection and examination decisions after reaching consensus among the three sectors.

D - OTHER COOPERATIONS

Article 14.Cooperate in disseminating and promoting laws on taxation, customs, and state budget.

Article 15.Cooperate in training, professional development, and exchanging experiences related to each sector's management work.

Article 16. Implement other cooperative contents decided by the Minister of Finance.

CHAPTER III

IMPLEMENTATION PROVISIONS

Article 17. Every three months, provincial-level Tax Departments, Customs Departments, and State Treasuries shall organize meetings to evaluate the implementation of this cooperation mechanism to enhance the quality of management work and ensure consistency, tightness, avoid overlapping, and minimize inconvenience for taxpayers.

Annually, the General Tax Administration, the General Customs Department, and the State Treasury shall hold conferences to assess cooperation results, draw lessons, resolve issues, and propose directions for cooperation to implement this mechanism.

Article 18. Units and individuals within any of the three sectors that effectively implement this mechanism shall be rewarded. If violations occur, causing adverse impacts and consequences on tax collection and state budget revenues, disciplinary actions will be taken based on the severity of the violation.

Article 19. The General Tax Administration, the General Customs Department, and the State Treasury shall cooperate with the Information Technology and Financial Statistics Bureau to unify data structures and organize the entry of data into the financial sector's database, ensuring information exchange between the three sectors.

Article 20. The General Directors of the General Tax Administration and the General Customs Department, and the Director-General of the State Treasury are responsible for coordinating to guide, organize the implementation, and monitor the enforcement of this mechanism.

During the implementation process, if there are issues requiring amendments or supplements, they shall be reported to the Minister of Finance for consideration and decision./.