Joint Circular No. 146/2010/TTLT/BTC-BCA-BQP guiding the exchange and provision of customs information and taxpayer information.

JOINT CIRCULAR

 Guidelines for the exchange and provision of customs information and taxpayer information

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Pursuant to the Customs Law No. 29/2001/QH10 dated June 29, 2001 and the Law No. 42/2005/QH11 dated June 14, 2005 amending and supplementing certain articles of the Customs Law;

Pursuant to the Law on Tax Administration No. 78/2006/QH11 dated November 29, 2006;

Pursuant to Decree No. 154/2005/NĐ-CP dated December 15, 2005 detailing certain provisions of the Law on Customs regarding customs procedures, inspection, and supervision;

Pursuant to Decree No. 85/2007/NĐ-CP dated May 25, 2007 detailing the implementation of certain provisions of the Law on Tax Administration;

The Ministry of Finance, the Ministry of Public Security, and the Ministry of National Defense provide guidelines for the exchange and provision of customs information and taxpayer information as follows:

 

Chapter I

GENERAL PROVISIONS 

Article 1. Scope of Regulation

This Circular guides the exchange and provision of customs information and taxpayer information between customs authorities and tax authorities under the Ministry of Finance with functional agencies of the Ministry of Public Security and the Ministry of National Defense (hereinafter referred to collectively as the parties).

Article 2. Applicability

This Circular applies to customs authorities, tax authorities, functional agencies of the Ministry of Public Security and the Ministry of National Defense, and other organizations and individuals participating or related to the exchange and provision of customs information and taxpayer information.

Article 3. Principles for the Exchange and Provision of Information

1. The exchange and provision of information must be carried out in accordance with the provisions of the law within the scope of functions, tasks, and authorities of each party.

2. Information exchanged and provided must be used for the correct purpose, serving operational activities according to the functions and tasks of the information recipient.

3. Parties exchanging and providing information have the responsibility to promptly, accurately, and fully exchange and provide information.

4. The parties shall exchange, provide, manage, and use information in accordance with the laws on state secrets protection and the confidentiality regulations specific to their respective ministries; it is absolutely forbidden to disclose confidential information and its sources.

5. Information exchanged and provided between peer-level parties; in necessary cases, exchanges at different levels may occur.

6. The agencies designated as the main points of contact for exchanging and providing information for each party as stipulated in Article 6 of this Circular must allocate personnel and means to ensure smooth and timely exchanges and provision of information among the parties.

Chapter II

SPECIFIC PROVISIONS 

Article 4. Content of Customs Information and Taxpayer Information Exchanged and Provided Among the Parties

1. Information related to businesses and individuals involved in export and import activities; information about taxpayers suspected of violating the law.

2. Information related to anti-crime activities.

3. Other relevant information concerning state management in customs and taxation.

The specific contents of the information exchanged and provided among the parties are detailed in Appendix No. 01 issued together with this Circular.

Article 5. Forms and Time Limits for the Exchange and Provision of Information

1. The exchange and provision of information shall be carried out through the following forms:

a) Direct exchange and provision

When the parties request the exchange and provision of information, they shall send representatives to contact the information-providing agency. In this case, there must be an introduction letter from the managing agency accompanied by a request form for the exchange and provision of information as prescribed in Appendix No. 02 issued together with this Circular.

b) Indirect exchange and provision

Upon receiving a request form for the exchange and provision of information, based on the nature of the information being exchanged and provided, the authorized person may decide to proceed with the exchange and provision of information in the form of electronic data or through other means such as telephone, fax, etc.

2. Time limits for the exchange and provision of information

a) Regularly

Monthly information is compiled from the 21st day of the previous month to the 20th day of the following month and sent to the parties before the 25th of each month in writing or electronically.

b) Irregularly

- Units requiring the exchange and provision of information for management, investigation, verification, and handling specific cases must submit a written request for the exchange and provision of information to the relevant party.

- If the request for the exchange and provision of information is made directly, the requested agency must provide the information immediately on the same day; if it cannot be provided immediately due to objective reasons, it must set a date for provision, but not later than five working days from the date of receipt of the request.

- For requests for written information, the requested party must provide the requesting party within the time limit specified in the request or at the latest within five working days from the date of receipt of the request.

- For requests to read and study information on-site, the requested party must provide the information immediately upon approval by the authorized person. If immediate provision is not possible, the requested party must clearly state the reason.

- If the request for information cannot be met, the requested party must issue a written notification stating the reason within three working days from the date of receipt of the request.

Article 6. Exchange and Provision of Information Hub

1. Exchange and Provision of Information Hub at the Central Level:

a) Agencies under the Ministry of Finance including: the Anti-Smuggling Investigation Department and the Post-Customs Clearance Inspection Department under the General Department of Customs; the Tax Inspection Board under the General Department of Taxation.

b) Agencies under the Ministry of Public Security including: the Social Order Crime Investigation Police Department, the Economic and Administrative Crime Investigation Police Department, the Drug Crime Investigation Police Department, the Corruption Crime Investigation Police Department, the Environmental Crime Prevention and Suppression Police Department, the High-Tech Crime Prevention and Suppression Police Department, the Criminal Fugitive Search Police Department, the Interpol Vietnam Office, the Office for Crime Prevention and Suppression and Drug Control under the General Administration of Public Security; the Social Order Administrative Management Police Department, the Fire Prevention, Firefighting and Rescue Police Department, the Road Traffic Police Department, the Inland Waterway Police Department under the General Administration of Social Order and Safety Management; the Political Security Protection Bureau 2, Political Security Protection Bureau 3, Political Security Protection Bureau 4, Political Security Protection Bureau 5, Political Security Protection Bureau 6, Political Security Protection Bureau 7, the Exit and Entry Administration Bureau under the First General Political Security Bureau; the Internal Political Security Bureau, the Financial and Monetary Security Bureau, the Comprehensive Economic Security Bureau, the Agricultural and Rural Security Bureau, the Information and Communication Security Bureau, the Social Security Bureau, the Northwest Security Bureau, the Central Highlands Security Bureau, the Southwest Security Bureau, the Criminal Investigation Bureau under the Second General Political Security Bureau.

c) Agencies under the Ministry of National Defense including: the Planning and Investment Department; the General Staff, the Reconnaissance Department, the Counter-Narcotics Department of the Border Guard Command; the Coast Guard Department and the Criminal Investigation Department of the Ministry of National Defense.

2. Exchange and Provision of Information Hub at the Provincial Level:

a) Financial agencies including: the Provincial, Multi-Provincial, and City Customs Departments (directly the Violation Handling and Business Information Collection and Processing Section or the Violation Handling and Business Information Collection and Processing Team where there is no Inspection Department and Post-Customs Clearance Inspection Sub-department); the Subordinate Customs Departments located in other provinces and cities; the Provincial and Municipal Tax Departments directly under the central government (directly the Tax Inspection Section).

b) Public Security agencies including: the Social Order Crime Investigation Police Section, the Economic and Administrative Crime Investigation Police Section, the Drug Crime Investigation Police Section, the Environmental Crime Prevention and Suppression Police Section, the Criminal Fugitive Search Police Section, the Social Order Administrative Management Police Section, the Fire Prevention, Firefighting and Rescue Police Section, the Road Traffic Police Section, the Inland Waterway Police Section, the Economic Security Section, the Exit and Entry Management Section, the Criminal Investigation Section, the Internal Political Security Section, the Social Security Section, the Political Security Protection Section 2, Political Security Protection Section 4, Political Security Protection Section 6, the Financial and Monetary Security Section, the Protective Police Section.

c) Military agencies including: the Provincial and City Border Guard Commands, the Coastal Region Coast Guard, and the Criminal Investigation Section at the Military Region Command.

3. Exchange and Provision of Information Hub at the District Level Includes:

a) The District Tax Departments of the city districts, counties, towns, and provincial cities (directly the Tax Inspection Team).

b) The Public Security Departments of the city districts, counties, towns, and provincial cities.

c) The Criminal Investigation Units, the Border Guard Port and Maritime Border Guard Headquarters, the Border Guard Checkpoint Posts, and the Border Guard Posts subordinate to the Provincial Border Guard Command.

Article 7. Persons with authority to request and provide information

1. Ministry of Finance

a) Customs Authority

- Director and Deputy Director of the Anti-Smuggling Investigation Department; Director and Deputy Director of the Post-Customs Clearance Inspection Department.

- Director and Deputy Director of Provincial, Multi-Provincial, and City Customs Departments.

b) Tax Authority

- Inspector General and Deputy Inspector General under the General Department of Taxation.

- Director and Deputy Director of the Tax Department.

- Director and Deputy Director of the Tax Revenue Office.

2. Ministry of Public Security

a) Director and Deputy Director of the following departments: Criminal Police Department for Social Order Crimes, Criminal Police Department for Economic Management and Official Crimes, Criminal Police Department for Drug Crimes, Criminal Police Department for Corruption Crimes, Environmental Crime Prevention and Control Police Department, High-Tech Crime Prevention and Control Police Department, Fugitive Search Police Department, Interpol Vietnam Office, Permanent Office for Crime Prevention and Control and Drugs under the General Bureau of Public Security; Administrative Management Police Department for Social Order, Fire Prevention and Rescue Police Department, Traffic Police Department for Road and Railways, Waterway Police Department under the General Bureau of Public Security for Administrative Management of Social Order and Safety; Political Security Protection Department 2, Political Security Protection Department 3, Political Security Protection Department 4, Political Security Protection Department 5, Political Security Protection Department 6, Political Security Protection Department 7; Exit and Entry Administration Department under the First General Bureau of Security; Internal Political Security Department, Financial Security and Investment Department, Comprehensive Economic Security Department, Agricultural and Rural Security Department, Information and Communication Security Department, Social Security Department, Northwest Security Department, Central Highlands Security Department, Southwest Border Security Department, Investigative Security Department under the Second General Bureau of Security of the Ministry of Public Security.

b) Director and Deputy Director of Provincial Public Security.

c) Head and Deputy Head of the following rooms: Social Order Crime Investigation Room, Economic Management and Official Crime Investigation Room, Drug Crime Investigation Room, Environmental Crime Prevention and Control Room, Fugitive Search Room, Administrative Management Room for Social Order, Fire Prevention and Rescue Room, Traffic Room for Road and Railways, Waterway Room, Economic Security Room, Exit and Entry Administration Room, Investigative Security Room, Internal Political Security Room, Social Security Room, Political Security Protection Room 2, Political Security Protection Room 4, Political Security Protection Room 6, Financial Security and Investment Room, Protective Police Room.

d) Head and Deputy Head of County Public Security.

3. Ministry of National Defense

a) Director and Deputy Director of the Planning and Investment Department; Director and Deputy Director of the Coast Guard Police Department; Director and Deputy Director of the Criminal Investigation Department; Chief of Staff and Deputy Chief of Staff of the Border Guard Force, Director and Deputy Director of the Reconnaissance Department and Director and Deputy Director of the Counter-Narcotics Department under the Command of the Border Guard Force.

b) Commander and Deputy Commander of the Provincial Border Guard Command directly under the Central Government, Commander and Deputy Commander of the Border Gate and Port Command, Head and Deputy Head of Border Guard Posts; Commander and Deputy Commander of the Maritime Police Region; Head and Deputy Head of the Criminal Investigation Room of Military Region, Head and Deputy Head of the Regional Criminal Investigation Agency.

Article 8. Conditions for Ensuring Material and Technical Bases and Funding

1. The parties shall be equipped with modern technical means and equipment to ensure the implementation of information exchange and provision.

2. The parties are responsible for organizing surveys of their own sectoral databases to standardize data when building software for networked information technology services to facilitate information exchange and provision according to each party's requirements and capabilities. When conditions are met, the parties will proceed with network connection exchanges, agree on password permissions for updating information in accordance with this Circular.

3. The funding for ensuring information exchange and provision as stipulated in this Circular shall be allocated within the annual budget for regular operational expenses of each Ministry and Sector provided by the State.

Chapter III

IMPLEMENTATION  

Article 9. Effective Date

This Circular takes effect forty-five days from the date of signature.

Article 10. Responsibility for Implementation

1. The Ministry of Finance, the Ministry of Public Security, and the Ministry of National Defense, within their respective functions and tasks, are responsible for disseminating, guiding, inspecting, and urging the implementation of this Circular in agencies and units under their sectors.

2. The Ministry of Finance is responsible for overseeing, compiling, and summarizing the implementation status of this Circular.

3. During the implementation process, if difficulties or obstacles arise, units and localities are requested to promptly report to the Ministry of Finance, the Ministry of Public Security, and the Ministry of National Defense for timely guidance.

 

 

 

ANNEX NO. 01

CONTENT OF INFORMATION TO BE EXCHANGED AND PROVIDED

(Annexed to Joint Circular No. 146/2010/TTLT/BTC-BCA-BQP dated September 23, 2010 issued by the Ministry of Finance, the Ministry of Public Security, and the Ministry of National Defense) Content of Information to be Exchanged

 

 

 

APPENDIX NO. 02

MANAGING UNIT

(Annexed to Joint Circular No. 146/2010/TTLT/BTC-BCA-BQP dated September 23, 2010 issued by the Ministry of Finance, the Ministry of Public Security, and the Ministry of National Defense)

 Requesting unit...

                        

- Name and position of officer receiving information: ...

 

Respectfully submitted to: ... 

            - Content of information to be exchanged and provided: ...

            - Purpose of use:.... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 

            - Method of exchange and provision: ...

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            - Time of exchange and provision: ...

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            - Form of exchange, provision: … 

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            - Time of exchange, provision: … 

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