Circular No. 1537/TCT-TCHQ-KBNN guiding Decision No. 1081/QD-BTC

REGULATIONS

OF THE GENERAL DEPARTMENT OF TAXATION AND THE GENERAL DEPARTMENT OF CUSTOMS

Regarding the process for exchanging tax identification number information of entities and individuals engaged in import and export activities between the General Department of Taxation and the General Department of Customs

- Based on the provisions of the Customs Law and various Tax Laws concerning the functions and responsibilities of the General Department of Customs and the General Department of Taxation;

- Based on Circular No. 80/2004/TT-BTC dated August 13, 2004 of the Ministry of Finance guiding the implementation of Decision No. 75/1998/QĐ-TTg dated April 4, 1998 of the Prime Minister regarding the tax payer identification number;

- Based on Decision No. 1081/QĐ-BTC dated April 6, 2004 of the Minister of Finance promulgating the regulations on cooperation between the Tax System, Customs and State Treasury and guidance at Point 1, Point 2 Section I of Circular No. 1537/TCT-TCHQ-KBNN dated May 24, 2004;

- Based on Project No. 1866 TCT/THTK dated June 21, 2004 signed between the General Department of Taxation and the General Department of Customs;

The General Department of Taxation and the General Department of Customs hereby stipulate:

Article 1.

Unify the regulation "Process for exchanging tax identification number information of entities and individuals engaged in import and export activities between the General Department of Taxation and the General Department of Customs".

Article 2.

This regulation shall take effect from October 1, 2004.

Article 3.

The Director of the Information Technology Center - Statistics of the Taxation Service, the Director of the Information Technology and Statistics Department of the Customs Service and units under the General Department of Taxation and the General Department of Customs are responsible for implementing this regulation.

PROCEDURE FOR EXCHANGE OF INFORMATION ON TAX IDENTIFICATION NUMBERS OF ENTITIES AND INDIVIDUALS ENGAGED IN IMPORT AND EXPORT ACTIVITIES BETWEEN THE GENERAL DEPARTMENT OF TAXATION AND THE GENERAL DEPARTMENT OF CUSTOMS
(Annexed to Regulation No. 1460 dated September 30, 2004 of the Director-General of the General Department of Taxation and the Director-General of the General Department of Customs)

In accordance with Circular No. 80/2004/TT-BTC dated August 13, 2004 of the Ministry of Finance on issuing tax identification numbers for entities and individuals engaged in production and business activities within the domestic market and issuing import and export identification numbers for entities and individuals engaged in import and export activities, the procedure for issuing import and export identification numbers will be combined with the procedure for issuing tax identification numbers. The Tax Authority is responsible for receiving and processing tax registration files and issuing Certificates of Tax Identification Numbers as well as Certificates of Import and Export Identification Numbers.

The General Department of Taxation and the General Department of Customs have agreed to specifically stipulate the procedure for exchanging tax identification number information of entities and individuals engaged in import and export activities between the General Department of Taxation and the General Department of Customs as follows:

I. CONTENT AND FREQUENCY OF INFORMATION EXCHANGE

A. INFORMATION FROM THE GENERAL DEPARTMENT OF TAXATION:

1. Information about lists

- Content of information:

. Administrative area list

. Tax authority list

. Budget item list

. Other related lists: Business type, industry...

- Frequency of exchange:

. When initiating the system, the General Department of Taxation sends all information about the lists to the General Department of Customs.

. The General Department of Taxation transmits changes in information to the General Department of Customs immediately upon any change in the lists.

2. Information about tax identification numbers of entities engaged in import and export activities

2.1. Information on newly registered entities

- Content of information:

All tax registration information of entities and individuals engaged in import and export activities already in the General Department of Taxation's database (as attached).

- Frequency of exchange:

. When initiating the system, the General Department of Taxation sends all tax registration information of entities and individuals engaged in import and export activities already in its database to the General Department of Customs.

. Every day, the General Department of Taxation's management system extracts all information of new entities and individuals who have registered for tax and are engaged in import and export activities and sends it to the General Department of Customs immediately after confirming the tax identification number at the General Department of Taxation.

2.2. Information on changes in tax registration of taxpayers

- Content of information:

The General Department of Taxation extracts information on changes in the tax registration declaration form of taxpayers engaged in import and export activities and sends it to the General Department of Customs.

Information on changes in taxpayers sent to the General Department of Customs includes:

. Tax identification number

. Status of tax identification number

. Date of information change

. Changed indicators such as name, address, industry, labor force, capital, etc.

. New value of changed indicators: New values of indicators such as name, address, industry, labor force, capital, etc.

- Frequency of exchange:

The General Department of Taxation transmits immediately to the General Department of Customs when there is a change in information.

2.3. Information on taxpayers newly registering for import and export identification numbers

- Content of information:

Taxpayers currently operating and newly registering for import and export identification numbers, after being issued additional certificates of import and export identification numbers, the General Department of Taxation sends all information on the tax registration declaration form of these taxpayers to the General Department of Customs, similar to the case of transmitting newly generated entities.

- Frequency of exchange: The General Department of Taxation transmits immediately to the General Department of Customs when there is a change in information.

2.4. List of entities engaged in import and export activities that have registered to close their tax identification numbers

- Content of information:

The General Department of Taxation sends information on taxpayers engaged in import and export activities that have registered to close their tax identification numbers to the General Department of Customs for confirmation of completion of customs obligations, including:

. Tax identification number

. Registration date to close the number

. Status: Automatically set to pending confirmation of completion of customs obligations.

- Frequency of exchange: Transmitted immediately when there is a newly closed taxpayer.

2.5. List of entities engaged in import and export activities that have closed their tax identification numbers after the General Department of Customs has confirmed completion of customs obligations

- Content of information:

After receiving confirmation of completion of customs obligations, the Tax Department updates the tax registration system and completes the procedure to close the tax identification number, and transmits the data on closing the tax identification number to the General Department of Taxation. The General Department of Taxation sends information on taxpayers who have closed their tax identification numbers to the General Department of Customs, including:

. Tax identification number

. Closing date

. Status: Ceased operations and completed closure procedures or ceased operations without completing closure procedures.

. Reason for not completing closure procedures

- Frequency of exchange: Transmitted immediately when there is a change in information.

3. Information on entities suspended from engaging in import and export activities

After receiving the list of entities whose export and import activities have been suspended from the General Department of Taxation, the General Department of Taxation sends the list of entities whose export and import activities have been suspended to the Tax Departments. The Tax Department enters information about the suspension of export and import procedures and issuance of new tax registration certificates, revokes old tax registration certificates, prints and issues new Tax Registration Certificates (indicating "NOT APPLICABLE" under the Export and Import Code Registration field). The Tax Department transmits the change in export and import code registration information to the General Department of Taxation.

- Content of information:

Information transmitted from the General Department of Taxation to the General Department of Customs is the change in the export and import code registration information.

- Frequency of exchange: Transmitted immediately when there is a change in information.

B. CIRCULAR FROM THE GENERAL DEPARTMENT OF CUSTOMS:

1. Information about lists

- Content of information:

. List of customs authorities

- Frequency of exchange:

. When implementing the system, the General Department of Customs sends all information on the list of customs authorities to the General Department of Taxation.

. Subsequently, transmit immediately when there is a change in information.

2. Information confirming completion of customs obligations

After receiving information about taxpayers with export and import activities who have registered to close their tax codes from the General Department of Taxation, the General Department of Customs collects information on the fulfillment of customs obligations of taxpayers from local customs authorities and sends it to the General Department of Taxation.

- Content of information: Information confirming completion of customs obligations

Includes:

. Tax identification number

. Name of taxpayer

. Date of confirmation of completion of customs obligations

. Status: completed/uncompleted customs obligations

. Notes: For example, still owing taxes...

- Frequency: Within five days at the latest, starting from the day the General Department of Customs receives the list of taxpayers closing their tax codes from the General Department of Taxation.

3. List of entities whose export and import activities have been suspended

The General Department of Customs compiles information on taxpayers whose export and import activities have been suspended from local customs authorities and sends it to the General Department of Taxation.

- Content of information: List of taxpayers whose export and import activities have been suspended includes:

. Tax identification number

. Name of taxpayer

. Date of suspension of export and import activities

. Reason for suspension

- Exchange frequency: The General Department of Customs sends information to the General Department of Taxation immediately after receiving information from local customs authorities.

II. IMPLEMENTATION

- Entrust the Information Technology and Statistics Center of the General Department of Taxation; the Information Technology and Statistics Bureau of the General Department of Customs to be the main point of contact for information exchange between the two sectors.

- The Information Technology and Statistics Center of the General Department of Taxation; the Information Technology and Statistics Bureau of the General Department of Customs are responsible for ensuring the security of each side's systems, ensuring that exchanged information is encrypted, confirmed, and stored with a history of the information sent by their own unit.

- Conduct weekly verification of all information exchanged between the General Department of Taxation and the General Department of Customs as mentioned above.

- During implementation, if there are any difficulties, they must promptly report to the leadership of the General Department of Taxation and the General Department of Customs for timely consideration and resolution.

ANNEX

LIST OF INFORMATION INDICATORS FOR TAX REGISTRATION OF ENTITIES AND INDIVIDUALS ENGAGED IN EXPORT AND IMPORT ACTIVITIES