Joint Circular No. 198/2009/TTLT/BTC-BCT-BKH guides the exchange and provision of information related to taxpayers in the fields of state management on taxation, customs, investment, trade, and industry.

JOINT CIRCULAR

Guidelines for the exchange and provision of information related to taxpayers

in the field of state management on tax, customs, investment, trade, and industry

____________________

 

 

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

               Pursuant to the Customs Law No. 29/2001/QH10 dated June 29, 2001; the Law Amending and Supplementing Certain Provisions of the Customs Law dated June 14, 2005;

               The Ministry of Finance, the Ministry of Industry and Trade, and the Ministry of Planning and Investment hereby issue guidelines for the exchange and provision of information and materials related to taxpayers (NNT) in the field of state management on tax, customs, investment, trade, and industry as follows:

Chapter I. GENERAL PROVISIONS

Article 1. Scope of Regulation

These Circulars provide guidelines for the exchange and provision of information and materials related to taxpayers in the field of state management on tax, customs, investment, trade, and industry between the Tax Authority and the Customs Authority under the Ministry of Finance with units under the Ministry of Industry and Trade and the Ministry of Planning and Investment for the purpose of serving state management (hereinafter referred to collectively as the parties).

Article 2. Principles for exchanging, providing, and using information and materials

1. Information and materials (hereinafter referred to collectively as information) requested for exchange and provision must originate from management needs consistent with the functions, tasks, and authorities of the parties and be used for their intended purposes, complying with relevant laws.

2. The exchange and provision of information must ensure timeliness and accuracy according to the requirements of the parties.

3. The parties are responsible for exchanging, providing, managing, using, and responding to information in accordance with the State Secrets Protection Decree. Under no circumstances shall information be used outside the scope of serving state management.

4. Information exchanged and provided between the parties shall be exchanged at the same level. Exchanges and provisions at different levels shall be carried out when the same-level party does not directly hold the information.

5. Parties providing information have the right to refuse to provide information beyond the scope specified in Article 1 of this Circular.

Chapter II. SPECIFIC PROVISIONS

Article 3. List of information to be exchanged and provided between the parties

1. Information related to the activities of state management of the Customs Authority and the Tax Authority under the Ministry of Finance; the Ministry of Industry and Trade; and the Ministry of Planning and Investment that the parties exchange and provide to serve the purpose of state management according to the List of Information to be Exchanged and Provided Between the Parties detailed in the Appendix attached to this Circular.

2. Based on specific needs, the parties may agree in writing to modify and supplement the List of Information to be Exchanged and Provided to suit their needs and consider it an integral part of this Circular.

Article 4. Forms and deadlines for exchanging and providing information

1. Forms of exchanging and providing information

a) Direct exchange and provision in writing:

The request for information provision must clearly specify the name of the information content requested, the time of provision, the location of provision, the form of the document (original; copy; photocopy; printout from a computer; etc.), and the purpose of requesting the information and materials.

Upon receiving a request for information provision, the party requested to provide the information must organize the collection and provision of the information based on the content of the request and the deadline for provision.

The person assigned to exchange and receive information must present an introduction letter signed by the authorized person as stipulated in Article 6 of this Circular, along with the request for information provision.

b) Exchange and provision of information through electronic transactions:

In cases where infrastructure allows, the exchange and provision can be conducted electronically (file transfer, email, etc.)

The exchange and provision of electronic data must comply with similar regulations for exchanging and providing information in writing but in electronic form to ensure the legality of the information exchange and provision and prevent unauthorized information provision.

Electronic authentication should be applied to this content in accordance with the regulations.

2. Deadlines for exchanging and providing information

a) For periodic information provision (monthly, quarterly, annually).

Information and materials must be compiled and sent no later than the twentieth day (20) of the following month for monthly periods; no later than the thirtieth day (30) of the following quarter for quarterly periods; and no later than the ninetieth day (90) of the following year for annual periods.

Depending on the nature of each type of information and specific conditions, the parties may agree to change the provision time.

b) For non-periodic information provision.

- For requests for information provision in direct form, the authority requested to provide the information must provide immediately. If immediate provision is not possible, the authority requested to provide the information must issue a notice of provision with a maximum deadline of five (5) working days from the date of receipt of the request.

- For requests for information provision in writing, the authority requested to provide the information must provide the requesting authority according to the deadline specified in the request or no later than ten (10) working days from the date of receipt of the request. If the request cannot be met, the authority requested to provide the information must issue a notification specifying the reasons within three (3) working days from the date of receipt of the request.

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

Article 5. Information Exchange and Provision Points

The units designated as information exchange and provision points for each party, as specified below, have the right to directly request information provision, advise, direct, and coordinate the provision of information to the requesting party within the assigned authority and are responsible for ensuring smooth and timely information exchange between parties.

The information exchange and provision points at three levels of each party include:

1. Ministry of Finance:

a) Central level:

- The Anti-Smuggling Investigation Department under the General Department of Customs.

- The Declaration and Tax Accounting Board, the Reform and Modernization Board under the General Department of Taxation.

- Modernize under the Tax Administration Department.

b) Provincial and centrally-administered city level:

- The Provincial/City Customs Department (directly the Violation Handling and Information Collection and Processing Office or the Violation Handling and Information Collection and Processing Team where there is no such office).

- The Provincial/Centrally-administered City Tax Department (directly the Declaration and Tax Accounting Office).

c) District, county, town, and centrally-administered city district level:

- The Sub-Department of Customs under the Provincial/City Customs Department.

- The Sub-Department of Taxation of districts, counties, towns, and centrally-administered city districts (directly the Declaration and Tax Accounting and IT Team).

2. The Ministry of Planning and Investment:

a) Central level:

- The Editorial Board of the Ministry of Planning and Investment's Electronic Portal;

- The Enterprise Development Department;

- The Foreign Investment Department.

b) Provincial and centrally-administered city level:

- The Department of Planning and Investment of provinces and cities;

- The provincial business registration agency (the Business Registration Office under the Department of Planning and Investment).

3. Ministry of Industry and Trade:

a) Central level:

- The Planning Department.

b) Provincial and centrally-administered city level:

- The Department of Industry and Trade of provinces and cities.

Article 6. Persons Authorized to Request and Provide Information

1. Persons authorized to request and provide information include:

a) Ministry of Finance:

- Minister, Deputy Ministers;

- The Director and Deputy Director of the General Department of Customs, the Director and Deputy Director of the Anti-Smuggling Investigation Department, the Director and Deputy Director of the Provincial/City Customs Department; the Director and Deputy Director of the Sub-Department of Customs.

- The Director and Deputy Director of the General Department of Taxation, the Head and Deputy Head of the Declaration and Tax Accounting Board, the Reform and Modernization Board, the Director and Deputy Director of the Provincial/City Tax Department, the Director and Deputy Director of the Sub-Department of Taxation.

b) Ministry of Planning and Investment:

- The Head and Deputy Head of the Provincial Business Registration Office.

- Minister, Deputy Ministers;

- The Secretary-General and Deputy Secretary-General of the Ministry;

- The Director and Deputy Director of the Department of Planning and Investment of provinces and cities;

- The Director and Deputy Director of the Foreign Investment Department;

- The Director and Deputy Director of the Enterprise Development Department;

c) Ministry of Industry and Trade:

- Minister, Deputy Ministers;

- The Director and Deputy Director of the Market Management Department;

- The Director and Deputy Director of the Department of Industry and Trade of provinces and cities;

- The Director and Deputy Director of the Sub-Department of Market Management.

2. Persons authorized to request information provision may require units subordinate to the parties to provide information according to this Circular.

3. For other units of the parties that need to provide information, they must report to the persons authorized as stipulated in Clause 1 of this Article or through the information exchange and provision points.

Article 7. Responsibilities for Information Exchange and Provision

Units subordinate to the parties, within their assigned authority, are responsible for providing information to the requesting party as prescribed in this Circular.

Article 8. Conditions for ensuring material and technical infrastructure and funding

- The parties shall be equipped with modern technical means and equipment to serve the assurance of performing the exchange and provision of information tasks.

- Funding for the exchange and provision of information as stipulated in this Circular shall be allocated within the annual regular operating budget of each Ministry or sector assigned by the State.

Chapter III. IMPLEMENTATION

1. This Joint Circular shall take effect 45 days from the date of issuance.

2. During the implementation process, if any issues arise or difficulties occur, they should be promptly reported to the information exchange and provision contact points at the Ministries specified in Article 5 of this Circular for guidance and resolution.