Joint Circular No. 235/2009/TTLT/BTC-BGTVT-BTT guiding the exchange and provision of customs information, taxpayer information in the customs, tax, transportation, information, and communication sectors.

JOINT CIRCULAR

Guidelines for the exchange and provision of customs information, and information on taxpayers in the fields of customs, taxation, transportation, and information and communication.Pursuant to the Law on Tax Administration No. 78/2006/QH11 dated November 29, 2006;information and communication

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

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

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

Pursuant to Decree No. 178/2007/NĐ-CP dated December 3, 2007 of the Government stipulating the functions, tasks, powers, and organizational structure of Ministries and ministerial-level agencies;

The Ministry of Finance, the Ministry of Transport, and the Ministry of Information and Communications hereby provide guidelines for the exchange and provision of customs information and taxpayer information as follows:

This Circular stipulates the exchange and provision of customs information and taxpayer information in the fields of taxation, customs, transportation, information, and communication.

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation

Article 2. Subject entities

Article 2. Applicability

1. Customs authorities and tax authorities at all levels under the Ministry of Finance.

2. Units under and affiliated with the Ministry of Transport and the Ministry of Information and Communication.

3. Departments of Transport and Departments of Information and Communication of provinces and centrally-administered cities.

Article 3. Principles of information exchange, provision, and utilization

1. The provision and exchange of information between parties shall be a cooperative and coordinated relationship.

2. The information provided and exchanged must ensure authenticity, timeliness, completeness, and accuracy to be exploited and utilized effectively for their intended purposes within the state management work in the fields of customs, taxation, transportation, information, and communication.

3. The provision and exchange of information classified as State secrets in specialized fields shall be carried out in accordance with the laws on protecting State secrets.

Chapter II

PROVISION AND EXCHANGE OF INFORMATION

Article 4. Information in the field of customs

1. Information on management mechanisms and policies:

a) Documents and policies on managing imported and exported goods;

b) Legal documents on customs and tax laws related to imported and exported goods;

c) Information on routes for transporting goods through border gates.

2. Information on the enforcement of policies and laws:

a) Data on imported and exported goods: quantity, value, country of export, and country of import;

b) Information on enterprises violating customs laws, enterprises absconding, and enterprises violating laws on product quality management in the field of information and communication (related to prohibited imports, import permits, conformity certificates);

c) Information on compliance with tax laws for imported and exported goods by enterprises;

d) Information on taxable values;

đ) Information on types, license plates, nationality, and temporary entry periods for foreign road transport vehicles entering Vietnam;

e) Other information as required.

Article 5. Information in the field of taxation

1. Information on management mechanisms and policies:

Information on tax policies, guiding documents on taxation.

2. Information on the enforcement of policies and laws:

a) Identifying information about taxpayers (tax code, tax declaration registration location, business activities, phone number, legal representative, bank account, chief accountant, financial situation);

b) Information on violations of tax laws by taxpayers;

c) Total revenue, tax value, number of employees, total salary of enterprises;

d) Results of specialized inspections and audits;

đ) Other information as required.

Article 6. Information in the field of transportation

1. Information on management mechanisms and policies:

a) Documents and policies for managing import-export goods specific to the Ministry of Transport;

b) Documents and policies for managing enterprises operating in the transportation sector;

c) Information on international laws, international practices in transportation and foreign trade;

d) Transit routes, sea transport routes;

đ) Mechanisms and policies for developing transportation and related services;

e) Freight rate framework, freight charges, loading and unloading rates;

g) Information on transportation services that operate under monopoly and those subsidized by the State and assigned to enterprises;

h) Information on seaports, river ports, inland waterway ports, international airports, international rail transit stations with import-export goods;

2. Information on the enforcement of policies and laws:

a) Information on enterprises engaged in international freight forwarding, transportation, and customs agency services (Director, Chairman of the Board of Directors, Chief Accountant, financial situation), focusing on international freight forwarding and transportation enterprises, customs agency enterprises, and tax agency enterprises;

b) Technical standards for transportation vehicles and goods in the transportation sector;

c) Type, serial number, nationality of transportation vehicles engaged in international cargo transportation operated by Vietnamese enterprises;

d) Information on enterprises licensed for multimodal transport and air operation permits;

đ) List of Vietnamese and foreign enterprises licensed for international combined transport;

e) Name, address, seal, signature of organizations and individuals from Vietnam and other countries authorized to issue international combined transport licenses;

g) Results of specialized inspections and audits;

h) Other information as required.

Article 7. Information in the field of information and communications

1. Information on management mechanisms and policies:

a) Master plans, strategies, regional, provincial, and industry development plans;

b) Legal regulations on import-export goods specific to the industry;

c) International laws, international practices related to export and import activities;

d) Standards and technical regulations;

đ) Legal regulations on service charge rates;

g) Legal regulations on the provision of digital signature certification services;

2. Information on the enforcement of policies and laws:

a) Information on organizations and individuals granted licenses to provide international postal and express delivery services, information on organizations and individuals granted operational and specialized import-export licenses;

b) Information on compliance with product and commodity quality management regulations (import permits, conformity certificates, conformity declarations);

c) Detailed information on a specific product or commodity (as per file records);

d) Results of specialized inspections and audits;

g) Other information as required.

Article 8. Forms and deadlines for exchanging and providing information

1. Forms of exchanging and providing information:

a) Information is exchanged and provided in the form of written documents or electronic data through a network environment;

b) Regularly exchange and provide information on the network environment for information about management mechanisms and policies in the fields of taxation, customs, transportation, information and communication as stipulated in Clause 1 of Articles 4, 5, 6, and 7 of this Circular;

c) Exchange and provide information upon request in written form for information about the implementation of policies and laws in the fields of taxation, customs, transportation, information and communication as stipulated in Clause 2 of Articles 4, 5, 6, and 7 of this Circular.

2. Deadlines for providing information:

a) For information about management mechanisms and policies: no later than two days from the date of issuance;

b) For information about the implementation of policies and laws:

No later than seven working days from the date of receiving a written request from authorized agencies and units as stipulated in Article 10.

No later than three working days from the date of receiving a written request from authorized agencies and units as stipulated in Article 10 in urgent cases; to serve inspection, audit, investigation, and verification of violations.

Article 9. Points of contact for receiving requests to provide information

1. Central level:

a) Ministry of Finance: General Department of Customs (Anti-Smuggling Investigation Department), General Department of Taxation (Office);

b) Ministry of Transport and its subordinate agencies;

c) Ministry of Information and Communications and its subordinate agencies.

2. Local level:

a) Provincial Customs Departments, provincial Tax Departments;

b) Provincial Departments of Transportation;

c) Provincial Departments of Information and Communications.

Article 10. Authority to request provision of information

1. Central level:

a) Minister, Deputy Minister;

b) Heads of ministries' subordinate units;

c) Director-General of the General Department of Customs; Directors of the Anti-Smuggling Investigation Department, Post-Customs Clearance Inspection Department;

d) Director-General of the General Department of Taxation.

2. Local level:

a) Director of Provincial Customs Departments; Heads of Customs Sub-Departments, Heads of Customs Control Teams;

b) Director of Provincial Tax Departments; Heads of District Tax Sub-Departments;

c) Director of Provincial Departments of Transportation;

d) Director of Provincial Departments of Information and Communications.

Chapter III

IMPLEMENTATION

Article 11. Responsibilities of the parties

1. To implement and direct subordinate agencies and units to comply with regulations on exchanging and providing information.

2. To provide certain access rights to each other to effectively exploit and utilize databases on customs, taxation, transportation, information and communication when exchanging and providing information on a network environment.

3. To ensure the security and confidentiality of exchanged and provided information in accordance with current regulations.

4. To respond in writing and specify reasons in cases where information is not provided or provided beyond the prescribed deadline.

5. To organize annual evaluations and summaries of experiences in exchanging and providing information in the fields of taxation, customs, transportation, information and communication.

Article 12. Effective Date

This Circular takes effect from February 1, 2010.

2. Any issues or difficulties arising during implementation must be promptly reported to the relevant ministries for resolution.