Joint Circular No. 235/2009/TTLT/BTC-BGTVT-BTTTT guides the exchange and provision of customs information, taxpayer information in the fields of customs, tax, transportation, and telecommunications.

JOINT CIRCULAR
Guidelines for the exchange and provision of customs information, taxpayer information in the fields of customs, taxation, transportation, information, and communication.
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;

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

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

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.

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

Chapter I
GENERAL PROVISIONS

Article 1. Scope of Regulation

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

Article 2. Applicability

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 relationship.

2. The information provided and exchanged must ensure legitimacy, timeliness, completeness, and accuracy to be exploited and utilized effectively for their intended purposes in state management within 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

INFORMATION PROVISION AND EXCHANGE

Article 4. Information in the field of customs
1. Information on management mechanisms and policies: 

a) Documents and policies governing import and export goods;

b) Legal regulations on customs and tax laws related to import and export goods;

c) Information on cargo transport routes changing border gates.

2. Information on the enforcement of policies and laws:

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

b) Information on enterprises violating customs laws, enterprises absconding; information on 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 import and export goods by enterprises;

d) Information on taxable values;

đ) Information on types, license plates, nationality, temporary entry validity period of 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 and guidance documents on taxes.

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

b) Information on tax law violations by taxpayers;

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

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

d) Results of specialized inspections and audits;

đ) Other information as required.

d) The results of specialized inspections and examinations; 

đ) Other information as required.

Article 6. Information in the field of transportation

b) Legal regulations on customs and tax laws related to import and export goods;

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

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

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

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 fees;

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

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

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

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

b) Information on technical standards for transportation vehicles and goods within the transportation industry;

c) Type, number, nationality of transportation vehicles operating in international cargo transportation exploited by Vietnamese enterprises;

d) Information on enterprises licensed for multimodal transportation, air operation permits;

đ) List of Vietnamese and foreign enterprises licensed for international transit transportation;

e) Name, address, seal, signature of organizations and individuals from Vietnam and other countries authorized to issue international transit transportation permits;

g) Results of specialized inspections and audits;

h) Other information as required;

Article 7. Information in the field of information and communication

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

a) Master plans, strategies, regional, sectoral development plans;

b) Legal documents regulating import and export goods specific to the industry;

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

d) Standards, technical regulations;

đ) Legal documents on service fee rates;

g) Legal documents on providing digital signature certification services;

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

a) Information about organizations and individuals granted licenses to provide international postal and courier services, information about organizations and individuals granted operational and specialized import and export licenses;

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

c) Detailed information about a specific product or commodity (based on 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 network environments;

b) Regular exchange and provision of information on the network environment for information on 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 provision of information upon request in written form for information on policy and law enforcement 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 on management mechanisms and policies: no later than two days from the date of issuance;

b) For information on policy and law enforcement:

No later than seven working days from the date of receiving a written request from competent authorities as stipulated in Article 10;

No later than three working days from the date of receiving a written request from competent authorities as stipulated in Article 10 in urgent cases; serving inspection, audit, investigation, and violation verification work. 

Article 9. Receiving Authority for Information Requests

1. Central level:

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

b) Ministry of Transport; agencies and units under the Ministry;

c) Ministry of Information and Communications; agencies and units under the Ministry.

2. Local level:

a) Provincial Customs Departments; Provincial Tax Departments;

b) Departments of Transport;

c) Departments of Information and Communications. 

Article 10. Competence to Request Information Provision

1. Central level:

a) Minister, Deputy Minister;

b) Heads of units under the Ministry;

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

d) Director of the General Department of Taxation.

2. Local level:

a) Director of Provincial Customs Departments; Head of Customs Control Units, Head of Customs Inspection Teams;

b) Director of Provincial Tax Departments; Head of District Tax Offices;

c) Director of Departments of Transport;

d) Director of Departments of Information and Communications.

Chapter III

IMPLEMENTATION

Article 11. Responsibilities of Parties

1. To implement and direct subordinate agencies and units to comply with regulations on information exchange and provision.

2. To provide certain access rights to each other to effectively exploit and utilize databases on customs, taxation, transport, information, and communications in cases of information exchange and provision through online environments.

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 is not provided within the prescribed time limit.

5. To organize annual evaluations and summaries of experiences in information exchange and provision in the fields of taxation, customs, transport, information, and communications.

Article 12. Effective Date

1. This Circular takes effect from February 1, 2010.

2. Any issues arising during implementation shall be promptly reported to the relevant ministries for resolution./.