JOINT CIRCULAR No. 239/2009/TTLT-BTC-VKSNDTC-TANDTC GUIDING THE NOTIFICATION, TRANSMISSION, AND PROVISION OF INFORMATION RELATED TO CRIMINALS AND INDIVIDUALS AND ORGANIZATIONS VIOLATING THE LAW

JOINT CIRCULAR

Guidelines on the notification, transmission, and provision of information and documents related to offenders, individuals, and organizations violating the law

To implement correctly the provisions of the law regarding the notification, transmission, and provision of information and documents related to offenders, individuals, and organizations violating the law for the purpose of serving the work of combating crime, enhancing the effectiveness of state management in export, import; exit, entry, and tax administration sectors, the Ministry of Finance, the Supreme People's Procuracy, and the Supreme People's Court hereby jointly issue the following guidelines:

Article 1. Scope of Regulation

1. This Circular guides the notification, transmission, and provision of information and documents related to offenders, individuals, and organizations violating the law between customs authorities and tax authorities, people's procuracies at all levels, and courts; responsibilities, procedures, formalities, and deadlines for notification, transmission, and provision of information and documents.

2. The information and documents related to offenders, individuals, and organizations violating the law that need to be notified, transmitted, and provided include:

a) Information and documents reflecting the criminal record of the suspect, prosecution results, trial results, enforcement of criminal sentences, and other relevant information and documents concerning offenses stipulated in Articles 153, 154, 155, 156, 157, 158, 159, 161, 162, 164, 165, 166, 167, 168, 171, 180, 181, 185, 190, 192, 193, 194, 195, 196, 201, 230, 233, 236, 237, 238, 272, 273, 274, and 275 of the Penal Code.

b) Information and documents reflecting organizations and individuals suspected of or having committed administrative violations that have been penalized by customs authorities or tax authorities.

Article 2. Principles of Notification, Transmission, and Provision of Information and Documents

The notification, transmission, and provision of information and documents related to offenders, individuals, and organizations violating the law must comply with the following principles:

1. Information and documents must be fully, promptly, and accurately notified, transmitted, and provided to each sector through the central unit specified in Article 5 of this Circular.

2. Ensuring compliance with the regulations of the Law on State Secrets Protection, the Law on National Archives, and the List of State Secrets of each sector.

Article 3. Types of Information and Documents to be Notified, Transmitted, and Provided

1. Types of information and documents that customs authorities and tax authorities are responsible for notifying, transmitting, and providing to people's procuracies and courts include:

a) Information and documents from customs authorities about organizations and individuals violating the law with signs of criminal activity, about individuals who have been administratively punished by customs authorities and are currently under consideration by competent authorities according to the Criminal Procedure Code for initiating criminal cases, and other relevant information and documents related to cooperation in combating crimes in the export, import, and exit, entry sectors.

b) Information and documents from tax authorities about individuals evading taxes, embezzling tax money, illegally buying and selling invoices, losing invoices, violating tax laws and fleeing business premises, assisting in tax evasion, failing to pay taxes on time after tax management agencies have applied administrative penalties and coercive measures to collect overdue taxes; about tax law violations by taxpayers affecting the rights and obligations of other organizations and individuals, and other relevant information and documents related to combating crimes in the tax sector.

2. Types of information and documents that people's procuracies are responsible for notifying, transmitting, and providing to customs authorities and tax authorities include:

a) Information about suspects;

b) Copies of Decisions to Initiate Criminal Cases and Decisions Not to Initiate Criminal Cases;

c) Copies of Decisions to Indict Suspects;

d) Copies of Indictments or excerpts thereof concerning matters within the scope regulated by this Circular;

đ) Copies of Decisions to Suspend Criminal Cases or Decisions to Temporarily Suspend Criminal Cases;

e) Copies of Decisions to Suspend Criminal Cases against Suspects or Decisions to Temporarily Suspend Criminal Cases against Suspects.

3. Types of information and documents that courts are responsible for notifying, transmitting, and providing to customs authorities and tax authorities include:

a) Information about defendants;

b) Copies of Decisions to Initiate Criminal Cases (in cases where the Trial Council issues a decision to initiate a criminal case during the trial);

c) Copies of First Instance Criminal Judgments and copies of Second Instance Criminal Judgments;

d) Copies of Decisions to Temporarily Suspend or Suspend Criminal Cases;

đ) Copies of Decisions to Enforce Prison Sentences;

e) Copies of Decisions to Expunge Criminal Records;

g) Copies of Certificates of Expunged Criminal Records.

4. Copies of information and documents prescribed in Clauses 1, 2, and 3 of Article 3 must be certified by authorized persons of the respective agencies and stamped by those agencies.

Article 4. Forms of notification, transmission, and provision of information and documents

1. Periodic notifications, transmissions, and provisions of information and documents must be carried out in writing according to the models issued together with this Circular.

2. Information and documents are compiled periodically on a monthly basis and are notified, transmitted, and provided on the 20th day of the following month.

3. Information and documents are also notified, transmitted, and provided urgently when requested by relevant units of Customs authorities, Tax authorities, People's Procuracy, and People's Courts through written means or directly.

Article 5. Responsible Points for Notification, Transmission, Provision, and Reception of Information and Documents on a Periodic Basis

1. At Central Agencies

a) The Anti-Smuggling Investigation Department under the General Department of Customs is responsible for notifying, transmitting, and providing information and documents of the General Department of Customs as stipulated in point a, Clause 1, Article 3 of this Circular to the Supreme People's Procuracy and the Supreme People's Court, and receiving the information and documents as stipulated in Clauses 2 and 3, Article 3 of this Circular.

b) The Reform and Modernization Board under the General Department of Taxation is responsible for notifying, transmitting, and providing information and documents of the General Department of Taxation as stipulated in point b, Clause 1, Article 3 of this Circular to the Supreme People's Procuracy and the Supreme People's Court, and receiving the information and documents as stipulated in Clauses 2 and 3, Article 3 of this Circular.

c) The Departments of Public Prosecution and Supervision of Criminal Cases under the Supreme People's Procuracy are responsible for notifying, transmitting, and providing information and documents as stipulated in Clause 2, Article 3 of this Circular to the General Department of Customs and the General Department of Taxation, and receiving the information and documents as stipulated in point a, Clause 1, Article 3 of this Circular.

d) The Statistics and Consolidation Department under the Supreme People's Court is responsible for notifying, transmitting, and providing information and documents as stipulated in Clause 3, Article 3 of this Circular to the General Department of Customs and the General Department of Taxation, and receiving the information and documents as stipulated in point a, Clause 1, Article 3 of this Circular.

2. At Provincial and Municipal Agencies Directly Under the Central Government

a) The Provincial and Municipal Customs Bureaus are responsible for notifying, transmitting, and providing information and documents within their jurisdiction and those of subordinate branches as stipulated in point a, Clause 1, Article 3 of this Circular to the People's Procuracy and the People's Court at the same level on the local territory, and receiving the information and documents as stipulated in Clauses 2 and 3, Article 3 of this Circular.

b) The Provincial and Municipal Tax Bureaus are responsible for notifying, transmitting, and providing information and documents within their jurisdiction as stipulated in point b, Clause 1, Article 3 of this Circular to the People's Procuracy and the People's Court at the same level, and receiving the information and documents as stipulated in Clauses 2 and 3, Article 3 of this Circular.

c) The Provincial and Municipal People's Procuracies are responsible for notifying, transmitting, and providing information and documents within their jurisdiction as stipulated in Clause 2, Article 3 of this Circular to the Provincial and Municipal Customs Bureaus and Tax Bureaus at the same level, and receiving the information and documents as stipulated in point b, Clause 1, Article 3 of this Circular. In provinces without a Customs Bureau at the same level, they shall notify, transmit, and provide to the Inter-provincial Customs Bureau (a list of Inter-provincial Customs Bureaus is attached to this Circular).

d) The Provincial and Municipal People's Courts are responsible for notifying, transmitting, and providing information and documents within their jurisdiction as stipulated in Clause 3, Article 3 of this Circular to the Provincial and Municipal Customs Bureaus and Tax Bureaus at the same level, and receiving the information and documents as stipulated in point a, Clause 1, Article 3 of this Circular. In provinces without a Customs Bureau at the same level, they shall notify, transmit, and provide to the Inter-provincial Customs Bureau (a list of Inter-provincial Customs Bureaus is attached to this Circular).

3. At District, County, City, and Town Agencies

a) The District, County, City, and Town Tax Branches are responsible for notifying, transmitting, and providing information and documents as stipulated in point b, Clause 1, Article 3 of this Circular to the People's Procuracy and the People's Court at the same level, and receiving the information and documents as stipulated in Clauses 2 and 3, Article 3 of this Circular.

b) The District, County, City, and Town People's Procuracies are responsible for notifying, transmitting, and providing information and documents within their jurisdiction as stipulated in Clause 2, Article 3 of this Circular to the District, County, City, and Town Tax Branches at the same level, and receiving the information and documents as stipulated in point b, Clause 1, Article 3 of this Circular. In provinces without a Customs Unit, they shall notify, transmit, and provide to the Inter-provincial Customs Bureau (a list of Inter-provincial Customs Bureaus is attached to this Circular).

c) The District, County, City, and Town People's Courts are responsible for notifying, transmitting, and providing information and documents within their jurisdiction as stipulated in Clause 3, Article 3 of this Circular to the District, County, City, and Town Tax Branches at the same level, and receiving the information and documents as stipulated in point b, Clause 2, Article 3 of this Circular. In provinces without a Customs Unit, they shall notify, transmit, and provide to the Inter-provincial Customs Bureau (a list of Inter-provincial Customs Bureaus is attached to this Circular).

Article 6. Procedures, time limits for notification, transmission, provision of information and documents on an urgent basis

1. Requests for notification, transmission, and provision of information and documents may be made directly or in writing.

a) When the Customs Authority, Tax Authority, People's Procuracy, and People's Courts at all levels request notification, transmission, and provision of information and documents, the person making the direct request must have an introduction letter from their competent authority, which clearly states the name of the information and documents requested, the form (original or copy), and the purpose of use.

b) When the Customs Authority, Tax Authority, People's Procuracy, and People's Courts at all levels request notification, transmission, and provision of information and documents in writing, the request document must clearly state the name of the information and documents requested, the form (original or copy), and the purpose of use. The request document must be numbered, with the date of issuance, the full name, position, signature of the authorized person, and the seal of the requesting authority.

2. Time limit for notification, transmission, and provision of information and documents

a) In cases where requests for notification, transmission, and provision of information and documents are made directly, the authority receiving the request must immediately notify and provide the information and documents on the same day. If immediate notification and provision are not possible, they must set a date for notification and provision of information and documents, but not exceeding ten days from the date of receipt of the request.

b) In cases where requests for notification, transmission, and provision of information and documents are made in writing, the authority receiving the request must notify and provide the information and documents to the requesting authority within the time limit specified in the request document or no later than ten days from the date of receipt of the request.

c) In cases where requests are made to read and study information and documents on-site, the authority receiving the request must provide them immediately after approval by the head of the information and document management authority. If immediate provision is not possible, the reasons must be stated and a date for provision set, but not exceeding seven working days from the date of receipt of the request.

Article 7. Rights to Request and Decide on Notification, Transmission, and Provision of Information and Documents

1. Personnel belonging to the Customs Authority and Tax Authority have the right to request and decide on notification, transmission, and provision of information and documents, including:

a) The Director General and Deputy Director General of the General Department of Customs; the Director General and Deputy Director General of the General Department of Taxation;

b) The Director and Deputy Director of the Anti-Smuggling Investigation Department; the Director and Deputy Director of the Post-Customs Clearance Inspection Department; the Director and Deputy Director of the Information Technology and Statistics Department (General Department of Customs); the Head of the Reform and Modernization Board, the Head of the Inspection Board (General Department of Taxation);

c) The Director and Deputy Director of the Provincial and Municipal Customs Departments; the Director and Deputy Director of the Tax Departments; the Chief Inspector and Deputy Chief Inspector of the Customs Inspectors; the Chief Inspector and Deputy Chief Inspector of the Tax Inspectors.

2. Personnel belonging to the People's Procuracy have the right to request and decide on notification, transmission, and provision of information and documents, including:

a) The Prosecutor General and Deputy Prosecutor General of the People's Procuracy at all levels;

b) The Prosecutor General and Deputy Prosecutor General; the Director and Deputy Director and equivalent positions under the Supreme People's Procuracy.

3. Personnel belonging to the People's Court have the right to request and decide on notification, transmission, and provision of information and documents, including:

a) The President and Vice-President of the People's Courts at all levels;

b) The Chief Judge and Deputy Chief Judge; the Director and Deputy Director and equivalent positions under the Supreme People's Court.

Article 8. Coordination for information exchange through the information technology system

1. Units providing advisory services and support under the General Department of Customs, the General Department of Taxation, the Supreme People's Procuracy, and the Supreme People's Court shall conduct surveys on their respective databases to standardize data for the purpose of building software to connect the information technology network to provide information according to each sector’s needs and capabilities.

2. When conditions are met, sectors shall proceed with exchanging and agreeing on network connections, granting password permissions for updating information as stipulated in this Circular.

Article 9. Effective Date

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

2. During implementation, if there are any difficulties or need for additional guidance, units are requested to report vertically to the Ministry of Finance through the General Department of Customs and the General Department of Taxation, to the Supreme People's Procuracy through the Criminal Statistics Bureau, and to the Supreme People's Court through the Statistics and Consolidation Division for timely explanation and supplementary guidance.