Joint Circular No. 98/2010/TTLT/BTC-BNNPTNT-BYT guides the provision and exchange of information related to taxpayers, customs administration, agriculture, and health.

JOINT CIRCULAR

Guidelines for implementing the provision, exchange of information related to taxpayers, state management in customs, agriculture, and health

payment of taxes, state management of customs, agriculture, and health

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

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

Pursuant to the Decree No. 118/2008/NĐ-CP dated November 27, 2008 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Pursuant to Decree No. 01/2008/NĐ-CP, January 3, 2008 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Agriculture and Rural Development and Decree No. 75/2009/NĐ-CP, September 10, 2009 amending Article 3 of Decree No. 01/2008/NĐ-CP, January 3, 2008 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Agriculture and Rural Development;

Pursuant to Decree No. 188/2007/NĐ-CP, December 27, 2007 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Health; Decree No. 22/2010/NĐ-CP, March 9, 2010 of the Government amending and supplementing Article 3 of Decree No. 188/2007/NĐ-CP, December 27, 2007 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Health;

The Ministry of Finance, the Ministry of Agriculture and Rural Development, and the Ministry of Health issue guidelines for the implementation of the provision, exchange of information related to taxpayers, state management in customs, agriculture, and health as follows:

PART I

GENERAL PROVISIONS

Article 1. Scope and Applicability

1. Scope of application: This Circular guides the provision, exchange of information related to taxpayers, state management in customs, agriculture, and health between the Ministry of Finance, the Ministry of Agriculture and Rural Development, and the Ministry of Health.

第二条 组织和实施奖励工作的支出水平，如政府第152/2025/NĐ-CP号决定关于分级授权和奖励领域的分权规定

a) The Ministry of Finance (General Department of Customs, General Department of Taxation - hereinafter referred to as tax administration agency)

b) Units under the Ministry of Agriculture and Rural Development, the Ministry of Health.

c) Departments of Agriculture and Rural Development, Departments of Health of provinces and cities.

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

1. Within the scope of functions, tasks, and powers of the Ministries.

2. Information provided and exchanged must be complete, accurate, and timely.

3. Information provided and exchanged must be used for the intended purpose serving the operational activities within the functions and tasks of the receiving agency and shall not be provided to other individuals or organizations.

4. For information classified as State secrets: Implement the State Secrets Protection Ordinance dated December 28, 2000; Decree No. 33/2002/NĐ-CP, March 28, 2002 of the Government detailing the State Secrets Protection Ordinance and decisions on protecting State secrets under the specialized management of Ministries.

Chapter II

SPECIFIC PROVISIONS

Article 3. The tax administration agency provides the following information

1. Legal documents within the scope of activities of the tax administration agency related to the specialized management of the Ministry of Agriculture and Rural Development and the Ministry of Health.

2. Information on tax policies and tax guidance documents.

3. Identification information about taxpayers from the tax registration system (tax code, registration location, tax declaration and payment, business operation status of taxpayers).

4. Information on violations of tax laws by taxpayers (as stipulated in Article 35 - Chapter II - Decree No. 85/2007/NĐ-CP detailing certain provisions of the Law on Tax Administration: Publicizing information on taxpayers).

5. Information on imported and exported goods under the specialized management of the Ministry of Agriculture and Rural Development and the Ministry of Health, related to tax management, specifically for information within the specialized management field to be provided to:

a) The Ministry of Agriculture and Rural Development:

Crop sector: Organizations and individuals importing plant seeds (Annex 1A TC-NN). Organizations and individuals exporting plant seeds (Annex 1B TC-NN). Organizations and individuals importing fertilizers (Annex 1C TC-NN). Organizations and individuals exporting fertilizers (Annex 1D TC-NN).

Livestock sector: Livestock feed and livestock feed raw materials imported (Annex 2A TC-NN). Livestock feed and livestock feed raw materials exported (Annex 2B TC-NN). Imported animal breeds (Annex 2C TC-NN).

Plant protection and quarantine sector: Imported plant protection chemicals (Annex 3A TC-NN, 3B TC-NN). Exported plant protection chemicals (Annex 3C TC-NN). Restricted-use plant protection chemicals imported under permit (Annex 3D TC-NN). Plant protection chemicals not listed in the approved list of plant protection chemicals in Vietnam, imported under permit (Annex 3E TC-NN). Re-exported plant protection chemicals (Annex 3F TC-NN). Imported plants (Annex 3G TC-NN). Exported plants (Annex 3H TC-NN). Plants and plant products imported under permit (Annex 3I TC-NN).

Forestry sector: Imported forestry products (Annex 4A TC-NN). Exported forestry products (Annex 4B TC-NN). Wild animals and farmed animals imported (Annex 4C TC-NN). Wild animals and farmed animals exported (Annex 4D TC-NN). Trade sector of agriculture, forestry, fisheries, and salt: Imported agricultural, forestry, fishery, and salt products (Annex 4E TC-NN). Exported agricultural, forestry, fishery, and salt products (Annex 4G TC-NN).

b) The Ministry of Health:

Import and export sector of medicines including vaccines and medical supplies: Information on medicines with import registration numbers (Annex 1A TC-YT). Information on medicines without import registration numbers (Annex 1B TC-YT). Information on emergency-imported medicines for epidemic and disaster control needs (Annex 1C TC-YT). Information on medicines imported for national target programs (Annex 1D TC-YT). Information on medicines imported as aid and humanitarian assistance (Annex 1E TC-YT). Information on counterfeit imported medicines (Annex 1G TC-YT). Information on imported medicines of unknown origin (Annex 1H TC-YT). Information on imported medicines that do not meet quality standards (Annex 1I TC-YT). Information on exported medicines (Annex 1K TC-YT). Information on imported medicinal raw materials (Annex 1L TC-YT). Information on imported packaging and excipients for medicines (Annex 1M TC-YT).

Information on finished drugs imported containing addictive substances or psychotropic drugs, precursors used for drugs (Annex 2A TC-YT). Information on finished drugs exported containing addictive substances or psychotropic drugs, precursors used for drugs (Annex 2B TC-YT). Information on raw materials for addictive drugs or psychotropic drugs, precursors used for drugs imported (Annex 2C TC-YT).

Field of importing chemicals, insecticides, bactericides used in household and medical fields including: chemicals, insecticides, bactericides with certificates of registration for importation (Annex 3A TC-YT). Chemicals, insecticides, bactericides without certificates of registration for importation for testing, inspection purposes; used as raw materials to produce chemicals, preparations that have been granted certificates of registration; used for special purposes without commercialization (Annex 3B TC-YT).

Information on cosmetics imported, exported (Annex 4A TC-YT, 4B TC-YT).

Information on medicinal herbs, drugs from medicinal herbs, traditional medicine imported, exported (Annex 7A TC-YT, 7B TC-YT).

6. Information on organizations and individuals importing and exporting goods under the specialized management of the Ministry of Agriculture and Rural Development and the Ministry of Health.

a) Ministry of Agriculture and Rural Development: Information on enterprises importing plant products (Annex 5A TC-NN). Information on enterprises exporting plant products (Annex 5B TC-NN). Information on enterprises importing agricultural, forestry, and aquatic products (Annex 5C TC-NN). Information on enterprises exporting agricultural, forestry, and aquatic products (Annex 5D TC-NN).

b) Ministry of Health: Information on organizations and individuals importing pharmaceuticals; medical equipment; chemicals, insecticides, bactericides used in households and healthcare (Annex 5 TC-YT).

7. Information on violations of Tax and Customs laws.

a) List of organizations and individuals importing and exporting goods under the specialized management of the Ministry of Health who have been penalized for Customs violations (Annex 6A TC-YT).

b) List of organizations and individuals importing and exporting goods under the specialized management of the Ministry of Health who have been penalized for tax violations (Annex 6B TC-YT).

c) List of organizations and individuals importing and exporting goods under the specialized management of the Ministry of Agriculture and Rural Development who have been penalized for Customs violations.

8. Other information when specifically requested and agreed upon by both Ministries.

Article 4. The Ministry of Agriculture and Rural Development shall provide the following information

1. Legal documents and guidelines on export and import of goods under the specialized management of the Ministry of Agriculture and Rural Development.

2. List of projects managed by the Ministry of Agriculture and Rural Development eligible for preferential exemption from import duties.

3. Provide regulations on determining the origin of goods such as roundwood, forest plantation products, fertilizers, and plant protection products.

4. Information on issuing permits and letters for export and import:

a) Plant seeds (Annex 1 NN-TC).

b) Fertilizers (Annex 2 NN-TC).

c) Feedstuffs and feed ingredients not included in the list (Annex 3 NN-TC).

d) Livestock breeds (Annex 4 NN-TC).

đ) Restricted-use plant protection products (Annex 5A NN-TC).

e) Plant protection products not included in the list of permitted plant protection products in Vietnam (Annex 5B NN-TC).

g) List of enterprises permitted to process seafood for export to certain markets (Annex 5C NN-TC).

h) Imported forest products with permits under the CITES and Decree 32/2006/NĐ-CP (Annex 6A NN-TC).

i) Exported forest products with permits under the CITES and Decree 32/2006/NĐ-CP (Annex 6B NN-TC).

5. Information on organizations and individuals engaged in export and import activities that have been penalized in the field of management of the Ministry of Agriculture and Rural Development:

a) Organizations and individuals involved in import and export activities penalized in the field of plant protection and quarantine, plant trade (Annex 7A NN-TC).

b) Organizations and individuals involved in import and export activities penalized in the field of veterinary science (Annex 7B NN-TC).

c) Organizations and individuals violating in the import and export of wild animals and plants (Annex 7C NN-TC).

6. Information on taxpayers violating laws related to agriculture and forestry.

7. Information on individuals meeting the conditions to engage in trading, producing, processing, bottling, and packaging plant protection products.

8. Other information when specifically requested and agreed upon by both Ministries.

Article 5. The Ministry of Health shall provide the Tax Administration Authority with the following information:

1. Legal documents and guidelines on export and import of goods under the specialized management of the Ministry of Health.

2. List of medicines that have been granted registration numbers for circulation in Vietnam (Annex 1A YT-TC).

3. List of imported medicines that have been granted import permits (Annex 1B YT-TC).

4. List of medicines that have been granted registration numbers for circulation in Vietnam, which require an import permit from the Drug Administration when exported or imported (Annex 1C YT-TC).

5. List of medicines granted emergency import permits for epidemic prevention and disaster relief needs (Annex 1D YT-TC).

6. List of medicines granted import permits to serve national target programs (Annex 1E YT-TC).

7. List of donated and humanitarian aid imported medicines (Annex 1G YT-TC).

8. List of imported medicines of unknown origin discovered by health authorities (Annex 1H YT-TC).

9. List of imported medicines not meeting quality standards discovered by health authorities (Annex 1I YT-TC).

10. List of medicines banned from importation through non-commercial channels (Annex 1K YT-TC).

11. List of medicines withdrawn from circulation registration (Annex 1L YT-TC).

12. List of medicinal herbs of unknown origin discovered by health authorities (Annex 2A YT-TC).

13. List of medicinal herbs not meeting quality standards discovered by health authorities (Annex 2B YT-TC).

14. Information on chemicals and insecticides, bactericides used in household and medical fields with registration certificates for circulation (Annex 3A YT-TC).

15. Information on chemicals and insecticides, bactericides used in household and medical fields without registration certificates for circulation imported for purposes such as testing, inspection; used as raw materials to produce chemicals and products already granted registration certificates; used for special purposes without commercial activities (Annex 3B YT-TC).

16. List of organizations and individuals engaged in medicine export and import that have been administratively penalized within the scope of the Ministry of Health's management (Annex 04 YT-TC).

17. List of establishments importing medicines and raw materials for medicines (Annex 5A YT-TC).

18. List of medicine manufacturing establishments (Annex 5B YT-TC).

19. List of foreign enterprises operating in the field of medicines and raw materials for medicines in Vietnam (Annex 5C YT-TC).

20. Other information as required, agreed upon by both Ministries.

Article 6. Forms and timeframes for providing and exchanging information

1. Forms for providing and exchanging information

a) Information provided and exchanged in the form of written documents or electronic data.

b) Specialized units of the Ministries shall work together to unify plans for implementing network systems, software programs, and databases to connect online and gradually apply synchronized information exchange and provision through networks.

2. Timeframes for providing and exchanging information

a) Regularly provide and exchange information monthly or quarterly for contents specified in Section II of this Circular. Main units of the Ministries shall unify among themselves regarding the forms, times, contents of information provision and exchange.

b) Provide and exchange information urgently: When there is a request for information to serve management, inspection, audit, investigation, and verification of violations, the head of the unit handling the matter has the right to request the relevant authority to provide information in writing or answer directly. Within five working days from the date of receipt of the request letter (in complex cases, not exceeding ten working days), the receiving unit must:

Respond in writing to the requested information contents; or representatives of the requesting unit must be present at the agreed location and time to provide the requested information.

In case of inability to provide the information, within ten working days from the date of receipt of the request letter, the receiving unit must issue a written response stating the reasons for non-provision.

Costs for copying related documents and travel and accommodation expenses shall be borne by the requesting unit or agreed upon by both parties.

Article 7. Competence to request, approve provision and exchange of information

1. The Director of the General Department of Customs, the Director of the General Department of Taxation, or the Deputy Director authorized.

2. Heads or deputy heads authorized of the units designated in Clauses 2 and 3 of Article 8 of this Circular.

Chapter III

IMPLEMENTATION

Article 8. Responsibilities of the parties

1. Ministries with responsibility for organizing implementation and directing subordinate agencies and units to implement this Circular.

2. Assign departments under ministries to be the main points of contact for exchanging and providing information including:

a) Ministry of Finance: Anti-Smuggling Investigation Department under the General Department of Customs; Information Technology and Statistics Department under the General Department of Customs; Tax Inspection Department under the General Department of Taxation.

b) Ministry of Agriculture and Rural Development: Processing and Marketing Department for Forestry, Aquaculture and Salt Industry; Livestock Production Department; Crop Production Department; Plant Protection Department; Animal Health Department; Forest Management General Department; Quality Control Department for Forestry, Agriculture and Aquaculture Products.

c) Ministry of Health: Drug Administration; Food Safety and Quality Control Department; Environmental Health Management Department; Medical Equipment and Infrastructure Department; Health Ministry Inspectorate; Medical Examination and Treatment Management Department; Traditional Medicine Department.

3. Provincial Departments of Health, Agriculture and Rural Development, Customs Branches, Tax Branches shall provide and exchange information among themselves; provide information to the main points of contact specified in Clause 2 of this Article upon request.

Article 9. Implementation Provisions

1. Heads of units specified in Clauses 2 and 3 of Article 8 are responsible for organizing the implementation of this Circular.

2. This Circular takes effect 45 days from the date of issuance.

3. Funds for the provision and exchange of information as stipulated in this Circular shall be implemented based on the annual budget approved for ministries, sectors, and localities according to the State Budget Law and related implementing regulations.

4. Individuals and organizations that perform well in the provisions regarding the provision and exchange of customs information and information related to taxpayers shall be rewarded according to the general reward system of the State. If violated, they will be dealt with according to current regulations depending on the nature and severity of the violation.

5. Any issues arising during the process of coordinating the provision and exchange of information must be reported to the immediate superior for timely resolution. In cases where resolution is not possible, report to the Ministry of Finance, the Ministry of Agriculture and Rural Development, and the Ministry of Health for research and unified handling.

To be received:
- Prime Minister, Deputy Prime Ministers;
- National Assembly Office; President’s Office; Government Office;
- Central Party Office and Party Committees;
- State-owned Enterprises: QLBVN, CHKVN-CTCP, HKVN-CTCP, Trực thăng VN; International Airport Vân Đồn;
- Department of Legal Drafting - Ministry of Justice;
- Supreme People's Court;
- Central Steering Committee for Combating Corruption;
- State Audit Agency;
- People's Committees of provinces and centrally governed cities;
- Provincial Departments of Agriculture, Health, Customs Branches, Tax Branches directly under the central government;
- Units under and directly affiliated with the Ministry of Finance;
- Gazette; Government Website, Ministry of Finance Website, Ministry of Agriculture and Rural Development Website, Ministry of Health Website;
- To be filed at the Office of the Ministry of Finance, Ministry of Agriculture and Rural Development, Ministry of Health. (500)