Joint circular No. 235/2009/TTLT/BTC-BGTVT-BTTT of December 14, 2009, guiding the exchange and provision of customs and taxpayer information in the customs, tax, transport and information and communications domains

JOINT CIRCULAR

GUIDING THE EXCHANGE AND PROVISION OF CUSTOMS AND TAXPAYER INFORMATION IN THE CUSTOMS, TAX, TRANSPORT AND INFORMATION AND COMMUNICATIONS DOMAINS

Pursuant to Tax Administration Law No. 78/2006/QH11 of November 29, 2006;
Pursuant to Customs Law No. 29/2001/QH10 of June 29, 2001, and Law No. 42/2001/QH11 of June 14, 2005, Amending and Supplementing a number of articles of the Customs Law;
Pursuant to the Government’s Decree No. 154/2005/ND-CP of December 15, 2005, detailing a number of articles of the Customs Law regarding customs procedures and inspection and supervision;
Pursuant to the Government’s Decree No. 85/2007/ND-CP of May 25, 2007, detailing a number of articles of the Tax Administration Law;
Pursuant to the Government’s Decree No. 178/2007/ND-CP of May 25, 2007, defining the functions, tasks, powers and organizational structures of ministries and ministerial-level agencies,
The Ministry of Finance, the Ministry of Transport and the Ministry of Information and Communications jointly provide the exchange and provision of customs and taxpayer information as follows:

Chapter I

GENERAL PROVISIONS

Article 1. Scope of regulation

This Circular provides the exchange and provision of customs and taxpayer information in the tax, customs, transport and information and communications domains.

Article 2. Subjects of application

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

2. Units within and under the Ministry of Transport and the Ministry of Information and Communications.

3. Transport Departments and Information and Communications Departments of provinces and centrally run cities.

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

1. Provision and exchange of information among the parties are cooperative and coordinative relations.

2. Provided and exchanged information must be official, prompt, complete and accurate and be used effectively for proper purposes in state management work in the fields of tax, customs, transport and information and communications.

3. The provision and exchange of information classified as state secrets in the specialized domains comply with the law on the protection of state secrets.

Chapter II

PROVISION AND EXCHANGE OF INFORMATION

Article 4. Information in the customs domain

1. Information on management mechanisms and policies:

a/ Documents and policies on management of imports and exports;

b/ Legal documents on customs and tax related to imports and exports;

c/ Information on routes of transportation of goods to border gates.

2. Information on the implementation of policies and laws:

a/ Data on imports and exports: quantity and value, importing and exporting countries;

b/ Information on enterprises violating the customs law, absconding enterprises; information on enterprises violating the product and goods quality management law in the information and communications domain (relating to goods banned from import, import licenses and regulation conformity certificates);

c/ Information on enterprises’ observance of the tax law with respect to imports and exports;

d/ Information on tax calculation prices;

e/ Information on types, registration plates, nationalities and temporary circulation periods of road vehicles in Vietnam;

f/ Other information as requested.

Article 5. Information in the tax domain

1. Information on management mechanisms and policies:

Information on tax policies and guiding documents on tax.

2. Information on the implementation of policies and laws:

a/ Information on taxpayer identification (tax identification number, place of registration of tax declaration and payment, business line, telephone number, representative at law, bank account, chief accountant and financial status);

b/ Information on taxpayers’ violations of the tax law;

c/ Total turnover, paid tax amount, workforce and total wages of enterprises;

d/ Specialized inspection and supervision results;

e/ Other information as requested.

Article 6. Information in the transport domain

1. Information on management mechanisms and policies:

a/ Documents and policies on the specialized management of imports and exports by the Ministry of Transport;

b/ Documents and policies on the management of enterprises operating in the transport sector;

c/ Information on international law and practices in international transport and foreign trade;

d/ Transit and ocean shipping routes;

e/ Transport development mechanisms and policies and transport-related services;

f/ Freight, fare and loading and unloading charge tariffs;

g/ Information on transport services that may be provided under exclusive rights and state-subsidized services assigned to enterprises;

h/ Information on seaports, river ports, inland waterway ports, international airports and international railway stations with imports and exports.

2. Information on the implementation of policies and laws:

a/ Information on enterprises engaged in forwarding, international transportation and customs agency services (directors, chairman of Board of Directors, chief accountant and financial status), with emphasis on those engaged forwarding, international transportation and customs and tax agency services;

b/ Information on technical standards of means of transport of cargoes in the transport sector;

c/ Types, codes and nationalities of means of transport engaged in international cargo transportation operated by Vietnamese enterprises;

d/ Information on enterprises licensed to conduct multi-modal transport and flight operations;

e/ A list of Vietnamese and foreign enterprises licensed to conduct international transport;

f/ Names, addresses, seals and signatures of Vietnamese and foreign organizations and individuals competent to issue international transport licenses;

g/ Results of specialized inspection and supervision;

h/ Other information as requested.

Article 7. Information in the information and communications domain

1. Information on management mechanisms and policies:

a/ Regional and sectoral development master plans, strategies and plans;

b/ Legal documents on specialized imports and exports;

c/ International law and practices related to import and export activities;

d/ Technical standards and regulations;

e/ Legal documents on service charge rates;

f/ Legal documents on the provision of certification of digital signatures.

2. Information on the implementation of policies and laws:

a/ Information on organizations and individuals licensed to provide international post and delivery services; information on organizations and individuals licensed to conduct general or specialized import and export activities;

b/ Information on the observance of product and goods quality management regulations (import licenses and regulation conformity and regulation conformity announcement certificates);

c/ Detailed information on each specific type of product or good (according to archived files)

d/ Results of specialized inspection and supervision;

e/ Other information as requested.

Article 8. Forms of and time limits for exchange and provision of information

1. Forms of exchange and provision of information:

a/ Information may be exchanged and provided in written form or through the Internet;

b/ Information on management mechanisms and policies in the tax, customs, transport and information and communications domains specified in Clauses 1 of Articles 4, 5, 6 and 7 of this Circular shall be regularly exchanged through the Internet;

c/ Information on the implementation of policies and laws in the tax, customs, transport and information and communications domains specified in Clauses 2 of Articles 4, 5, 6 and 7 of this Circular shall be regularly exchanged and provided upon written request.

2. Time limits for provision of information:

a/ For information on management mechanisms and policies: within 2 days from the date of signing for promulgation;

b/ For information on the implementation of policies and laws:

Within 7 working days from the date of receiving written requests of competent agencies and units stated in Article 10.

Within 3 working days from the date of receiving written requests of competent agencies and units stated in Article 10 in case of emergency and inspection, supervision, investigation and verification of violations.

Article 9. Focal points to receive information requests

1. Central level:

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

b/ The Ministry of Transport; its attached agencies and units;

c/ The Ministry of Information and Communications; its attached agencies and units;

2. Local level:

a/ Customs Departments of provinces and centrally run cities; Tax Departments of provinces and centrally run cities;

b/ Provincial-level Transport Departments;

c/ Provincial-level Information and Communications Departments.

Article 10. Competence to request information

1. Central level:

a/ Ministers, Deputy Ministers;

b/ Heads of units under the Ministries;

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

d/ The General Director of Taxation.

2. Local level:

a/ Directors of the Customs Departments of provinces and centrally run cities; directors of Customs Sub-Departments, and Heads of Customs Control Teams;

b/ Directors of the Tax Departments of provinces and centrally run cities; and directors of district-level Tax Department;

c/ Directors of provincial-level Transport Departments;

d/ Directors of provincial-level Information and Communications Departments.

Chapter III

ORGANIZATION OF IMPLEMENTATION

Article 11. Responsibilities of the parties

1. To organize the implementation of, and direct their agencies and units to properly implement regulations on the exchange and provision of information.

2. To provide access rights to one another for the effective exploitation and use of customs, tax, transport and information and communications databases in case of exchange and provision of information through the Internet.

3. To ensure safety and confidentiality of exchange and provided information under current regulations.

4. To issue written replies stating clear reasons for failure to provide information or late provision of information.

5. To annually evaluate, review and draw experience from the exchange and provisions of information in the tax, customs, transport and information and communications domains.

Article 12. Effect

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

2. Focal-point agencies and units should promptly report all problems arising in the course of implementation to the Ministries for settlement.-