Joint Circular No. 146/2010/TTLT-BTC-BCA-BQP dated September 23, 2010 of the Ministry of Finance, the Ministry of Public Security and the Ministry of National Defense guiding the exchange and provision of information on customs and taxpayers

THE MINISTRY OF FINANCE - THE MINISTRY OF PUBLIC SECURITY - THE MINISTRY OF NATIONAL DEFENSE

Joint Circular No. 146/2010/TTLT/BTC-BCA-BQP of September 23, 2010, guiding the exchange and provision of information on customs and taxpayers

Pursuant to June 29, 2001 Customs Law No. 29/2001/QH10 and June 14, 2005 Law No. 42/2005/QH11 Amending and Supplementing a Number of Articles of the Customs Law;

Pursuant to November 29, 2006 Law No. 78/2006/QH11 on Tax Administration;

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, 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 Law on Tax Administration;

The Ministry of Finance, the Ministry of Public Security and the Ministry of National Defense jointly guide the exchange and provision of information on customs and taxpayers as follows:

Chapter I

GENERAL PROVISIONS

Article 1. Scope of regulation

This Circular guides the exchange and provision of information on customs and taxpayers between customs offices and tax offices of the Ministry of Finance and functional agencies of the Ministry of Public Security and the Ministry of National Defense (below collectively referred to as the parties).

Article 2. Subjects of application

This Circular applies to customs offices, tax offices, functional agencies of the Ministry of Public Security and the Ministry of National Defense, and other organizations and individuals participating or involved in the exchange and provision of information on customs and taxpayers.

Article 3. Principles of information exchange and provision

1. Information exchange and provision must comply with law and shall be conducted within the ambit of functions, tasks and powers of each party.

2. Exchanged and provided information shall be properly used for specified operations within the ambit of functions and tasks of information-receiving parties.

3. The parties shall exchange and provide information in a prompt, accurate and adequate manner.

4. The parties shall exchange, provide, manage and use information under regulations on protection of state secrets and confidentiality in specialized sectors under the ministries’ management. They may not disclose information secrets and sources.

5. Information shall be exchanged and provided between parties of the same level. When necessary, information may be exchanged between parties of different levels.

6. Each party’s agencies acting as focal points in information exchange and provision defined in Article 6 of this Circular shall arrange forces and facilities to ensure uninterrupted and prompt exchange and provision of information.

Chapter II

SPECIFIC PROVISIONS

Article 4. Details of information on customs and taxpayers to be exchanged and provided between the parties

1. Information relating to enterprises and individuals that participate in import and export activities; information on taxpayers that show signs of law violation.

2. Information relating to anti-crime activities.

3. Other information relating to state management of customs and taxation.

Information details to be exchanged and provided between the parties are specified in Appendix 1 to this Circular.

Article 5. Forms of and time limit for information exchange and provision

1. Information shall be exchanged and provided in the following forms:

a/ Direct exchange and provision

The parties requesting information exchange and provision shall send their persons to directly contact information-exchanging and -providing agencies. In this case, these persons shall produce their agencies’ letters of introduction, enclosed with written requests for information exchange and provision made according to the form provided in Appendix 2 to this Circular (not printed herein).

b/ Indirect exchange and provision

When receiving written requests for information exchange and provision, based on the characteristics of information to be exchanged and provided, competent persons may decide to exchange and provide information in electronic form or through other means such as telephone, fax, etc.

2. Time for information exchange and provision

a/ Periodical exchange and provision

Monthly information shall be summarized between the 21st of a month and the 20th of the subsequent month and sent to the parties before the 25th every month in print or electronic form.

b/ Irregular exchange and provision

- Units requesting information exchange and provision for the management, investigation, verification and handling of specific cases shall send written requests for information exchange and provision to related parties.

- For a request for direct information exchange and provision, the requested agency shall provide information promptly on the same day; if unable to do so for an objective reason, it shall set a time limit for information provision, which must not exceed 5 (five) working days after receiving the request.

- For a request for the provision of information in paper documents, the requested party shall provide information to the requesting party within the time limit indicated in such request or within 5 (five) working days after receiving the request.

- For a request for on-the-spot reading and study of information, the requested party shall provide information right after obtaining approval of a competent person; if unable to do so, it shall clearly state the reason.

- If unable to provide information, the requested party shall issue a written notice clearly stating the reason within 3 (three) working days after receiving the request.

Article 6. Focal points in information exchange and provision

1. Central-level focal points in information exchange and provision:

a/ Agencies under the Ministry of Finance, including the Anti-Smuggling Investigation Department and the Post-Customs Clearance Inspection Department of the General Department of Customs, and the Tax Inspection Department of the General Department of Taxation.

b/ Agencies under the Ministry of Public Security, including the Police Department for Investigation of Social Order-Related Crimes;  the Police Department for Investigation of Economic Management Order and Position-Related Crimes; the Police Department for Investigation of Drug-Related Crimes; the Police Department for Investigation of Corruption-Related Crimes; the Police Department for Prevention and Control of Environmental Crimes; the Police Department for Prevention and Control of Hi-Tech Crimes; the Criminal Arrest Police Department; Vietnam Interpol Office; the Standing Office for Crime and Drug Prevention and Control under the Police General Department for Crime Prevention and Control; the Police Department for Social Order-related Administrative Management; the Police Department for Fire Prevention and Fighting, Rescue and Salvage; the Road and Railway Traffic Police Department; the Waterway Police Department under the Police General Department for Social Order and Safety-related Administrative Management; Political Protection Departments 2, 3, 4, 5, 6 and 7; the Immigration Management Department under General Department of Security I; the Internal Political Security Department; the Financial, Monetary and Investment Security Department; the Department for General Economic Affairs Security; the Agriculture and Rural Security Department; the Information and Communications Security Department; the Social Security Department; the Northwestern Security Department; the Central Highlands Security Department; the Southwestern Security Department; and the Investigation Security Department under Security General Department II.

c/ Agencies under the Ministry of National Defense, including the Planning and Investment Department; the Staff Bureau; the Reconnaissance Department; the Department for Drug-Related Crime Prevention and Control under the Border Guard Command; the Marine Police Department; and the Criminal Investigation Department.

2. Provincial-level focal points in information exchange and provision:

a/ Finance agencies, including Customs Departments of provinces, inter-provinces or cities (in direct charge are district-level Advisory Divisions for Handling of Violations and Collection and Processing of Customs Information, or Advisory Groups for Handling of Violations and Collection and Processing of Customs Information in localities without district-level Post-Customs Clearance Inspection Divisions and Departments); district-level Customs Departments located in other provinces or cities; and provincial-level Tax Departments (in direct charge are district-level Tax Inspection Divisions).

b/ Police agencies, including district-level Police Divisions for Investigation of Social Order-Related Crimes; Police Divisions for Investigation of Economic Management Order and Position-Related Crimes; Police Divisions for Investigation of Drug-Related Crimes; Police Divisions for Prevention and Control of Environmental Crimes; Criminal Arrest Police Divisions; Police Divisions for Social Order-related Administrative Management; Police Divisions for Fire Prevention and Fighting, Rescue and Salvage; Road and Railway Traffic Police Divisions; Waterway Police Divisions; Economic Security Divisions; Immigration Management Divisions; Investigation Security Divisions; Internal Political Security Divisions; Social Security Divisions; Political Protection Divisions 2, 4 and 6; Financial, Monetary and Investment Security Divisions; and Protection Police Divisions.

c/ Military agencies, including Border Guard Commands of provinces, cities and coastal police regions; and military zone-level Criminal Investigation Divisions.

3. District-level focal points in information exchange and provision include:

a/ Tax Departments of urban districts, rural districts, towns and provincial cities (in direct charge are Tax Inspection Groups).

b/ Police Divisions of urban districts, rural districts, towns and provincial cities.

c/ Regional criminal investigation agencies; border-gate and seaport border guard commands; border-gate border guard posts; and border guard posts under provincial-level Border Guard Commands.

Article 7. Persons competent to request information provision and provide information

1. The Ministry of Finance

a/ Customs offices

- The director and deputy directors of the Anti-Smuggling Investigation Department; and the director and deputy directors of the Post-Customs Clearance Inspection Department.

- Directors and deputy directors of Customs Departments of provinces, inter-provinces or cities.

b/ Tax offices

- The chief inspector and deputy chief-inspectors under the General Department of Taxation.

- Directors and deputy directors of provincial-level Tax Departments.

- Heads and deputy heads of district-level Tax Departments.

2. The Ministry of Public Security

a/ Directors and deputy directors of the Police Department for Investigation of Social Order-Related Crimes;  the Police Department for Investigation of Economic Management Order and Position-Related Crimes; the Police Department for Investigation of Drug-Related Crimes; the Police Department for Investigation of Corruption-related Crimes; the Police Department for Prevention and Control of Environmental Crimes; the Police Department for Prevention and Control of Hi-Tech Crimes; the Criminal Arrest Police Department; Vietnam Interpol Office; the Standing Office for Crime and Drug Prevention and Control under the Police General Department for Crime Prevention and Control; the Police Department for Social Order-Related Administrative Management; the Police Department for Fire Prevention and Fighting, Rescue and Salvage; the Road and Railway Traffic Police Department; the Waterway Police Department under the Police General Department for Social Order and Safety-Related Administrative Management; Political Protection Departments 2, 3, 4, 5, 6 and 7; the Immigration Management Department under General Department of Security I; the Internal Political Security Department; the Financial, Monetary and Investment Security Department; the Department for General Economic Affairs Security; the Agriculture and Rural Security Department; the Information and Communications Security Department; the Social Security Department; the Northwestern Security Department; the Central Highlands Security Department; the Southwestern Security Department; and the Investigation Security Department under Security General Department II.

b/ Directors and deputy directors of provincial-level Police Departments.

c/ Heads and deputy heads of district-level Police Divisions for Investigation of Social Order-Related Crimes; Police Divisions for Investigation of Economic Management Order and Position-Related Crimes; Police Divisions for Investigation of Drug-Related Crimes; Police Divisions for Prevention and Control of Environmental Crimes; Criminal Arrest Police Divisions; Police Divisions for Social Order-related Administrative Management; Police Divisions for Fire Prevention and Fighting, Rescue and Salvage; Road and Railway Traffic Police Divisions; Waterway Police Divisions; Economic Security Divisions; Immigration Management Divisions; Investigation Security Divisions; Internal Political Security Divisions; Social Security Divisions; Political Protection Divisions 2, 4 and 6; Financial, Monetary and Investment Security Divisions; and Protection Police Divisions.

d/ Heads and deputy heads of district-level police offices.

3. The Ministry of National Defense

a/ The director and deputy directors of the Planning and Investment Department; the director and deputy directors of the Coast Guard Department; the director and deputy directors of the Criminal Investigation Department; the chief staff and deputy chief-staffs of the Border Guard Command; the director and deputy directors of the Reconnaissance Department; and the director and deputy directors of the Drug Prevention and Control Department under the Border Guard Command.

b/ Chief commanders and deputy chief-commanders of provincial-level Border Guard Commands; chief commanders and deputy chief-commanders of Border-Gate and Seaport Boarder Guard Commands; chiefs and deputy chiefs of border guard posts; chief commanders and deputy chief-commanders of coast guard regions; heads and deputy heads of military-zone criminal investigation divisions; and heads and deputy heads of regional criminal investigation agencies.

Article 8. Conditions concerning material and technical foundations and funds

1. The parties shall be furnished with modern technical facilities and equipment for information exchange and provision.

2. The parties shall review their own databases in order to standardize data when developing information technology software for information exchange and provision in line with requirements and capacity of each party. When conditions permit, the parties shall agree on network connection, grant passwords for decentralized log-in in order to exploit information under this Circular.

3. Funds for information exchange and provision under this Circular shall be included in estimates of annual regular operating funds allocated by the State to each ministry or sector.

Chapter III

ORGANIZATION OF IMPLEMENTATION

Article 9. Effect

This Circular takes effect 45 days from the date of its signing.

Article 10. Implementation responsibility

1. The Ministry of Finance, the Ministry of Public Security and the Ministry of National Defense shall, within the ambit of their functions and tasks, grasp, disseminate, guide, examine and urge the implementation of this Decree by their agencies and units.

2. The Ministry of Finance shall monitor and summarize the implementation of this Circular.

3. Any problems arising in the course of implementation should be promptly reported to the Ministry of Finance, the Ministry of Public Security and the Ministry of National Defense for timely guidance.

For the Minister of National Defense
Deputy Minister
Senior lieutenant-general PHAN TRUNG KIEN

For the Minister of Public Security
Deputy Minister
Senior lieutenant-general LE THE TIEM

For the Minister of Finance
Deputy Minister
DO HOANG ANH TUAN

Appendix No. 1

INFORMATION DETAILS TO BE EXCHANGED AND PROVIDED

(To Joint Circular No. 146/2010/TTLT/BTC-BCA-BQP of September 23, 2010, of the Ministry of Finance, the Ministry of Public Security and the Ministry of National Defense)

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