VietnameseJoint 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
ATTRIBUTE
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
| Issuing body: | Ministry of Transport; Ministry of Finance; Ministry of Information and Communications | Effective date: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
| Official number: | 235/2009/TTLT/BTC-BGTVT-BTTTT | Signer: | Le Manh Hung; Do Hoang Anh Tuan; Nguyen Thanh Hung |
| Type: | Joint Circular | Expiry date: | Updating |
| Issuing date: | 14/12/2009 | Effect status: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
| Fields: | Customs , Tax - Fee - Charge |
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THE MINISTRY OF FINANCE, THE MINISTRY OF TRANSPORT AND THE MINISTRY OF INFORMATION AND COMMUNICATIONS ------- | SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom – Happiness --------- |
No. 235/2009/TTLT/BTC-BGTVT-BTTT | Hanoi, December 14, 2009 |
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:
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.
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