Joint Circular No. 98/2010/TTLT-BTC-BNNPTNT-BYT dated July 8, 2010 of the Ministry of Finance, the Ministry of Agricultural and Rural Development and the Ministry of Health guiding the provision and exchange of information relating to taxpayers and the state management of customs, agriculture and health

THE MINISTRY OF FINANCE - THE MINISTRY OF AGRICULTURE AND RURAL DEVELOPMENT - THE MINISTRY OF HEALTH

Joint Circular No. 98/2010/TTLT-BTC-BNNPTNT-BYT of July 8, 2010, guiding the provision and exchange of information relating to taxpayers and the state management of customs, agriculture and health

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 customs 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;

Pursuant to the Government’s Decree No. 118/2008/ND-CP of November 27, 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

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

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

The Ministry of Finance, the Ministry of Agriculture and Rural Development and the Ministry of Health jointly guide the provision and exchange of information relating to taxpayers and the state management of customs, agriculture and health as follows:

Chapter I

GENERAL PROVISIONS

Article 1. Scope and subjects of application

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

2. Subjects of application:

a/ The Ministry of Finance (the General Department of Customs and the General Department of Taxation - below referred to as tax administration agencies).

b/ The units of the Ministry of Agriculture and Rural Development and the Ministry Health.

c/ Provincial-level Agriculture and Rural Development Departments and Health Departments.

Article 2. Principles on information exchange, provision and use

1. Information shall be exchanged, provided and used within the scope of the tasks and powers of relevant ministries.

2. Information must be provided and exchanged in an adequate, accurate and timely manner.

3. Provided and exchanged information must be used for proper purposes to serve professional operations of relevant agencies according to their functions and tasks. Provision of information to other organizations and individuals is strictly prohibited.

4. Information classified as state secrets complies with the December 28, 2000 Ordinance on Protection of State Secrets, the Government’s Decree No. 33/2002/ND-CP of March 28, 2002, detailing the Ordinance on Protection of State Secrets, and decisions on protection of state secrets under specialized management of the Ministries.

Chapter II

SPECIFIC PROVISIONS

Article 3. Information to be provided by tax administration agencies

1. Legal documents in their operation domains which are related to the specialized management of the Ministry of Agriculture and Rural Development or the Ministry of Health.

2. Information on tax policies and tax-guiding documents.

3. Taxpayer identification information from the tax registration system (tax identification numbers, places of tax payment registration and declaration and operations of taxpayers).

4. Information on tax-related violations committed by taxpayers (under Article 35, Chapter II of Decree No. 85/2007/ND-CP detailing a number of articles of the Law on Tax Administration: Publicization on information on taxpayers).

5. Information on imports and exports subject to specialized management by the Ministry of Agriculture and Rural Development or the Ministry of Health, information relating to tax administration activities. Particularly, information on specialized management shall be provided as follows:

a/ To the Ministry of Agriculture and Rural Development:

Cultivation: Information on plant variety importers (Appendix 1A TC-NN); plant variety exporters (Appendix 1B TC-NN); fertilizer importers (Appendix 1C TC-NN); and fertilizer exporters (Appendix 1D TC-NN).

Husbandry: Information on imported animal feed and animal feed materials (Appendix 2A TC-NN); exported animal feed and animal feed materials (Appendix 2B TC-NN); and imported animal breeds (Appendix 2C TC-NN).

Plant protection and quarantine: Information on imported plant protection drugs (Appendices 3A TC-NN and 3B TC-NN); exported plant protection drugs (Appendix 3C TC-NN); plant protection drugs restricted from use which are imported under permits (Appendix 3D TC-NN); plant protection drugs not yet included in the list of plant protection drugs permitted for use in Vietnam which are imported under permits (Appendix 3E TC-NN); re-exported plant protection drugs (Appendix 3F TC-NN); imported plants (Appendix 3G TC-NN); exported plants (Appendix 3H TC-NN); and plants and plant products imported under permits (Appendix 3I TC-NN).

Forestry: Information on imported forestry products (Appendix 4A TC-NN); exported forest products (Appendix 4B TC-NN); imported wild and domestic animals (Appendix 4C TC-NN); and exported wild and domestic animals (Appendix 4D TC-NN).

Trade in agricultural, forest and fisheries products and salt: Information on imported agricultural, forest and fisheries products and salt (Appendix 4E TC-NN) and exported agricultural, forest and fisheries products and salt (Appendix 4G TC-NN).

b/ To the Ministry of Health:

Import and export of drugs, including vaccines and medical biologicals: Information on drugs with import registration numbers (Appendix 1A TC-YT); drugs without import registration numbers (Appendix 1B TC-YT); drugs urgently imported in response to epidemics or natural disasters (Appendix 1C TC-YT); drugs imported for national target programs (Appendix 1D TC-YT); imported drugs being donations or humanitarian aid (Appendix 1E TC-YT); imported fake drugs (Appendix 1G TC-YT); imported drugs of unclear origin (Appendix 1H TC-YT); imported drugs of poor quality (Appendix 1I TC-YT); exported drugs (Appendix 1K TC-YT); imported drug materials (Appendix 1L TC-YT); and imported drug packings and excipients (Appendix 1M TC-YT).

Regarding habit-forming drugs, psychotropic drugs and pre-substances: Information on drugs imported in the form of finished products containing habit-forming substances or psychotropic drugs and pre-substances used as drug materials (Appendix 2A TC-YT); drugs exported in the form of finished products containing habit-forming drugs or psychotropic drugs and pre-substances used as drug materials (Appendix 2B TC-YT); and materials imported for the production of habit-forming or psychotropic drugs and pre-substances (Appendix 2C TC-YT).

Import of insecticidal and germicidal chemicals and preparations for household and medical use: Information on imported insecticidal and germicidal chemicals and preparations with circulation registration certificates (Appendix 3A TC-YT); insecticidal and germicidal chemicals and preparations without circulation registration certificates which are imported for assay or testing, for use as materials for the production of chemicals and preparations with circulation registration certificates or for other special not-for-profit purposes (Appendix 3B TC-YT).

Information on imported and exported cosmetics (Appendices 4A TC-YT and 4B TC-YT).

Information on imported and exported pharmaceutical materials, drugs from pharmaceutical materials and drugs of traditional medicine (Appendices 7A TC-YT and 7B TC-YT).

6. Information on importers and exporters of goods subject to specialized management by the Ministry of Agriculture and Rural Development or the Ministry of Health.

a/ To the Ministry of Agriculture and Rural Development: Information on importers of plant products (Appendix 5A TC-NN); exporters of plant products (Appendix 5B TC-NN); importers of agricultural, forest and fisheries products (Appendix 5C TC-NN), and exporters of agricultural, forest and fisheries products (Appendix 5D TC-NN).

b/ To the Ministry of Health: Information on importers and exporters of pharmaceuticals, medical equipment and insecticidal and germicidal chemicals and preparations for household and medical use (Appendix 5 TC-YT).

7. Information on violations of tax and customs laws:

a/ List of importers and exporters of goods subject to specialized management by the Ministry of Health that have been handled for violations of the customs law (Appendix 6A TC-YT).

b/ List of importers and exporters of goods subject to specialized management by the Ministry of Health that have been handled for violations of tax laws (Appendix 6B TC-YT).

c/ List of importers and exporters of goods subject to specialized management by the Ministry of Agriculture and Rural Development that have been handled for violations of the customs law.

8. Other information at request as agreed upon by the two ministries.

Article 4. Information to be provided by the Ministry of Agriculture and Rural Development

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

2. List of projects managed by the Ministry of Agriculture and Rural Development which are entitled to import duty incentives.

3. Documents providing for the identification of origin of forestry goods such as log timbers and products from planted forest timbers, fertilizers and plant protection drugs.

4. Information on the grant of permits for or documents on the import or export of:

a/ Plant varieties (Appendix 1 NN-TC).

b/ Fertilizers (Appendix 2 NN-TC).

c/ Unlisted animal feed and animal feed materials (Appendix 3 NN-TC).

d/ Animal breeds (Appendix 4 NN-TC);

e/ Plant protection drugs restricted from use (Appendix 5A NN-TC);

f/ Plant protection drugs not yet included in the list of plant protection drugs permitted for use in Vietnam (Appendix 5B NN-TC);

g/ List of enterprises permitted for processing fisheries products for export (Appendix 5C NN-TC);

h/ Forest products included in lists promulgated under CITES and Decree No. 32/2006/ND-CP which are imported under permits (Appendix 6A NN-TC);

i/ Forest products included in lists promulgated under CITES and Decree No. 32/2006/ND-CP which are exported under permits (Appendix 6B NN-TC).

5. Information on importers and exporters that have been handled for violations under the management of the Ministry of Agriculture and Rural Development:

a/ Importers and exporters that have been handled for violations in plant protection, quarantine and trading (Appendix 7A NN-TC).

b/ Importer and exporters that have been handled for violations related to animal health (Appendix 7B NN-TC).

c/ Importers and exporters that have been handled for violations in the import and export of wild plants and animals (Appendix 7C NN-TC).

6. Information on taxpayers who violate agriculture and forestry laws.

7. Information on individuals qualified for plant protection drug trading, production, processing, bottling or packaging.

8. Other information at request as agreed upon by the two Ministries.

Article 5. Information to be provided by the Ministry of Health to tax administration agencies

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

2. List of drugs with circulation registration numbers in Vietnam (Appendix 1A YT-TC).

3. List of imported drugs with import permits (Appendix 1B YT-TC).

4. List of drugs with circulation registration numbers in Vietnam for which permits of the Drug Administration of Vietnam are required upon importation or exportation (Appendix 1C YT-TC).

5. List of drugs permitted to be urgently imported in response to epidemics or natural disasters (Appendix 1D YT-TC).

6. List of drugs permitted to be imported for national target programs (Appendix 1E YT-TC).

7. List of imported drugs which are donations or humanitarian aid (Appendix 1G YT-TC).

8. List of imported drugs of unclear origin detected by health agencies (Appendix 1H YT-TC).

9. List of imported drugs of poor quality detected by health agencies (Appendix 1I YT-TC).

10. List of drugs banned from import by non-commercial modes (Appendix 1K YT-TC).

11. List of drugs of which circulation registration numbers are withdrawn (Appendix 1L YT-TC).

12. List of pharmaceutical materials of unclear origin detected by health agencies (Appendix 2A YT-TC).

13. List of pharmaceutical materials of poor quality detected by health agencies (Appendix 2B YT-TC).

14. Information on insecticidal and germicidal chemicals and preparations for household and medical use with circulation registration certificates (Appendix 3A YT-TC).

15. Information on insecticidal and germicidal chemicals and preparations for household and medical use without circulation registration certificates which are imported for assay or testing; for use as raw materials for the production of chemicals and preparations with circulation registration certificates, or for special not-for-profit purposes (Appendix 3B YT-TC).

16. List of drug importers and exporters that have been handled for administrative violations under the Health Ministry’s management (Appendix 04 YT-TC).

17. List of importers of drugs and drug materials (Appendix 5A YT-TC).

18. List of drug producers (Appendix 5B YT-TC).

19. List of foreign-invested enterprises conducting activities related to drugs and drug materials in Vietnam (Appendix 5C YT-TC).

20. Other information at request as agreed upon by the two Ministries.

Article 6. Forms and time of information provision and exchange

1. Forms of information provision and exchange

a/ Information shall be provided or exchanged in the forms of written document or electronic data.

b/ Professional units of the ministries shall reach agreement on a plan on developing an interconnected computer network, software programs and database for online information provision and exchange.

2. Time of information provision and exchange

a/ Information defined in Section II of this Circular shall be provided and exchanged on a monthly or quarterly basis. Units of relevant ministries which are assigned to act as focal points in information provision and exchange shall agree with one another on the forms, time and contents of information provision and exchange.

b/ Provision of information on an irregular basis: When wishing to be provided with information to serve the management, examination, inspection and verification of violations, heads of units responsible for handling violations may request relevant agencies to provide information in writing or give direct answers. The requested unit shall provide information within 5 working days (or 10 days for complicated cases) after receiving the request.

The requested unit shall provide information in writing as requested or appoint a representative to come to a designated venue at a set time as agreed upon to provide information.

In case the requested unit cannot provide information, within 10 working days (after receiving a written request), it shall give a written reply, clearly stating the reason.

Expenses for copying documents, travel and accommodation shall be paid by the requesting unit or agreed upon by the two parties.

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

1. The General Director of Customs, the General Director of Taxation or authorized deputy general directors.

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

Chapter III

ORGANIZATION OF IMPLEMENTATION

Article 8. Responsibilities of relevant parties

1. The ministries shall organize and direct their subordinate agencies and units to implement this Circular.

2. To assign the following units to act as focal points in information provision and exchange:

a/ The Ministry of Finance: The Anti-Smuggling Investigation Department and the Information Technology and Statistics Department of the General Department of Customs; and the Tax Inspectorate of the General Department of Taxation.

b/ The Ministry of Agriculture and Rural Development: The Department for Processing and Trade of Agro-Forestry-Fisheries Products and Salt Protection; the Department of Livestock Husbandry; the Department of Crop Protection, the Department of Plant Protection; the Department of Animal Health; the General Forestry Office; and the National Agro-Forestry-Fisheries Quality Assurance Department.

c/ The Ministry of Health: the Drug Administration of Vietnam; the Vietnam Food Administration; the Medical Environment Administration; the Medical Equipment and Facility Department; the Inspectorate; the Medical Examination and Treatment Administration; and the Traditional Medicine Department.

3. Provincial-level Health Departments, Agriculture and Rural Development Departments, Tax Departments and Customs Departments shall, according to decentralization, provide and exchange information with one another and provide information to the focal points specified in Clause 2 of this Article upon request.

Article 9. Implementation provisions

1. Heads of units defined in Clauses 2 and 3 of Article 8 shall implement this Circular.

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

3. Funds for the provision and exchange of information under this Circular shall be included in annual budget estimates approved for ministries, branches and localities under the Law on the State Budget and guiding documents.

4. Individuals and organizations that properly well implement regulations on the provision and exchange of customs information and information relating to taxpayers will be recommended under general regulations of the State. Violators shall, depending on the nature and severity of their violations, be handled according to current regulations.

5. All problems arising in the course of providing and exchanging information should be reported to superior authorities for prompt and coordinated settlement. Problems which cannot be solved should be reported to the Ministry of Finance, the Ministry of Agriculture and Rural Development and the Ministry of Health for study and uniform settlement.-

For the Minister of Finance
Deputy Minister
DO HOANG ANH TUAN

For the Minister of Agriculture and Rural Development
Deputy Minister
DIEP KINH TAN

For the Minister of Health
Deputy Minister
CAO MINH QUANG