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THE
MINISTRY OF FINANCE, THE MINISTRY OF AGRICULTURE AND RURAL DEVELOPMENT AND
THE MINISTRY OF HEALTH
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SOCIALIST
REPUBLIC OF VIET NAM
Independence - Freedom – Happiness
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No.
98/2010/TTLT/BTC-BNNPTNT-BYT
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Hanoi,
July 08, 2010
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JOINT CIRCULAR
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 Paw 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:
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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
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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
IB TC-NN): fertilizer importers (Appendix 1C TC-NN): and fertilizer exporters
(Appendix ID 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 31 TC-NN).
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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 IB TC-YT): drugs urgently imported in response to epidemics
or natural disasters (Appendix 1C TC-YT): drugs imported for national target
programs (Appendix ID 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 II TC-YT): exported drugs (Appendix 1 K TC-YT): imported drug
materials (Appendix II. TC-YT): and imported drug packings and excipients
(Appendix IM 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).
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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 OB 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.
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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).
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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 713 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).
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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 IE 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 IH YT-TC).
9. List of imported drugs of
poor quality detected by health agencies (Appendix II YT-TC).
10. List of drugs banned from
import by non commercial modes (Appendix IK YT-TC).
11. List of drugs of which
circulation registration numbers arc withdrawn (Appendix 1L YT-TC).
12. List of pharmaceutical
materials of unclear origin detected by health agencies (Appendix 2A YT-TC).
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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
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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.
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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.
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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
AGRICULTURE AND RURAL DEVELOPMENT
DEPUTY MINISTER
Diep Kinh Tan
FOR
THE MINISTER OF FINANCE
DEPUTY MINISTER
Do Hoang Anh Tuan
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FOR
THE MINISTER OF HEALTH
DEPUTY MINISTER
Cao Minh Quang