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THE
MINISTRY OF FINANCE AND THE STATE BANK
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SOCIALIST
REPUBLIC OF VIET NAM
Independence - Freedom – Happiness
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No.
102/2010/TTLT-BTC-NHNN
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Hanoi,
July 14, 2010
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JOINT CIRCULAR
GUIDING THE INFORMATION EXCHANGE AND PROVISION BETWEEN TAX
ADMINISTRATION AGENCIES AND CREDIT INSTITUTIONS
Pursuant to December 12, 1997
Law No. 06/ 1997/QHIO on the State Bank of Vietnam and June 17, 2003 Law No. 10/2003/QH11
Amending and Supplementing a Number of Articles of the Law on the State Bank of
Vietnam;
Pursuant to December 12, 1997
Law No. 07/ 1997/QH10 on Credit Institutions and June 15, 2004 Law No.
20/2004/QH11 Amending and Supplementing a Number of Articles of the Law on
Credit Institutions;
Pursuant to June 29, 2001
Customs Law No. 29/2001/QH10 and June 14, 2005 Iaw No. 42/ 2005/QHI1 Amending
and Supplementing a Number of Articles of the Customs Law;
Pursuant to November 29, 2005
Law No. 51/ 2005/Q1111 on E-Transactions;
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;
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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. 96/ 2008/ND-CP of August 26. 2008, defining the functions, tasks,
powers and organizational structure of the State Bank;
The Ministry of Finance and
the State Bank jointly guide the information exchange and provision between tax
administration (tax and customs) agencies and credit institutions as follows:
Chapter I
GENERAL PROVISIONS
Article 1.
Subjects of application and scope of regulation
This Joint Circular guides the
coordination in information exchange and provision between tax administration
agencies and credit institutions, covering:
1. Information serving tax
administration agencies' determination of tax obligations in the customs and
tax fields.
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Article 2.
Principles of information exchange, provision, management and use
The notification, sending and
provision of taxpayer-related information and documents for each sector under
the tax law must be adequate, prompt and accurate through a focal point defined
in Article 7 of this Joint Circular and must comply with the Ordinance on
Protection of State Secrets, the Ordinance on National Archives, lists of state
secrets and regulations of each sector.
Chapter II
SPECIFIC PROVISIONS
Article 3.
Information to be exchanged and provided
1. Information to be provided by
tax administration agencies
a/ Information on taxpayers:
names, addresses, tax identification numbers, business sectors/lines, etc.:
b/ Information on taxpayers*
operation status (taxpayers are operating and possess lax registration
certificates: taxpayers are operating but ineligible for obtaining tax
registration certificates: taxpayers have moved to another province: taxpayers
have ceased operation and closed their tax identification numbers: taxpayers have
ceased operation but not yet completed procedures to close their tax
identification numbers: or taxpayers temporarily cease business for a definite
time);
c/ Lists of taxpayers that
violate the tax law in the following cases:
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- List of taxpayers that violate
the tax law. thus affecting the benefits and tax payment obligations of other
organizations or individuals.
2. Information to be provided by
credit institutions
a/ Dossiers and information on
transactions conducted via bank accounts of taxpayers (organizations or
individuals that are suspected by tax administration agencies to have violated
the customs law or are currently examined or inspected by tax administration
agencies): information on credit institutions' guarantee amount for taxpayers:
b/ Taxpayers" dossiers,
documents, account numbers for payment, copies of detailed accounting books of
payment accounts, copies of documents on international payment, local payment
or payment for border trading via credit institutions:
c/ Other information necessary
for tax administration agencies' information collection and processing and tax
examination and inspection:
- Information in taxpayers' loan
dossiers;
- Information in taxpayers'
dossiers on payment for exports and imports;
- Information in taxpayers'
dossiers on payment for foreign services and technology transfer;
- Information on debt status:
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Article 4.
Competence to provide information and request information provision
1. Competence to provide
information and request tax administration agencies to provide information:
Directors general (deputy
directors general) of credit institutions, directors (deputy directors) of
transaction bureaus and branches of credit institutions, and heads (deputy
heads) of transaction offices of credit institutions.
2. Competence to provide
information and request credit institutions to provide information:
The Director General (Deputy
Director General) of Customs; Directors (Deputy Directors) of the
Anti-Smuggling Investigation Department and the Post-Customs Clearance
Inspection Department of the General Department of Customs: and directors
(deputy-directors) or heads (deputy heads) of Customs Departments of provinces,
inter-provinces or centrally run cities.
The Director General (Deputy
Director General) of Taxation: the Chief Inspector (Deputy Chief Inspector) of
the General Department of Taxation: directors (deputy directors) of Tax
Departments of provinces or centrally run cities: and heads (deputy heads) of
Tax Departments of districts, towns and provincial cities.
Article 5.
Procedures, method and time limit for information exchange and provision
1. Procedures for information
exchange and provision:
a/ A request for provision of
information and documents shall be made directly or indirectly in writing;
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- When the requester asks for
indirect provision of information in a written request (official letter), such
written request must indicate information details to be provided, time and place
of provision, form of information to be provided (originals, certified copies,
photocopies, copies printed out from computer, or files if the requested
information is electronically stored).
b/ When receiving a request for
information, the requested party shall, based on information details to be
provided, form of information to be provided, time limit for provision, and its
regulations on information exchange and provision which are compliant with
relevant legal documents, collect information for provision to the requester.
2. Method of information
provision:
a/ In case of direct provision
of information: The representatives of the requester and provider shall
directly hand and receive documents on requested information and enclosed
documents (if any).
b/ In case of indirect provision
of information: Documents on requested information shall be handed and received
through post service providers.
c/ In case of e-information
provision: To comply with Clause 4 of this Article.
d/ The direct provision of
information must be made in a record of information receipt and provision,
signed by the provider's representative and the recipient. Such a record shall
be made in 2 copies, each party shall keep one copy as a basis for evidencing
that information has been provided.
3. Time limit for information
exchange and provision:
a/ When the time limit for
information provision is specified in current legal documents (November 29.
2006 Law No. 78/2006/QII11 on Tax Administration, the Government's Decree No.
98/2007/ND-CP of June 7.2007. on handling of tax-related violations and coerced
enforcement of tax administrative decisions, etc.), this time limit shall be
applied.
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c/ If unable to provide
information, within 5 working days after receiving a request for information, the
requested party shall issue a written notice clearly stating the reason to the
requester.
4. Information exchange and
provision via information technology systems:
For requested information which
is stored in the provider's information technology system. the two parties
shall reach agreement on the exchange of information via this system or an
e-means of information storage. The transmission and receipt of data through an
information technology system must suit technical conditions of the two parties
and comply with the law on e-transactions.
When conditions permit, the
involved parties shall reach agreement on technical plans on connection for
information exchange, ensuring that information exchange, communication
infrastructure and confidentiality safety comply with law.
Article 6.
Responsibilities of involved parties
1. Responsibilities of the
information provider:
a/ To provide information under
Article 5 of this Joint Circular;
b/ To take responsibility for
the accuracy of information provided:
c/ To store dossiers related to
information provision, including written requests for information, records of
information comparison and certification, records of information receipt and
provision: and other relevant documents:
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2. Responsibilities of the
information requester:
a/ To use information and
documents only for proper purposes and take responsibility before law for
improper use of information and documents:
b/ To store dossiers related to
information provision, including written requests for information, records of
information receipt and provision; provided documents and other relevant
documents;
c/ To keep confidential tax
offices' and credit institutions' information on the list of state secrets
under Article 2 of this Joint Circular.
Article 7.
Focal points for information exchange and provision
1. For tax offices:
a/ The Anti-Smuggling
Investigation Department and the Post-Customs Clearance Inspection Department
of the General Department of Customs: and Customs Departments of provinces,
inter-provinces or centrally run cities.
b/ The General Department of
Taxation (the Tax Inspectorate) and Tax Departments of provinces or centrally
run cities; and Tax Departments of districts, towns and provincial cities.
2. For credit institutions:
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Article 8.
Powers of involved parties
Tax administration agencies and
credit institutions may request information under this Joint Circular and
refuse to provide information other than those specified in Article 3 of this
Joint Circular.
Article 9.
Expenses for information exchange and provision
1. The information requester is
not required to pay a charge to the information provider for the exchange and
provision of information specified in Article 3 of this Joint Circular.
2. Expenses arising in the
process of information exchange and provision:
a/ For tax administration
agencies: These expenses may be included in their operating funds;
b/ For credit institutions:
These expenses may be accounted as their operating expenses.
Chapter
III
ORGANIZATION OF
IMPLEMENTATION
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Article 11.
This Joint Circular replaces Joint Circular No.
01/2006/TTLT-BTC-NHNN of January 4. 2006. guiding information exchange and
provision between tax offices and banks and credit institutions.
Article 12.
Any problems arising in the course of implementation
should be promptly reported to the Ministry of Finance (through the General
Department of Customs or the General Department of Taxation) and the State Bank
for study and settlement according to their competence. The Ministry of Finance
shall monitor and review the implementation of this Joint Circular.-
FOR
THE MINISTER OF FINANCE
DEPUTY MINISTER
Do Hoang Anh Tuan
FOR
THE STATE BANK GOVERNOR
DEPUTY GOVERNOR
Nguyen Toan Thang
INFORMATION REQUEST FORM
(Enclosed
to the joint Circular No, 102/2010/TTLT-BTC-NHNN dated 14 July 2010 by Ministry
of Finance and State Bank)
CONCERNED/
REQUESTING ORGANIZATION
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No.
/PDN-…
Re:
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date: …
To:
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INFORMATION
REQUEST FORM
- The organization requesting
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HEAD
OF THE ORGANIZATION
(Affix
signature, corporate seal and full name)
(Note: This information
request form replaces a letter of introduction)