Thông tư liên tịch 102/2010/TTLT-BTC-NHNN

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;

Pursuant to the Government's Decree No. 40/ 2007/ND-CP of March 16, 2007, on customs valuation of exports and imports;

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.

2. Taxpayer-related information .serving monetary, credit and banking operations of credit institutions.

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:

- List of taxpayers that commit tax evasion or fraud: illegally purchase and sell invoices; violate the tax law and abscond from their places of business: collide with others to evade tax: fail to pay tax amounts on time after tax offices have imposed fines or coerced payment of tax debts or fail to respond to other requests of tax administration agencies under law;

- 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:

- Information on taxpayers' breach of contractual terms or agreements signed with credit institutions.

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;

- When the requester asks for direct provision of information, the person who comes to receive information shall produce necessary relevant documents to the provider (a written request for information, identity card, and a slip of request for information made according to a form provided in the Appendix to this Joint Circular - not printed herein);

- 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.

b/ When the time limit for information provision is not yet specified in current legal documents, information shall be provided within the time limit indicated in the written request for information or within 10 working days after receipt of a request.

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:

d/ To keep confidential information provision and provided information for preventing negative acts of concerned organizations or individuals.

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:

Head offices, transaction bureaus, branches and transaction offices of credit institutions.

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

Article 10. This Joint Circular takes effect 45 days from the date of its signing.

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.-

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)

To: ...

INFORMATION REQUEST FORM

- The organization requesting information: . . . . . . . . . . . . . . . . . . . . . . . . . .

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- Full name and position of the information-receiving official: . . . . . . . . . . . . . . . . .

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- Number, issue date, issuing place of ID card of the information-receiving official:

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- The content of the information requested: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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- Method of provision of information: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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- Time of provision of information: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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(Note: This information request form replaces a letter of introduction)