FEDERAL INFORMATION

Instruct the exchange of information about the business between Oh. National information.

about business registration and Oh. Tax information.

________________________

The National Enterprise Law Base 68 /2014/QH13 November 26, 2014;

Tax Management Base 78 /2006/QH11 November 29, 2006 and the Amendment Law, which adds some of the provisions of the Digital Tax Management Law 21 /2012/QH13 November 20, 2012;

Number of Accounting Rules. 03 /2003/QH 1 1 the date 1 June 7, 2003;

Base of Protocol 78 /2015/NĐ-CP September 14, 2015 by the Government on Corporate registration;

Base of Protocol 116 /2008/NĐ-CP November 14, 2008 the Government regulates the functions, duties, powers, and organizational structure of the Ministry of Planning and Investment;

Base of Protocol 215 /2013/ND-CP December 23, 2013 of the Government stipulated the functions, duties, powers, and organizational structure of the Ministry of Finance;

Decision base 419/QĐ-TTg on April 11, 2012 by Prime Minister approx the scheme for renewal of state management to the following business. register The establishment,

Minister of Planning and Investment and Minister of Finance issued the Relevant Information Guidance of the exchange of information about the business between the European System. Stain. National information on Enterprise and System registration Stain. Tax information.

Chapter I

GENERAL REGULATION

Number one. Adjustment range

This information instructs details of the exchange of information between the National Information System on Enterprise Registration and Tax Information Systems, including information on corporate registration, operational situation, corporate finance reports, and financial statements. and operate under the rules of the Enterprise Law.

Article 2. Subject applies

This information applies to the following objects:

1. Total Tax Directorate in the Ministry of Finance;

2. Business Registration Management Bureau of the Ministry of Planning and Investment;

3. IRS, Tax Expenses;

4. Business Registry in the Department of Planning and Investment of the Provinces, the Central City of China (later known as the Business Registry Office);

5. The organizations, the individual are involved.

Third. Explain the word

In this Information, the words below are understood as follows:

1. Corporate registration includes enterprise establishment registration, registration changes in business registration content and registration obligations, other notice under the regulation at Clap 1 Article 3 of the number of digital resolutions. 78 /2015/NĐ-CP.

2. The corporate integrity unit includes the branch, the representative office, the business location.

3. The tax information system includes the Tax Registration Information System and the Fiscal Report Information System of the Tax Directorate, the Ministry of Finance.

4. The national information system on corporate registration is the professional business information system on the regulatory enterprise registration at Clap 2 Article 3 of the Digital Protocol. 78 /2015/NĐ-CP.

5. The tax agency includes the Tax Directorate, the Tax Service, the Tax Expenditures prescribed at Clause 2 Articles 2 Tax Management Laws.

Article 4. Information Exchange Principles

1. The regulatory bodies at Clause 1, 2, 3 and 4 Article 2 This message is responsible as follows:

a) is responsible for the accuracy of the information provided in comparison to the information in the Management System;

b) responsible for the implementation of timely communication, the exact same request; ensuring synchrony, unified data between the two systems;

c) responsible for the management, using the information provided in accordance with the provisions of the law.

2. The exchange information between the National Information System on Enterprise registration and the Tax Information System has the legal value as the information exchange information.

Article 5. Form, Information Exchange frequency

1. Information exchange format:

The exchange of enterprise information is carried out through an electronic network connected between the National Information System of Enterprise Registration and the Tax Information System.

In the case of need for management and use of information or by technical factors, the parties may exchange information via email (email), file communication (file) or other forms.

2. Information exchange frequency:

a) The exchange of information is done automatically in real time;

b) In particular cases, to serve state management, the General Directorate of Taxation and the Administration of Business Registration may be agreed to agree on the time and frequency of exchange information.

Number 6. Information exchange input

The input units exchange information including:

1. Central Level

a) Total Internal Revenue;

b) Business registration management.

2. Local Level

a) Internal Revenue, Tax Expenses;

b) Business Registry.

Chapter II

EXCHANGE OF BUSINESS REGISTRATION INFORMATION, INFORMATION ABOUT THE ACTIVITY SITUATION

BUSINESS. AND INFORMATION ABOUT THE FINANCIAL REPORT OF THE BUSINESS

What? 7. The exchange information between the National Information System on Enterprise registration and the Tax Information System is available.

1. The exchange information includes:

a) General directory system;

b) The registration of the business establishment, registration of the unit activity directly;

c) The registration information changes the business registration content, the registration content that operates the unit directly;

d) Information on the operational situation of the business, the unit of subordination; information on the violation of the tax code of the founder, the management of the business;

Information about the financial statements of the business.

2. The specific needs base, the Directorate General of Taxation and the Bureau of Business Registration Management agreement on the amendment, adds the category of exchange information accordingly.

What? 8. The exchange of information about the common item system

1. The general category system is the Presidents General Directorate of Taxation and the Bureau of Business Registry using to ensure that the database synchrony serves the exchange of information between the two systems.

2. Common list system includes:

-National Catalogue, Department of the Province/City, District/District Catalogue, Catalogue/township Category, Treasury portfolio, Monetary portfolio, Category of Tax Title, Catalogue of Economic Type Details, Catalogue of Tax Authority (under the category used on the Information System) tax register);

-The transaction category: the general transaction in the process of implementation of the exchange of information between the two process systems; the detailed regulation at Annex 1 issued by this message;

-The resulting category returns from the Tax Registry Information System: detailed regulation at Annex 2 issued by this message;

-The return category returns from the National Information System on Enterprise registration: detailed regulation at Annex 3 issued by this Information;

-Industry portfolio, Vietnamese business system.

3. When there is a change of information relating to the Department of Industry, business profession, the Business Registration Authority is responsible for updating the changes and transfers to the General Tax Directorate.

When there is a change of information regarding the National Catalogue, the Provincial/City Category, District/District Catalogue, Catalogue/township Category, the Business Registration Management Bureau and the Tax Directorate with coordination responsibility for updating, synchrony information between the two systems.

For other common categories, the Tax Directorate is responsible for updating the changes and transfers to the Business Registration Administration.

What? 9. Corporate registration information exchange process, registration of unit activity subordinated to the

1. Enterprise codes, the number of units directly under regulation at Article 8 of the Digital Protocol. 78 /2015/NĐ-CP.

2. The creation and level of the number of enterprises, the number of units of units of subordination is carried out according to the following process:

a) When the registration of a business establishment, registration of a unit of subordinate activity is eligible to be issued a Business Registration Certificate, Registration Certificate of Unit Activity, National Information Systems for Enterprise Registration Enterprise registration information transmission, registration of unit operations directly to the Tax Registry Information System. The list of information transmitted from the National Information System on Enterprise registration to the Tax Registration Information System in the case of a business establishment, registration of unit activity directly defined in Appendix 4, Appendix 5. With this message.

b) The tax registration information system receives corporate registration information, registration of unit activity directly from the National Information System of the Enterprise Registration and automatic testing of information.

In accordance with appropriate information, the automatic tax registration information system creates the number of businesses and performs management of the management tax authority on the business; the media communicate the number of business codes, information tax agency information on the business. It ' s a National Information System for Business Registration.

In case of inappropriate information, the Tax Registration Information System automatically responds to inappropriate information and transmission to the National Information System on Enterprise registration. The list of feedback from the Tax Registration Information System to the National Information System on the Enterprise Registration is detailed in Annex 6 issued by this Information.

c) On the basis of information provided by the Tax Registration Information System, the Business Registration Office is as follows:

The case receives the code due to the transfer of the Tax Registration Information System, the Business Registration Office, the Business Registration Certificate, the Registration Certificate of Subscription, and the Notice of the Management Tax Authority to the business. Form of notification of the regulatory tax agency regulations at No. 20 /2015/TT-BKHT 01/12/2015 of the Ministry of Planning and Investment Guide to Enterprise Registration.

The case received the feedback of the Tax Registration Information System for inappropriate information, the Business Registration Office re-examined the data from the business's registration records, sending the revised business offer notification, supplematuation of the filing. Oh,

The National Information System's case for corporate registration received codes from the Tax Registration Information System but the Business Registration Office does not grant a certificate to the business, the unit subordinated, the National Information System on Corporate Registration. Transfer information to the Tax Registry Information System to destroy the generated code.

d) The National Information System for Business Registration information about the granting of certificates to the Tax Registry Information System. The list of information transmitted from the National Information System on Enterprise registration to the Tax Registration Information System confirms the granting of the Business Registration Certificate, the Certificate of Registered Unit Activity Directly in Appendix; The seven-issue continent with this message.

What? 10. Exchange Process socket i register for change of business registration content, registration of unit activity directly

1. Case of business, branch, office representative office to transfer headquarters to the county, district, town, province, other city.

a) When the registration profile moves the headquarters of the business, the branch, the representative office is eligible to be granted the Enterprise Registration Certificate, the Registration Certificate of Units Operating, the National Information System on Corporate Registration, and the Office of the Enterprise. Subscription information changes to the Tax Registry Information System. Transmission information includes the changing registration information of the business, branch, representative office that has been updated by the Register Business Office on the National Information System of Enterprise Registration. The information category transmitted from the National Information System on Enterprise registration to the Tax Registration Information System in the case of a business, the unit directly registers the headquarters of the regulatory Regulation at Annex 8 issued by this Information.

b) The automatic tax registration system automatically checks information regarding the procedure to move the headquarters under the provisions of the tax law without the examination of the tax register.

In case of business, branch, representative office has not yet completed the procedure to move headquarters in accordance with the prescribed tax authority, the Information System Tax Registration Information System to the National Information System on Enterprise Registration for Business Subscription Bureau. Business requirements, branches, and representative offices complete the procedure to move headquarters at the tax authority before registration changes.

In case of business, branch, representative office has completed the procedure of moving headquarters with the prescribed tax authority, the automatic tax registration information system devolve management tax authority, transmitting information to the National Information System on the registration of the government. Business. The results of the resulting return from the Tax Registration Information System specify the details at Appendix 2 issued by this message.

c) On the basis of information provided by the Tax Registration Information System, the Business Registration Office issued a Business Registration certification, the Registration Certificate of the Unit Activity, and the Notice of the Management Tax Authority to the business.

d) The National Information System for Business Registration information about the granting of a Business Registration Certificate, Registration Certificate subordinated to the Tax Registration Information System.

2. Except for the specified case at paragraph 1 This, the exchange of registration information changes in the business registration content, the registration of the unit activity subordinated to the other instances performed as follows:

a) After the Office of Business Registry implementation of the Business Registration Certificate, Operations Registration Certificate, Business Change Information data, and units directly to the National Information System for Enterprise Registration I ' m going to go to the Tax Registry Information System. The list of information transmitted from the National Information System on Enterprise registration to the Business Registration Information System Registration System changes the business registration content that regulates the details at Annex 9 issued by this Information.

b) After receiving the data, the Tax Registration Information System automatically checks the suitcase of information and updates information to the database.

c) For cases where the tax registration information system does not update the business ' s change information, the unit subordinated the General Directorate General Tax of the List of Business Registration Management to check, in coordination with the Office of Business Registration. The relevant business is to process the data error or to calibrate the data information to suit the regulation.

What? 11. Process of Exchange Information Exchange Information

The process of exchange of business temporary registration information, continuing the business ahead of the deadline announced under the regulation at Article 57 Digital Protocol. 78 /2015/NĐ-CP It ' s as follows:

1. The Business Registry receives, check on the validity of the business ' s business pause registration record, the unit of subordination, update on the National Information System on Enterprise registration and information communications to the Registered Information System. Tax. The list of information transmitted from the National Information System on Enterprise registration to the Tax Registration Information System is detailed in Annex 11 issued by this message.

The tax registration information system receives the business temporary registration of the business, the unit directly from the National Information System on the business registration of the business, automatically updates the business ' s business pause state, the unit of the business. Subordinated.

When the expiration of the business pause that the business, the unit of subordinated subordination, the National Information System on the Enterprise Registration automatically updates the business status of the business, the unit of subordination and communications. to the Tax Registry Information System. The list of information transmitted from the National Information System on Enterprise registration to the Tax Registration Information System is detailed in Appendix 12 issued by this message.

On the basis of information from the National Information System on Business Registration, the Tax Registration Information System automatically receives and updates the legal status of the business, the unit of subordination.

2. The business case, the unit directly registered to operate back before the announcement deadline, the Business Registry performs the restoration of the operating state for the business, the unit directly on the National Information System of Enterprise Registration. I ' m going to have a tax on the tax registration system. The list of information transmitted from the National Information System on Enterprise registration to the Tax Registration Information System is detailed in Appendix 12 issued by this message.

The tax registration information system receives the business of restoring the business of the business, the unit directly from the National Information System on the business registration of the business, automatically transfer the business ' s temporary state of business, the unit said. It's up to "active."

What? 12. The process of exchanging information registration information to the business, ending the online unit activity of the business.

The exchange process information for the business dissolution, ending the operating unit's subordination activities as follows:

1. The business case filing the decision to dissolve the dissolution to the Business Registry by regulation at paragraph 3 Article 202 Enterprise Law, the Business Registry, which receives, checks the validity of the profile, updates information to the National Information System. in terms of corporate registration and communications to the Tax Registry Information System.

On the basis of information from the National Information System on the registration of the business, the lease receives to the implementation of the regulatory tax management.

2. The business case filing a business dissolution profile, termination of branch activity, representative office, the Business Registry, which receives, check the validity of the profile, enter the information entry into the National Information System on the business registration. I ' m going to have a tax on the tax registration system. The list of information transmitted from the National Information System on Enterprise registration to the Tax Registration Information System is detailed in Annex 13 issued by this message.

On the basis of information from the National Information System of Enterprise Registration, the Tax Registration Information System examines information about the status of the tax obligations of the business, the branch, the representative office under the rule of law. the tax law and the sending of feedback to the National Information System on Enterprise registration for a 2-day period of work since the date received information.

a) The case of business, branch, representative office has completed tax obligations under the provisions of the tax legislation, the tax authority that does the procedure to effectively end the tax code effect of the business, branch, representative office under the regulation; update. The cease-functioning state has completed the tax code for business, branch, representative office, and transfer results completed the termination of the tax code effect to the National Information System on Enterprise registration.

On the basis of information provided by the Tax Registration Information System, the Business Registry shifted the legal status of the business, the branch, the representative office in the National Database of Enterprise Registration to the status of dissolution, has been terminated. It ' s an end of activity and communications to the Tax Registry Information System.

b) The business case, the branch, the representative office that has not completed the tax obligations under the provisions of the tax law, the state tax authority updates the activity that has not yet completed the tax code shutdown procedure in the Registration Information System. the tax, sent feedback of the business information that has not completed the tax obligations to the National Information System on corporate registration and offers the Business Registry to inform business, branch, the representative office must complete the obligations. taxes with the tax authority before the dissolution of the dissolution, end of operation.

On the basis of information provided by the Tax Registration Information System, Business Guide Business Guide, Branch Office, the representative office associated with the tax authority to complete the tax obligations prior to the dissolution of the dissolution, end of operation.

3. The business case filing an end to business location activity, the Business Registry, which receives, checks the validity of the profile, transfers the legal status of the business location and the media to the Tax Registry Information System.

What? 13. The Exchange of Information Exchange Certificate of Business Registration, Registration Certificate of Subordinated Unit Activity

1. In the 10-day period of work since the date of receiving the text offered to revoking the corporate registration certificate of the chief of the tax authority, the Office of Business Registry informed the deed of the violation and asked the representative under the law. of the business to the headquarters of the Room for the program.

Where the person is required to go to the program, the base of the program, the Business Registry, in coordination with the tax authority to review, address the rules.

Where the person is required not to go to the program, the Business Registry makes the decision to revoking the business registration certification by regulation.

2. After the Business Registration Office decision to revoking the Business Registration Certificate, the Certificate of Registered Unit Activity, the National Information System on Business registration of information about the recall of the Certificate of Certification. Tax registration system. The list of information transmitted from the National Information System on Enterprise registration to the Tax Registration Information System is detailed in Annex 13 issued by this message.

3. The tax registration information system updates information about the recall of the Business Registration Certificate, the Registration Certificate of Units subordinated from the National Information System of the Transmitted Business Registration to the monitoring of the tracking tax, It's the rules.

4. After a 180-day deadline from the day of the Business Registry to revoking the decision to revoking the business registration certificate without receiving the tax authority ' s suggestion of restoring the legal status of the business, the Business Registry said. update of the legal status of the business in the National Database of Corporate Registration as specified in Clause 5 Article 203 Enterprise Law.

What? 14. The process of exchanging information about restoring the legal status of the business after being revoked of Business Registration Certificate

1. In the 180-day period since the day of the Business Registration issue decision to revoking the business registration certificate, if the business pays enough tax, fines on the state budget, the tax agency chief sent text to recommend the Business Registry. The business is restoring the legal status of the business. On the basis of the office of the head of the tax authority, the Business Registry performs the restoration of the legal status of the business after being revoked the Business Registration Certificate under regulation at Article 64 Digital Protocol. 78 /2015/NĐ-CP And Article 12 of the Digital 20 /2015/TT-BKHT.

2. The process of exchanging information about restoring the legal status of the business after being revoked of the business registration certificate performs as follows:

a) After the enterprise has been restored legal status in the National Database of Enterprise Registration, the National Information System on Business Registration is informed about restoring the legal status of the business to the National System of Information Systems. Tax registration.

The list of information transmitted from the National Information System on Enterprise registration to the Tax Registration Information System is detailed in Appendix 4 issued by this Information.

b) The tax registration information system updates information about the restoration of the legal status of the business from the National Information System on the transfer of the business to the tax authorities according to the regulation.

What? 15. The process of exchanging information about the business is no longer active at the registered address.

The business case is informed by the tax agency that the business is no longer active at the registered address under the law of taxation, the tax authority updates information to the Tax Registration Information System and the information communications to the European System. National information about corporate registration for Business Subscription Room to coordinate, process or revoking the Business Registration Certificate in accordance with the law.

The case of the tax authority received the business ' s suggestion of restoring tax code status after an announcement of the non-operating business at the registered address, the tax agency announced the restoration of the tax code state of the business. According to the law of taxes. The information tax registration system information about the business continues to operate to the National Information System on Enterprise Registration.

What? 16. The process of exchanging information on the violation of the established law of the founder, enterprise management

1. The Tax Directorate is responsible for providing information about the individual who founded the business, the business manager due to the management tax authority to the Bureau of Business Registration Management-the Department of Planning and Investment updates the list of warnings on the Information System. The country for business registration.

2. The cases of violation of the warning law on the National Information System on Enterprise registration include:

a) The founder, the manager of the business that has a sign of criminal law, has been investigated by the Agency for the transfer of law by law on criminal proceedings and tax laws;

b) The business has its founder, the business manager that was previously the founder, the manager of the business that was notified by the tax authority that no longer had business in the registered address;

c) A private enterprise owner, member of the company of corporate titles in violation of regulations at Article 175, Article 183 Enterprise Law.

3. When receiving a business registration record, registration changes to the business registration content, registration of the business ' s business pause, Business Registry is responsible for testing, scrutining cases at Clause 2 This for handling the business of the business. the rules of the Enterprise Law.

What? 17. Exchange Process socket i information about the operational situation of the business, the unit directly.

1. The Directorate General of Taxation and the Bureau of Business Registration performs the exchange of information about the operating situation of the business, the unit directly aimed at sweeping, to inform information, to serve state management to the business.

2. The operating situation of the business that makes the exchange under regulation at this is that the states of the business are regulated by the tax authority and the Office of Management Business, which tracks on the application system to serve tax management requirements, management and management. Business.

a) The states of the business use joint between the two systems including:

-Status of "Business pause": is the applicable state for businesses that are suspended from business and have a business suspend business that sends the Business Registry in accordance with Article 200 Enterprise Law. The day of business pause on the application system is the date of the registration business day that begins to suspend business, the end date of a business pause is the end date of a registered business pause or business day. Announcement to continue business ahead of time.

-Status "Temporarily Unregistered Activities Or Pending, bankruptcy": is the applicable state for businesses that sent the dissolution Decision to the Business Registry and the Tax Authority under Section 3 Article 202 Enterprise Law; the business has already been released. The Business Registration is decided to revoking the corporate registration certificate; the business is dissolved by the Court's decision to dissolve in accordance with Article 203 of the Enterprise Law, but has not completed its dissolution; the business has a decision. of the Court on the opening of bankruptcy proceedings under the rule of law on bankruptcy; the business no longer has business in the registered address and active business (other reasons). The timing of the dissolution of the pending state, bankruptcy was the time the Business Registry received the Decision to dissolve the business, the decision to open the bankruptcy procedure, the time the Office of Business Registry decided to revoking the registration certificate. Business.

-Status "Has dissolved, bankrupt": is the applicable state for businesses that have completed the dissolution procedure by regulation and are in the Office of Business Registration in accordance with Clause 8 Articles 202, Clause 5 Article 203 Business Law; The business is terminated as a result of being divided, merged, being merged under Clause 5 Articles 192, Clause 6 Articles 194, Clause 5 Articles 195 Business Law; the business has the decision to declare bankruptcy of the Court in accordance with the law of bankruptcy law. The time to determine the status of the dissolved state, the bankruptcy is the time the Business Registration is entered into a legal status on the National Database of Enterprise Registration.

-Status "Active": is the applicable state for businesses that have been granted Enterprise Registration Certificate and are not subject to the above states.

The operating states of the operating business at a point a 2 are the base for the parties to statistics and report on the functioning of the business.

b) The detailed states serve the management requirements of each exchange implementation between the two systems specified in Annex 14 issued by this message.

3. The process of exchanging information about the operating situation of the business, the unit directly implemented as follows:

a) The case has a change in the operational situation of the business, the unit directly on the Tax Registration Information System, the Tax Registration Information System information information about the operational situation of the business, information about the business being lost. Forced to enforce a tax administration decision by the tax management Act to the National Information System on Enterprise Registration. A list of detailed exchange information in Appendix 10 issued by this message.

The Business Registry performs a sweep, updates information to the National Information System on Enterprise registration. Subsequently, the National Information System's communications business registration system passed through the Tax Registration Information System to update the operating status of the business. A list of detailed exchange information in Annex 4 issued by this message.

b) Media from the National Information System on Enterprise Registration to the Tax Information System, including the following information: business-to-business temporary registration, temporary registration of operations; businesses, subordinated units, etc. The subscription is returned; the business registration is dissolved; the registration unit is terminated. The list of detailed exchange information in Annex 11, Annex 12, Annex 13 issued by this message.

4. Catalogue of the operating status of the business, the unit directly of the exchange between the two systems specified in Annex 14 issued by this message.

What? 18. The process of exchanging information about the financial reporting of the business

1. The annual financial report of the holding company, the LLC, the private enterprise, the private enterprise; the company group 's consolidated financial reporting (later known as the financial report) due to the tax authority' s reception, storage at the Financial Services System. Financial reporting information is transmitted to the National Information System on Enterprise Registry.

2. Months of monthly, the financial reporting information system of the General Tax Directorate is updated on the annual financial reporting information of businesses to the National Information System on Enterprise registration.

3. Content reporting documents exchange between the two systems including:

a) Accounting balance sheet, Business production results report, Monetary Exchange Report: exchanged in the form of digitization in data fields;

b) The theory of financial reporting: to be exchanged in the form of an attachment file.

4. The use, which provides information on the financial statements of the business made by the regulation of the law.

What? 19. p does not implement the exchange of information between the National Information System on Enterprise registration and the Tax Information System.

The cases do not implement the exchange of information between the two Systems including:

1. The case of corporate registration in accordance with the provisions of regulation at Article 12 Digital Protocol 78 /2015/NĐ-CP;

2. The case of state company converts to a limited liability company a member or corporation in accordance with the provisions of the law;

3. The case of registration of a unit operating unit of the state business has not converted to a limited liability company, the holding company;

4. Other special cases follow the unity between the Tax Directorate and the Business Registration Administration.

What? 20. The company information about the business between the National Information System on Enterprise registration and the Tax Information System.

Monthly, quarter, year, Business Registry and Local Tax Service are responsible for sweeping, standardization of data to synchronize information about the business between the two systems.

Chapter III

THE ORGANIZATION.

What? 21. The responsibility of the Tax Directorate and the Business Registration Administration

1. Total Tax Directorate and Business Registration Authority responsible for coordination, development organization, operation of the Tax Information System and the National Information System on Enterprise Registration to implement the business registration information exchange process, the company said in a statement. information about the operational situation of the business and information about the financial statements of the business according to the regulation at this Smart.

2. In the event of necessity in the need for state management or due to technical conditions, the General Directorate of Taxation and the Exchange of Exchange Business, unify the amendment, the addition or new issue of the Exchange Information Catalogue between the National Information System. about the business registration and the Tax Information System.

What? 22. Regulatory conditions on the basis of technical facilities and funding

1. The General Directorate of Taxation, the Bureau of Business Registration is responsible for preparing, upgrading the technical facilities that serve the exchange of information between the two prescribed systems at this level.

2. The business of ensuring the exchange, which provides a prescribed information at this Smart, is deployed in the regular operating budget, the annual revenue of each ministry, the State of the State.

What? 23. Coordinate audit, processing system error

When attempting to transmit data between the two systems, the parties examine the network system infrastructure, hardware, and software to correct the error (if any). If the specified error is not due to the management liability system, the parties are promptly notified to the other party to coordinate the test, process and rectify the incident.

What? 24. Terms Exam Action.

1. This message has been in effect since April 15, 2016.

2. Tax Directorate General, Business Registration Administration, Business Registry, Tax Department, Tax Expenditures, and organizations, the relevant individual responsible for doing this.

3. In the course of execution, if there is an entangriation of organizations, individuals are involved in a reflection on the Ministry of Planning and Investment, the Ministry of Finance to study, resolve ./.