Circular 01/2016/ttlt-Bkhđt-Btc: Guidelines For The Exchange Of Business Information Between National Information Systems On Business Registration And Tax Information System

Original Language Title: Thông tư liên tịch 01/2016/TTLT-BKHĐT-BTC: Hướng dẫn việc trao đổi thông tin về doanh nghiệp giữa Hệ thống thông tin quốc gia về đăng ký doanh nghiệp và Hệ thống thông tin thuế

Read the untranslated law here: https://www.global-regulation.com/law/vietnam/2952777/thng-t-lin-tch-01-2016-ttlt-bkht-btc%253a-hng-dn-vic-trao-i-thng-tin-v-doanh-nghip-gia-h-thng-thng-tin-quc-gia-v-ng-k-doanh-nghip-v-h-thng-thng-tin-thu.html

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CIRCULAR Guide and the exchange of business information between national information systems on business registration and tax information systems _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ based business law 68/2014/QH13 on November 26, 2014;
Pursuant to the law the tax management of 78/2006/QH11 on November 29, 2006 and the modified Law, added some articles of law No. 21/tax management QH13 on 11/20/2012, 2012;
Pursuant to the law No. 11/2003 accounting/QH11 on 17 June 2003;
Pursuant to Decree No. 78/2015/ND-CP dated 14 September 2015 the Government registration of the enterprise;
Pursuant to Decree No. 116/2008/ND-CP on November 14, 2008 Government's functions, tasks, powers and organizational structure of the Ministry of planning and investment;
Pursuant to Decree No. 215/2013/ND-CP on December 23, 2013 of government functions, tasks, powers and organizational structure of the Ministry of finance;
Pursuant to decision No. 419/QD-TTg dated April 11, 2012, the Prime Minister's approval of the project innovation governance for enterprises after the establishment of the register, the Minister of planning and investment and the Minister of Finance issued a circular guiding the exchange of business information between national information systems on business registration and The tax information system.
Chapter I GENERAL PROVISIONS article 1. The scope of this circular adjustment Guide for details of the exchange of information between national information systems on business registration and tax information system, including information on registration, business activities, financial reporting of enterprises established and operating in accordance with the Corporate Law.
Article 2. The object application this circular applies to the following subjects: 1. The General Department of Taxation under the Ministry of finance;
2. business registration Management Bureau under the Ministry of planning and investment;
3. The tax Bureau, Tax Bureau;
4. the business registration office in the Department of planning and investment to the province, central cities (hereafter referred to as the business registration office);
5. Organizations and individuals concerned.
Article 3. Explanation of terms In this circular, the terms below are interpreted as follows: 1. the business register includes registration of establishment of enterprises, registered the change of registration contents businesses and registration obligations, other notifications as prescribed in paragraph 1 of article 3 of Decree 78/2015/ND-CP DATED. 2. Subdivisions of the business including affiliate, Representative Office, business locations.
3. tax information system including tax registration information system and information system of financial statements of the General Department of taxation, Ministry of finance.
4. national information systems on business registration is the system of professional information about the business registration regulations in paragraph 2 of article 3 of Decree 78/2015/ND-CP. 5. Tax authorities including the General Department of taxation, tax Bureau, tax Bureau under the provisions of clause 2 article 2 of law tax management.
Article 4. The principle of the exchange of information 1. The bodies specified in paragraph 1, 2, 3 and 4 Article 2 to this circular is responsible for the following: a) is responsible for the accuracy of the information provided in comparison with the information in its management system;
b) is responsible for implementing the exchange of timely, accurate information upon request; ensure consistency of data synchronization between the two systems;
c) responsible management, use the information provided in accordance with the provisions of the law.
2. information exchange between national information systems on business registration and tax information system has the legal value as information exchanged by a paper.
Article 5. The form and frequency of exchange of information 1. Form of information exchange: the exchange of business information are made through the electronic network connection between national information systems on business registration and tax information system.
In case of necessity according to the needs of management and use of information or due to technical factors, the parties may exchange information through electronic mail (e-mail), file transfer (file) data electronic or other forms.
2. The frequency of exchange of information: a) the exchange of information is done automatically in real time;
b) In particular circumstances, to serve the State, Management Of tax and business registration Department Manager can deal to unite the time and frequency of information exchange.
Article 6. Clue information exchange focal units to exchange information include: 1. Central level a) Tax Administration;
b) business registration Department Manager.
2. Local level a) Tax Bureau, Tax Bureau;
b) business registration office.
Chapter II EXCHANGE of INFORMATION BUSINESS REGISTRATION, INFORMATION on the SITUATION of the BUSINESS ACTIVITIES and INFORMATION on the FINANCIAL STATEMENTS of the BUSINESS article 7. The information exchange between national information systems on business registration and tax information system 1. The information exchanged includes: a) the shared catalog system;
b) registration information established businesses, with registration units;
c) registration information change subscription content, business registration content subdivisions;
d) information on the situation of the business operations, subsidiaries; information about the violation of tax legislation the establishment, business management;
DD) information on financial statements of the business.
2. specific demand base, the total tax and business registration Administration Agreement amending, supplementing the list Exchange information as appropriate.
Article 8. Exchange of information on the shared catalog system 1. The shared catalog system is the list Of tax and business registration administration system for use in order to ensure the synchronization database serves the exchange of information between the two systems.
2. a shared catalog system includes:-national catalog, catalog city, County/District/Ward, Township directory, directory of Treasury, currency category, the category taxes, listing details of the economic type, list the tax authorities (under the category are used on tax registration information system);
-The category of transactions: transactions in the process of implementing the exchange of information between the 2 systems for each process; detailed rules in annex 1 attached herewith;
-Directory of results returned from the tax register information system: detailed provisions in Appendix 2 attached to this circular;
-Directory of results returned from the national information system on registration of enterprise: detailed provisions in Appendix 3 attached to this circular;
-Catalog business lines under the Vietnam economy system.
3. When there is a change of information relating to the category of business lines, business registration Department Manager is responsible for updating the content of the change and move to the General Department of taxation.
When there is a change of information relating to the national catalogue, catalog city, County/District listing, category/Ward, Township business administration and Tax Administration are responsible for updating, synchronizing information between the two systems.
As for the other shared category, the total tax is responsible for updating the information change and moved to the Department of management of business registration.
Article 9. The process of information exchange register to establish entrepreneur, active registration units 1. Corporate code, code subdivisions made under the provisions of article 8 of Decree 78/2015/ND-CP DATED. 2. Creating and issuing the corporate code, code subdivisions is done according to the following procedure: a) When the registration profile is established, the registration business units are eligible to be issued a certificate of registration, certificate of registration units National information system of business registration information register established businesses, with registration units to tax registration information system. Directory of information transmitted from a national information system on registration to business tax registration information system in case of registration of establishment registration, business units specified in annex 4, Appendix 5 attached to this circular.
b) tax registration information system to receive registration information established businesses, with registration units from the national information systems on business registration and transfer to automatically check the suitability of the information.
The case of appropriate information, tax registration information system automatically create corporate code and implement decentralized management tax agency for business; at the same time transmitting information about the corporate code, the tax authority information management for enterprises to national information systems on business registration.
Cases of inappropriate information, tax registration information system, automatic feedback on the inappropriate information and transmitted to the national information systems on business registration. Category feedback from register taxation information system to the national information system on the business registration regulations in detail in annex 6 attached to this circular.
c) on the basis of information by tax registration information system offers, the business registration office handles the following: cases received by the code system information transfer to tax registration, business registration office certificate of registration, certificate of registration units and send notice of the tax agency to manage the business. Sample notice of tax authorities administer the provisions in circular No. 18/2015/TT-BKHĐT on 01/01/2015 of the Ministry of planning and investment guide on business registration.
The case received feedback of tax registration information system about the information doesn't match, the business registration office checked the data again compared to the registration records of the business, the report suggested additional amendments business records as prescribed.

The case of national information systems on business registration code received from tax registration information system but the business registration office not certification for enterprises, units, national information systems on business registration information into the system registry information to cancel the tax code was created.
d) national information system of business registration information about the certificate to the tax registration information system. Directory of information transmitted from a national information system on registration to business tax registration information system to confirm the certificate of registration, certificate of registration units specified in annex 6 attached to this circular.
Article 10. The process of exchange of information content change registration registration registration, business units 1. Business case, branch, representative office registration moved into the County, district, town, province, another city a) When the registration profile to transfer the headquarters of businesses, branches, representative offices are eligible to be issued a certificate of registration, certificate of registration units National information system on registration business registration information changes to the registration information of the tax system. The information transferred includes the registration information change of business, affiliates, representative offices of business registration office has been updated on the national information systems on business registration. Directory of information transmitted from a national information system on registration to business tax registration information system in business cases, subdivisions, register moved its headquarters detailed provisions in annex 8 attached to this circular.
b) tax registration information system automatically checks the information relevant to the procedure prescribed by the headquarters for tax law without the check of sign tax business cases, affiliates, representative offices have yet to complete the procedure in the tax agency in accordance , Tax registration information system transmits information to the national information systems on business registration business registration office to ask business, affiliate, Representative Office completed the procedure turn based in the tax authorities before the registration of the change.
Business case, branch, Representative Office has completed the procedures for transferring the Headquarters with the tax authorities as a rule, tax registration information system automatically tax agency hierarchy management, transmission of information to national information systems on business registration. Listing results returned from tax registration information system detailed rules in Appendix 2 attached to this circular.
c) on the basis of information by tax registration information system offers, the business registration office certificate of registration, certificate of registration units and send notice of the tax agency to manage the business.
d) national information system of business registration information on the certificate of registration, certificate of registration units to tax registration information system.
2. Except where the provisions of Paragraph 1 of this article, the Exchange registration information change subscription content, business registration content subdivisions in other cases as follows: a) the business registration office after the implementation of the certification business registration , Registration certificates, change of information data of the enterprise and the subdivisions of the national information system on registration transfer to business tax registration information system. Directory of information transmitted from a national information system on registration to business tax registration information system business case register change registration business content specified in Appendix 3 attached to this circular.
b) after receiving the data, tax registration information system automatically checks the suitability of the information and the updated information into the database.
c) for cases of tax registration information system does not update the information of the business changes, subdivisions, the General Directorate of Taxes General mailing list business registration Department Manager to examine, in cooperation with the business registration office is related to error handling data or edit data information for compliance with regulations.
Article 11. The process of exchange of information of registration suspended business processes to exchange information registration suspended business, continue doing business before the deadline announced by the provisions of article 57 of Decree 78/2015/NĐ-CP dated as follows: 1. the business registration office receives, checks the validity of the registration records of the business business suspension , subdivisions, update on national information systems on business registration and transfer the information to the tax registration information system. Catalog information from the national information systems on business registration to tax registration information specified in annex 11 attached to this circular.
Tax registration information system to receive registration information suspend the business of enterprises, units from the national information systems on business registration, automatically updates the status of the trading business suspend, subdivisions.
Upon expiry of suspension of business, that business units were registered, national information systems on business registration automatically updated legal status are suspension of business enterprises, units and transmits the information to the tax registration information system. Catalog information from the national information systems on business registration to tax registration information specified in annex 12 attached to this circular.
On the basis of information from the national information systems on business registration, tax registration information is automatically received and updated the legal status of the business, subdivisions.
2. the business case, subdivisions with registration back before the time limit was announced, the business registration office perform restore Active status for business, subdivisions on national information systems on business registration and transfer the information to the tax registration information system. Catalog information from the national information systems on business registration to tax registration information specified in annex 12 attached to this circular.
Tax registration information system to receive information to restore suspended business of the enterprises, units from the national information systems on business registration, transfer to automatically switch the pause state of the enterprise business units to "active".
Article 12. The process of information exchange register business dissolution, cessation of operations units of the business process information exchange registered corporate dissolution, cessation of operations units of the business done as follows: 1. the business case submission to the award decision the business registration office as specified in paragraph 3 to article 202 business law The business registration office, reception, check the validity of your profiles, updated information on the national information system on enterprise registration and transfer the information to the tax registration information system.
On the basis of information from the national information systems on business registration transfer to, the receiving rental agencies to implement the management of taxation according to the rules.
2. the business case submission registration of dissolution of the enterprise, to terminate the operation of branches, representative offices, the business registration office receives, checks the validity of the record, enter the information into the national information system on enterprise registration and transfer the information to the tax registration information system. Directory of information transmitted from a national information system on registration to business tax registration information system detailing in annex 13 attached to this circular.
On the basis of information from the national information systems on business registration, tax registration information system, check the information on the State of completion of the tax obligations of businesses, branch offices, under the provisions of tax legislation and send the feedback results to the national information system on enterprise registration within 2 business days Since receiving the information.
a) business case, branch, Representative Office had completed the tax obligation under the provisions of tax legislation, tax authorities perform the procedure to terminate the validity of the business tax code, branch, representative office as a rule; inactive status updates have completed the procedures for closing the tax code for businesses, branches, representative offices and transfer the results complete the processing end effect tax code into national information systems on business registration.
On the basis of information by tax registration information system media to the business registration office, transfer the legal status of the business, affiliates, representative offices in national databases of registered status to business dissolution, ended the operation and transmission of information to tax registration information system.
b) business case, affiliates, representative offices are not yet complete tax obligations under the provisions of tax legislation, tax authorities updated the status of decommissioning has not completed the procedure for closing the tax code in the system for tax registration information, submit feedback information unfinished business tax obligations into national information systems on business registration and suggest business registration office inform businesses, affiliates, representative offices must complete tax obligations with the tax authorities before the registration of the dissolution, cessation of activities.

On the basis of information because information systems to transfer tax registration, business registration guide businesses, branch offices, contact the tax authorities in order to fulfill the tax obligations before signing the dissolution, cessation of activities.
3. in case of termination filing business activities business location, business registration office receives, checks the validity of the profile, transfer the legal status of the business location and transmit the information to the tax registration information system.
Article 13. The process of exchange of information recovery of business registration certificate, certificate of registration units 1. Within 10 working days of receiving a written proposal to revoke the certificate of registration of business tax agency heads, the business registration office in writing notice of violation and the required legal representative of the enterprise to the headquarters of the room to explain.
Cases of people being asked to explain, explain content base, the business registration office in coordination with the tax agency to consider and resolve.
The case was not required to explain the business registration office, a decision to revoke a certificate of registration as specified.
2. business registration office after the decision to revoke the certificate of registration, certificate of registration units, national information systems on business registration information on the revocation certificate to the tax registration information system. Directory of information transmitted from a national information system on registration to business tax registration information system detailing in annex 13 attached to this circular.
3. tax registration information system, updated information on the revocation of business registration certificate, certificate of registration units from the national information systems on business registration transferred to tax authorities monitored, processed according to the rules.
4. After the time limit of 180 days from the date the business registration office a decision to revoke a certificate of registration that does not receive proposals of Heads of tax authorities on restoring the legal status of the business, the business registration office updated the legal status of the business in the national database on registration of enterprises as defined in paragraph 5 Article 203 business law.
Article 14. The process of exchange of information on restoring the legal status of the business after the revoked certificate of registration 1. Within a period of 180 days from the date the business registration office a decision to revoke a certificate of registration, if enterprises pay enough taxes, fines on the State budget, the tax agency heads send suggested text of business registration office to restore the legal status of the business. On the basis of the text of the heads of the tax authorities, the business registration office perform restore legal status of the business after the revoked certificate of registration under the provisions of article 64 of Decree 78/2015/ND-CP and article 12 circular No. 18/2015/TT-BKHĐT.
2. The process of exchange of information on restoring the legal status of the business after the revoked certificate of registration of the enterprises as follows: a) after the business has been to restore the legal status of a national database of registered enterprises, national information systems on business registration information about restoring French status Manager of information systems to business tax registration.
Catalog information from the national information systems on business registration to tax registration information specified in Appendix 3 attached to this circular.
b) tax registration information system, updated information about restoring the legal status of the business from the national information systems on business registration to tax offices to handle according to the regulations.
Article 15. The process of exchange of information on the business no longer works at the registered address of business case being the tax agency announced the business no longer works at the address registered under the provisions of tax legislation, tax authorities for updated information on tax registration information system and transmit the information to the national information system on business registration business registration office to coordinate monitoring, handling, or revoke the certificate of registration under the provisions of the law.
The case of the tax authorities receive recommendations of the business of restoring the State tax code after the notification of the business no longer works at the registered address, tax authorities announced to restore the tax status of the business under the provisions of tax legislation. Tax registration information system transmits information about the business continue to operate to the national information systems on business registration.
Article 16. The process of exchanging information on the violation of the law established, business management 1. The tax administration has the responsibility to provide information about the individuals who founded the business, Business Manager by the tax authorities managed to registered business administration-Ministry of planning and investment to update the list of warnings on national information systems on business registration.
2. cases of violation of the legislation warned on national information systems on business registration, including: a) the founder, business manager signs violated the criminal law, the tax authorities have been investigating organ transfer under the provisions of the law on criminal proceedings and tax legislation;
b) business for the founder, who manages the business that earlier was the establishment, the Manager of the business has been the tax authorities announce is no longer in the business of registered address;
c) private business owners, members of partnerships partnerships violated the provisions of article 175, 183 business law.
3. When receiving registration documents established enterprises, registered the change of registration contents business, register the business suspension of business, the business registration office is responsible for examining, reviewing the case outlined in paragraph 2 of this Article to handle according to the regulations of the corporate law.
Article 17. The process of exchange of information on the situation of the business functioning, subdivisions 1. The total tax and business registration administration implementing the exchange of information on the situation of the business operations, subsidiaries in order to scrutinize, collated information, to serve state management for business.
2. the operation of the business done in Exchange under the provisions of this is the State of the business tax and business registration office management, follow-up on application system in order to serve the requirements of tax management, business management.
a) The status of common use between the two business systems include:-the status of "pause": status is applicable to businesses are suspended and trading business suspend notification sent by the business registration office 200 business law. On turning the pause state business on the application system is on the registry business start business pause, the pause state end date is the end date of the time suspend the registered business or on corporate announcements continue business ahead of time.
-"Suspend non-registered or Pending dissolution, bankruptcy": status is applicable to enterprises have sent the decision to dissolve the business registration office and the tax agency under paragraph 3 to article 202 business law; the enterprise has been out of business registration office decided to revoke the certificate of registration of the enterprise; the business is dissolved by the decision of court dissolution under paragraph 1 to article 203 business law but have not completed the procedure of dissolution; business for the Court's decision on the opening of bankruptcy procedure according to the provisions of the law on bankruptcy; the business is no longer in the business of registered addresses and businesses stop working (reason). Time determine the switch hold dissolved, bankrupt is time of business registration office receives the decision to dissolve the business, decided to open a bankruptcy procedure, the time of business registration office the decision revoking the certificate of business registration.
-Status "Has dissolved, bankrupt": status is applicable to enterprises has completed the procedure of dissolution prescribed business registration office and updates the legal status under Paragraph 8 to article 202, paragraph 5 Article 203 business law; termination of businesses survive by being divided, being incorporated, incorporated under Paragraph 5 to article 192, paragraph 6 to article 194, paragraph 5 Article 195 business law; the enterprise has decided to declare bankruptcy of the Court under the provisions of the law on bankruptcy. Time determine status transfer, bankruptcy is the time of business registration Office updates the legal status on the national database of registered businesses.
-"Active" status: the status is applicable to enterprises were granted the certificate of registration of business and not in the above mentioned status.
The active status of the business specified in point a of Paragraph 2 of this article is grounds for the unified party statistics and reports on the status of operation of the business.
b) The detailed status of service request management of each agency implementation of exchange between the two systems is regulated in annex 14 attached to this circular.
3. process to exchange information about the situation of the business operations, subsidiaries as follows:

a) where there is a change in the status of the business, the subdivisions on the information system for tax registration, tax registration information system transmits information about the situation of the business functioning, information about the business of being coercive enforcement of the decision of the tax administration in accordance with the law on tax administration to the national information system of business registration career. Directory of information exchanged detailed rules in annex 10 attached to this circular.
The business registration office of your implementation, updated information on national information systems on business registration. After that, national information systems on business registration information of the business has to review the system for tax registration information to update the status of operation of the business. Directory of information exchanged detailed provisions in Appendix 3 attached to this circular.
b) information from the national information systems on business registration to tax information system, include the following information: registered enterprises suspend business, subdivisions suspend registration; corporate, subsidiary registered active again; registered business dissolved; subdivisions of registration termination activities. Directory of information exchanged detailed provisions in annex 11, Appendix 12 Appendix 13 attached to this circular.
4. list the active status of the business, the subdivisions of exchange between the two systems is regulated in annex 14 attached to this circular.
Article 18. The process of exchange of information on enterprise's financial report 1. Financial statements of joint stock companies, limited liability companies, partnerships, private business; in consolidated financial statements of the Group companies (hereinafter collectively referred to as the financial report) by the tax authorities of receiving, storing in the system of financial reporting information to be transmitted to the national information systems on business registration.
2. Monthly, the information system of financial reporting Of tax and transfer the entire data to be updated about information in financial statements of enterprises into national information systems on business registration.
3. Content of the financial statements of the exchange between the two systems include: a) the balance Sheet, reports the results of business operations, cash flow reporting: is exchanged in the form of digitized into data fields;
b) A presentation of financial statements: are exchanged as a file attachment.
4. The use, provides information on the financial statements of the business conducted under the provisions of the law.
Article 19. The case does not make the exchange of information between national information systems on business registration and tax information system in The case of non-implementation of the exchange of information between the two systems include: 1. An enterprise registration backup process specified in article 12 of Decree 78/2015/ND-CP;
2. where the conversion state companies into limited liability companies a member or joint-stock companies in accordance with the law;
3. in case of registration of activities subsidiaries of State-owned enterprises have not yet transformed into limited liability companies, joint stock companies;
4. The other specific case according to the consistency between the tax administration and business administration.
Article 20. Synchronize business information between national information systems on business registration and tax information system periodically every month, quarter, year, the business registration office and the local tax department is responsible for reviewing, standardizing the data to synchronize the information on the business between the two systems.
Chapter III IMPLEMENTATION article 21. The responsibility of the General Directorate of Taxation and the Department of management of business registration 1. The total tax and business registration Department Manager is responsible for the coordination, development organizations, the tax information system and the national information system on the business register to carry out the process of exchange of information, business registration information on the situation of the business activities and information on the financial statements of the business under the provisions of this circular.
2. where required under state management needs or due to technical conditions, the total tax and business registration administration Exchange Unified, modify, supplement or the new list issued information exchange between national information systems on business registration and tax information system.
Article 22. The condition of the material and technical base of funding 1. The General Department of taxation, business registration Department Manager is responsible for preparing, upgrading of technical infrastructure that serves the exchange of information between the two systems as prescribed in this circular.
2. ensure the funding exchange, provide the information prescribed in this circular are arranged in the estimation of funding operations, the annual income of each Ministry, the industry by the State Department.
Article 23. Combined checking, error handling system when detecting the problem send data between the two systems, the Parties examine the network infrastructure, hardware and software to fix bugs (if any). If the error is not defined by the system are the responsibility of management, the parties to the other party timely notice, to inspect, handle and fix the problem.
Article 24. Terms of implementation 1. This circular effect since April 15, 2016.
2. The General Department of taxation, business administration, business registration, Tax Bureau, Tax Bureau and other organizations, the individual concerned is responsible for implementation of this circular.
3. in the implementation process, if there are obstacles suggest organizations, relevant personal reflection on the Ministry of planning and investment, the Ministry of finance to study the resolution.