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Circular 99/2010/ttlt/btc-Bnnptnt-Byt: Guide To Make The Offer, The Exchange Of Information Relating To Taxpayers, The State Administration Of Customs, Agriculture And Health

Original Language Title: Thông tư liên tịch 98/2010/TTLT/BTC-BNNPTNT-BYT: Hướng dẫn thực hiện cung cấp, trao đổi thông tin liên quan đến người nộp thuế, quản lý nhà nước về hải quan, nông nghiệp và y tế

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Pursuant to Decree No. 154/2005/ND-CP, dated 15/12/2005 of the Government detailing some of the customs law on customs, inspection, customs supervision;

Pursuant to Decree No. 88/2007/ND-CP, dated 25/05/2007 of the Government detailing a number of articles of the law on tax administration, pursuant to Decree No. 118/2008/ND-CP on November 27, 2008 of the Government functions, tasks, powers and organizational structure of the Ministry of finance;

Pursuant to Decree No. 01/2008NĐ-CP, on 03/01/2008 of the Government functions, tasks, powers and organizational structure of the Ministry of agriculture and rural development, and Decree No. 75/2009/ND-CP on 10/9/2009, amending article 3 of Decree 01/2008NĐ-CP, on 03/01/2008 of the Government functions duties, powers and organizational structure of the Ministry of agriculture and rural development;

Pursuant to Decree No. 188/2007/ND-CP, on December 27, 2007 of the Government functions, tasks, powers and organizational structure of the Ministry of health; Decree 22/2010/ND-CP on 09/03/2010 the Government's amendments, Supplement 3, Decree No. 188/2007/ND-CP, on December 27, 2007 of the Government functions, tasks, powers and organizational structure of the Ministry of health, the Ministry of finance, Ministry of agriculture and rural development, the Ministry of health guidelines providing , the exchange of information relating to taxpayers about state management, customs, agricultural and health as follows: chapter I GENERAL PROVISIONS article 1. The scope, subjects of application 1. Scope: this circular providing guidelines, the exchange of information relating to taxpayers about state management, customs, agricultural and health between the Ministry of finance, Ministry of agriculture and rural development, the Ministry of health.

2. Objects: a) the Ministry of Finance (customs administration, Tax Administration-hereinafter referred to as the tax administration) b) subdivisions of the Ministry of agriculture and rural development, the Ministry of health.

c) The Department of agriculture and rural development, the Department of health, the city.

Article 2. The principle of Exchange, supply, use of information 1. Within the scope of the functions, duties and powers of the Ministry.

2. The information to be provided and the Exchange is complete, accurate, timely.

3. information provision and Exchange must be used to properly serve the purpose of business activity in the function, the tasks of the agency receiving and exchanging; prohibits the provision of information to individuals and organizations.

4. With regard to the information in the category of State secrets: follow the Ordinance on protection of State secrets on 28/12/2000; Decree No. 33/2002/ND-CP, dated March 28, 2002 detailing the Government's Ordinance on protection of State secrets and the decisions on the protection of State secrets in the management of the Ministry.

Chapter II SPECIFIC PROVISIONS of article 3. The tax administration provides the following information 1. Legal documents in the field of activity of tax authorities related to the management of the Ministry of agriculture and rural development and the Ministry of health.

2. Information on tax policy, tax guidance documents.

3. The identification information about taxpayers from tax registration system (tax code, location, registration, tax declaration, activities of the taxpayer).

4. The information in violation of tax law the taxpayer (as defined in article 35-Chapter II-Decree No. 88/2007/ND-CP prescribes in detail the implementation of some articles of the law on tax administration: public information about taxpayers).

5. Information on the imported goods, the export Department of the specialized management of Ministry of agriculture and rural development, the Ministry of health, the information related to the operation of the tax administration, in particular with regard to the information in the field of Management specialization provides for: a) the Ministry of agriculture and rural development. : agriculture sector: organizations and individuals importing seed (Appendix 1A TC-NN). The Organization, the individual export seed (Appendix 1B TC-NN). Organizations and individuals importing fertilizers (annex 1 c TC-NN). The Organization, individuals exporting fertilizers (annex 1 d TC-NN).

The field of animal husbandry: animal feed, feed ingredients imported (Appendix 2A TC-NN). Feed, feed raw material exports (annex 2B TC-NN). Livestock breeds imported (addendum 2 c TC-NN).

Protection and quarantine of plants: plant protection import Drugs (appendix 3A TC-TC-3B NN, NN). Plant protection drugs for export (Appendix 3 c TC-NN). Plant protection drugs limit the use, import license (Appendix 3D TC-NN). Plant protection drugs not yet in the list of allowed plant protection drugs use in Vietnam, imported under license (Appendix 3E TC-NN). Plant protection drugs appeared (Appendix 3F TC-NN). Plant imports (Appendix 3 g TC-NN). Export plants (Appendix 3 h TC-NN). Plants and plant products imported under license (Appendix 3I TC-NN).

Forestry sector: forestry products imports (Appendix 4A TC-NN). Exports of forestry products (Appendix 4B TC-NN). Wildlife and livestock imports (Appendix 4 c TC-NN). Wildlife and livestock export (Appendix 4 d TC-NN).

The trade sector agriculture, forestry, fisheries and salt: products of agriculture, forestry, fisheries and salt importers (Appendix 4E TC-NN). Products of agriculture, forestry, fisheries and salt export (TC-4 g Appendix NN).

b) Ministry of health: the import sector, the export of drugs including vaccines and medical products: medicines information import registration (annex 1A TC-YT). Drug information does not yet have the import registration (annex 1B TC-YT). Drug information emergency import needs for prevention, disaster (annex 1 c TC-YT). The imported drug information service for national target program (Appendix 1 d TC-YT). Imported drugs information aid and humanitarian aid (annex 1E TC-YT). Counterfeit imported drug information (Appendix 1 g-TC YT). Drug information does not clearly indicate the origin of imports (annex 1 h TC-YT). Drug information does not reach the quality of imports (annex 1I TC-YT). Drug export information (Appendix 1 k TC-YT). The information imported medicine materials (Appendix 1 l TC-YT). Packaging information, excipient import drugs (Appendix 1 m TC-YT).

Addictive drugs, mental direction and precursor drugs: drug information imported products containing addictive substances or mental direction, drug precursors used (Appendix 2A TC-YT). Drug information export products containing addictive substances or mental direction, drug precursors used (Appendix 2B TC-YT). Addictive drugs raw material information or mental direction, precursor used imported (addendum 2 c TC-YT).

The field of imported chemicals, preparations for destroying insects, bactericide used in household and medical sectors are: chemicals, insecticides, preparations had bactericidal circulation registration certificate for import (appendix 3A-TC YT). Chemicals, preparations for destroying insects, not sterilizing has circulation registration certificate import aim assay, tested; the raw material used to produce chemical products, has been granted a certificate of registration issued; for specific purposes which are not business (Appendix 3B-TC YT).

Information on imported cosmetics, export (Appendix 4A, 4B-TC YT-TC YT).

Information on medicinal herbs, medicines from medicinal herbs, Oriental medicine import, export (annex 7A, 7B-TC YT-TC YT) 6. Information about the Organization, the individual import, export of these commodities in the specialized management of Ministry of agriculture and rural development, the Ministry of health.

a) Ministry of agriculture and rural development: information on import business (Appendix 5A TC-NN). Information on exporting Enterprise (annex 5B TC-NN). Information about the business of importing products of agriculture and forestry fisheries (Appendix 5 c TC-NN), information about the business of exporting products of agriculture and forestry fisheries (Appendix 5 d TC-NN).

b) Ministry of health: information about the organisation, personal imports of pharmaceutical products; medical equipment; chemicals, insecticides, preparations used in sterilizing medical and household (annex 5 TC-YT).

7. information violates the law, customs Tax: a) individual, organization list import, export of goods in the field of management of the Ministry of health were processed in breach of the Customs (appendix 6A TC-YT).

b) organized list, personal importation, the export of goods in the field of management of Health Ministry dealt with tax violations (annex 6B TC-YT).

c) list of organizations, individual import, export of goods in the field of management of the Ministry of agriculture and rural development dealt with violations of customs.

8. Other information when there are specific requirements, are two sets.

Article 4. The Ministry of agriculture and rural development offers the following information 1. Legal documents and guidance on export and import of goods in the specialized management of Ministry of agriculture and rural development.

2. The list of projects by the Ministry of agriculture and rural development in the management of the object to be imported tax free perks.

3. Provide the text of regulations on the determination of origin for goods of forestry origin such as: round timber, plantation wood products ..., fertilizers, plant protection in.

4. Information on licensing, dispatch for export, import: a) seed (Appendix 1 NN-TC).

b) fertilizers (annex 2 NN-TC).

c) feed, feed materials not yet in the list (Appendix 3 NN-TC).

d) livestock breeds (Appendix 4 NN-TC).

plant protection drugs) restriction of use (annex 5A NN-TC).

e) plant protection drugs not yet in the list of allowed pesticide use in Vietnam (Appendix 5B NN-TC).

g) business listings allowed aquatic exports to some markets (Appendix 5 c NN-TC).

h) forestry products import license list CITES, the Decree 32/2006/ND-CP (appendix 6A NN-TC).

I) forestry products export permit list CITES, the Decree 32/2006/ND-CP (Appendix 6B NN-TC).

5. information about the Organization, the individual export and import activities have dealt with violations in the field of the management of the Ministry of agriculture and rural development:


a) Organization, individual import and export, dealt with violations in the field of protection and quarantine, plant sales (annex 7A NN-TC).

b) Organization, individual import and export, dealt with violations in the field of animal health (appendix 7B NN-TC).

c) organizations, individuals in violation of the export and import of animals, wild plants (Appendix 7 c NN-TC).

6. Information about the taxpayer violate the law on agriculture, forestry.

7. Information on the individuals qualified to practice the trade, manufacturing, machining, to the bottle, packing plant protection drugs.

8. Other information when there are specific requirements, are two sets.

Article 5. The Ministry of health provides for the tax administration the following information 1. Legal documents and guidance on export and import of goods in the professional management of the Ministry of health.

2. list of drugs has been granted registration number circulating in Vietnam (Appendix 1A YT-TC).

3. list of imported drugs have been licensed to import (Appendix 1B YT-TC).

4. list of drugs has been granted registration number circulating in Vietnam, when export permit requirements of drug administration (annex 1 c YT-TC).

5. list of licensed drugs emergency import needs for prevention, disaster (annex 1 d YT-TC).

6. list of licensed drugs imported to serve for the national target program (Appendix 1E YT-TC).

7. Drug importing aid and humanitarian aid (annex 1 g YT-TC).

8. list of imported drugs of unknown origin detected by health authorities (annex 1 h YT-TC).

9. list of drugs imported quality due to health authorities (annex 1I YT-TC).

10. list of drugs prohibited the import of the non-trade (Appendix 1 k YT-TC).

11. list of drugs was revoked registry (annex 1 l YT-TC).

12. list of medicinal herbs of unknown origin discovered health agencies (Appendix 2A YT-TC).

13. list of pharmaceutical quality by the health authorities (annex 2B YT-TC).

14. Information about chemicals, preparations for destroying insects, bactericide used in household and medical fields have the registration certificate (annex 3A YT-TC).

15. Information on chemical substances, preparations for destroying insects, bactericide used in household and medical sector has not had a circulation registration certificate import aims to: assay, tested; the raw material used to produce chemical products, has been granted a certificate of registration issued; for specific purposes which are not business (Appendix 3B YT-TC).

16. The list of organizations, individual export operations, import the drug, has been handling administrative violations in the field of the management of the Ministry of health (Appendix 4 YT-TC).

17. The list of establishments importing drugs and raw materials (annex 5A YT-TC).

18. drug production list (Appendix 5B YT-TC).

19. The list of foreign business activity on drugs, drug materials in Vietnam (Appendix 5 c YT-TC).

20. Other information when there are specific requirements, are two sets.

Article 6. Form, the time provided, the exchange of information 1. Provides forms, information exchange a) information provision and Exchange in the form of written or electronic data.

b) Delivered the unit the expertise of The unified work plan the deployment of the network, software, program database to connect online with each and every step of the the sync application Exchange work, providing information over the network.

2. The time provided, information exchange) provides the exchange of information, monthly or quarterly for the content specified in section II of this circular. The focal unit in the Ministry of unity of form, content, time to provide and exchange information.

b) provided, sudden exchange of information: when required to provide information to serve management, test, inspect, investigate and verify the incident violated the heads of units accepting the Agency reserves the same level to provide information in writing or replying directly. Within 5 working days from the date of receiving the written request (complex case not more than 10 days), the Unit received requests are responsible: the answer in writing the content of the requested information; the receiving unit or representation required to be present at the location and time agreed to provide the requested information.

The case of not providing the information, not more than 10 working days (from the date of receiving the written request) unit to receive required to reply in writing, stating the reason is not provided.

The cost of copying documents and travel expenses, eating in their claim or two on the side.

Article 7. The authority requested, approved the provision and exchange of information 1. General Director of the Bureau of customs, the General Director of the tax Bureau or the Deputy General Director is authorized.

2. Heads or deputies is authorized of the clue unit was defined in paragraph 2 and paragraph 3 article 8 of this circular.

Chapter III IMPLEMENTATION article 8. The responsibilities of the parties 1. The UN Organization has made and directs agencies, units and subordinated to the implementation of this circular.

2. Communicate to the Agency in the Ministry do clue in Exchange, provide information including: a) the Ministry of Finance: the anti-smuggling Bureau of investigation of the Department of customs; The Department of information technology and customs statistics; Inspector of Taxes in Total tax.

b) Ministry of agriculture and rural development: Department of agriculture and forestry trade processing, fisheries and salt; Department of livestock; Agriculture Bureau; Plant Protection Bureau; Animal health; General Directorate of forestry; The quality management Department of agriculture forestry and fisheries.

c) Ministry of health: Drug Administration; The Bureau of food safety and hygiene; The Bureau of environmental health management; Service equipment and medical works; Inspection of the Ministry of health; Examination administration; Service of traditional medicine.

3. The Department of health, Department of agriculture and rural development, the Bureau of customs, tax, city under decentralized management implemented to provide and exchange information with each other; provides information for clues in clause 2 of this request.

Article 9. Terms of implementation 1. The head of the unit in paragraph 2, paragraph 3-article 8 is responsible for implementation of this circular.

2. This circular have enforceable after 45 days from the date of signing.

3. Cost of service provision and exchange of information in the content of this circular was made on the basis of the annual expenditure estimates are approved for ministries, sectors and localities under the provisions of the law on the State budget and the writing guidelines.

4. The individual, organization, implementation of the regulations on providing customs information exchanges, and information relating to taxpayers that are rewarded under the general regime of the State. If the infringement depending on the nature and extent to which dealt with according to the regulations.

5. Any problems arising in the process of providing coordination and exchange of information to report on the level of known directly to coordinate timely resolution. The case is not solved, the report on the Ministry of finance and Ministry of agriculture and rural development Ministry & health research to resolve and unity process./.