THE MINISTRY OF FINANCE, THE MINISTRY OF PUBLIC SECURITY AND THE MINISTRY OF NATIONAL DEFENSE
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No. 146/2010/TTLT-BTC-BCA-BQP
SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom – Happiness
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Hanoi, September 23, 2010
 
JOINT CIRCULAR
GUIDING THE EXCHANGE AND PROVISION OF INFORMATION ON CUSTOMS AND TAXPAYERS
 
Pursuant to June 29, 2001 Customs Law No. 29/2001/QHW and June 14, 2005 Law No. 42/ 2005/QH11 Amending and Supplementing a Number of Articles of the Customs Law;
Pursuant to November 29, 2006 Law No. 78/ 2006/QH11 on Tax Administration;
Pursuant to the Government's Decree No. 154/2005/ND-CP of December 15, 2005, detailing a number of articles of the Customs Law regarding customs procedures, inspection and supervision;
Pursuant to the Government's Decree No. 85/ 2007/ND-CP of May 25, 2007, detailing a number of articles of the Law on Tax Administration;
The Ministry of Finance, the Ministry of Public Security and the Ministry of National Defense jointly guide the exchange and provision of information on customs and taxpayers as follows;
Chapter I
GENERAL PROVISIONS
Article 1. Scope of regulation
This Circular guides the exchange and provision of information on customs and taxpayers between customs offices and tax offices of the Ministry of Finance and functional agencies of the Ministry of Public Security and the Ministry of National Defense (below collectively referred to as the parties).
Article 2. Subjects of application
This Circular applies to customs offices, tax offices, functional agencies of the Ministry of Public Security and the Ministry of National Defense, and other organizations and individuals participating or involved in the exchange and provision of information on customs and taxpayers.

Article 3. Principles of information exchange and provision

 

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