Direct Meetings Required When Exchanging Confidential Information Regarding Tax and Customs

Duy Thịnh

11:43, 11/07/2024

This is the prominent new point mentioned in Decision 2413/QD-BTC Promulgating the Regulation on Information Exchange and Coordination of Work between the Tax Authority and the Customs Authority.

Two agencies, Tax and Customs, must conduct face-to-face meetings when exchanging management-related confidential information as prescribed by law. The exchange and provision of information are based on the requesting party's documentation and must be executed within the following specific timeframes:

- Agencies within the same locality: maximum of 3 working days, extendable but not exceeding 5 working days, from the date of receiving the request.- Agencies in different localities: no more than 7 working days from the date of receiving the request.

The list of information to be exchanged and provided between the Tax and Customs agencies is detailed in Appendix No. 01 and Appendix No. 02 attached to Decision 2413/QD-BTC, which takes effect from November 23, 2017, replacing Decision 574/QD-BTC.

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