Title: Joint Circular 239/2009/TTLT-BTC-VKSNDTC-TANDTC guiding the notification, sending and provision of information and documents by the Ministry of Finance - Supreme People's Procuracy -

Type: Joint Circular

Issuing Agency: Relevant Agencies

Responsible Agency: Relevant Agencies

Issuing Date: 21-12-2009

This Circular guides the notification, sending and provision of information and documents related to offenders, individuals and organizations violating laws between customs offices and tax offices and People's Procuracies. and People's Courts at all levels; responsibilities, order, procedures, time limits for notifying, sending and providing information and documents.

Information and documents related to offenders, individuals and organizations that violate the law should be notified, sent and provided, including:

a) Information and documents reflecting on the accused's history, prosecution, trial, criminal judgment execution and other information and documents related to the violator of one of the prescribed crimes in Articles 153, 154, 155, 156, 157, 158, 159, 161, 162, 164, 165, 166, 167, 168, 171, 180, 181, 185, 190, 192, 193, 194, 195, 196 , 201, 230, 233, 236, 237, 238, 272, 273, 274 and 275 of the Criminal Code.

b / Information and documents reflecting organizations or individuals showing signs of violation or committing acts of law violation, already sanctioned by customs offices or tax agencies.

This Circular takes effect from February 1, 2010.

In the course of implementation, if any problems arise or need additional guidance, units are requested to report them along the branch to the Ministry of Finance through the General Department of Customs and the General Department of Taxation and the Dark People's Procuracy. high through Crime Statistics Department, Supreme People's Court through the Department of Statistics - General to be explained and additional instructions timely.