Circular No. 23/2021/TT-BTC on management and use of e-stamps for liquor and tobacco products

CIRCULAR

Guiding the printing, issuance, management and use of e-stamps for liquor and tobacco products

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Pursuant to the Law on Tax Administration No. 38/2019/QH14 dated June 13, 2019;

Pursuant to Law on E-Transactions No. 51/2005/QH11 dated November 29, 2005;

Pursuant to the Law on Information Technology No. 67/2006/QH11 dated June 29, 2006;

Pursuant to the Government’s Decree No. 67/2013/ND-CP dated June 27, 2013 detailing some articles and implementation measures of the Law on Prevention and Control of Tobacco Harms regarding tobacco business and the Government’s Decree No. 106/2017/ND-CP dated September 14, 2017 on amending, supplementing a number of articles of the Government’s Decree No. 67/2013/ND-CP dated June 27, 2013;

Pursuant to the Government’s Decree No. 105/2017/ND-CP dated September 14, 2017, on liquor trading;

Pursuant to the Government’s Decree No. 17/2020/ND-CP dated January 15, 2018 on amending and supplementing a number of articles of the Decrees related to business conditions under the state management of the Ministry of Industry and Trade;

Pursuant to the Government's Decree No. 119/2018/ND-CP dated September 12, 2018, providing regulations on electronic invoices for selling goods and providing services;

Pursuant to the Government’s Decree No. 123/2020/ND-CP dated October 19, 2020, on invoices and documents;

Pursuant to the Government’s Decree No. 87/2017/ND-CP dated July 26, 2017, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

At the proposal of the General Director of the General Department of Taxation and the General Director of the General Department of Customs,

The Minister of Finance hereby promulgates the Circular guiding the printing, issuance, management and use of e-stamps for liquor and tobacco products as follows:

Chapter I

SPECIFIC PROVISIONS

Article 1. Scope of regulation

This Circular prescribes the printing, issuance, management and use of e-stamps for liquor and tobacco products.

Article 2. Subjects of application

1. Organizations, enterprises and individuals manufacturing or importing products subject to excise tax (such as liquor and tobacco products) which are required to attach stamps in accordance with law provisions.

2. Tax agencies and customs agencies.

Chapter II

SPECIFIC PROVISIONS

Article 3. Stamp specimens and provisions on affixture of e-stamps

1. E-stamp means a stamp with signs recognizable to the naked eye and containing e-information and e-data activatable  and searchable on e-portals of the General Department of Taxation and General Department of Vietnam Customs, serving the management of enterprises, consumers and state management agencies.

2. Principles of affixture of e-stamps

a) Tobacco products imported and manufactured for domestic consumption must be affixed with e-stamps in accordance with the Government’s Decree No. 67/2013/ND-CP dated June 27, 2013 and amending, supplementing or replacing documents (if any).

Tobacco products must be packed into packets (including packs or boxes), hereinafter collectively referred to as packets. Each cigarette packet shall be affixed with one (01) e-stamp. In case the cigarette packet is covered by a cellophane film, an e-stamp must be affixed to the packet before it is covered by the outer cellophane layer. An e-stamp shall be affixed at a position to ensure that once the cigarette packet is opened, the stamp will tear.

b) Liquor produced for domestic consumption and imported liquor must be affixed with e-stamps in accordance with the Government’s Decree No. 105/2017/ND-CP dated September 14, 2017 and amending, supplementing or replacing documents (if any).

Liquor produced for domestic consumption and imported liquor shall be packed in bottles (including also jars, pots, vases, cans, bags, boxes and barrels) - hereinafter collectively referred to as liquor bottles. Each liquor bottle shall be affixed with one (01) e-stamp. In case the liquor bottle is covered by a cellophane film, an e-stamp must be affixed to the bottle before the outer cellophane layer is sealed. Liquor e-stamps shall be affixed on liquor product packages across the position through which liquor can be taken out (bottle, jar or vase caps, taps or similar positions), ensuring that once the bottles are opened, the stamps will tear and cannot be reused.

3. E-stamp specimens and description

a) The specimen of e-stamp of cigarettes manufactured for domestic consumption is presented in Appendix 1 attached to this Circular.

b) The specimen of e-stamp of liquor produced for domestic consumption is presented in Appendix 2 attached to this Circular.

c) Description of imported-liquor e-stamp is presented in Appendix 4 attached to this Circular.

d) Description of imported-cigarette e-stamp and place for affixing such e-stamp are presented in Appendix 5 attached to this Circular.

4. Units conducting the affixture of e-stamps

a) With regard to imported tobacco products: Enterprises and organizations importing tobacco products shall ensure the affixture of e-stamps according to regulations for tobacco products at overseas manufacture establishments before importing them into Vietnamese market for consumption.

b) With regard to bottled liquors and finished liquor products imported in barrels or tanks and then bottled: Enterprises and organizations shall themselves affix imported-liquor e-stamps and take responsibility for the affixture of e-stamps before selling liquor products to the market.

If enterprises and organizations importing bottled liquor products wish to affix e-stamps at overseas production establishments, such enterprises and organizations must ensure the affixture of imported-liquor e-stamps for imported liquor products according to regulations before importing them into Vietnamese market for consumption.

c) With regard to tobacco products manufactured for domestic consumption: Enterprises that have permits for the manufacture of tobacco products shall affix e-stamps according to regulations for tobacco products at the manufacture establishments after tobacco products are packed in packets and before tobacco products are sold to the domestic market.

d) With regard to liquor produced for domestic consumption: Organizations and individuals that have licenses for production of liquor (including licenses for manual production of liquor for commercial purposes and licenses for industrial production of liquor) for domestic consumption - below collectively referred to as domestic liquor producers - shall affix liquor e-stamps according to regulations for liquor products they produce right at production establishments after liquor is bottled and before liquor products are sold to the domestic market.

Article 4. Principles of management and use of e-stamps

1. Principles of management

a) The General Department of Vietnam Customs shall print and issue e-stamps for imported cigarettes, imported liquor and sell such e-stamps for organizations and enterprises licensed to import tobacco products and liquor products or enterprises and organizations permitted to buy confiscated or auctioned goods from competent agencies as prescribed.

b) The General Department of Taxation shall print and issue e-stamps for cigarettes manufactured for domestic consumption and liquor produced for domestic consumption, and sell such e-stamps for organizations and individuals that have production licenses in accordance with law provisions.

c) Organizations and individuals that manufacture or import tobacco products and liquor products shall fully take responsibility for the management, use and transmission of information and data of e-stamps to the managing agencies as prescribed.

2. Principles for use of e-stamps by individuals and organizations

a) Using e-stamps for proper purposes and subjects in accordance with this Circular.

b) Not arbitrarily exchanging, purchasing, selling or lending e-stamps.

c) Not intentionally losing or intentionally damaging the sold e-stamps

Article 5. Management and purchase of imported-cigarette e-stamps and imported-liquor e-stamps

1. Plan making

a) Enterprises and organizations that import liquor products and tobacco products shall be responsible for making and registering plans on use of e-stamps on the Customs e-Data Processing System before April 30 of the year preceding the planning year in accordance with the enterprises’ and organizations’ demands for use of e-stamps.

A plan on use of e-stamps must include the following information: Name of the registering enterprise or organization, tax identification number, address, telephone number, name of e-stamp, stamp specimen/code, quantity, the number of e-stamps expected to be used at each Customs Department or Customs Branch (if any), according to the Form No. 08/TEM provided in Appendix 6 attached to this Circular.

b) If the demands for use of e-stamps in the year change compared to the registered plans, organizations and enterprises that import liquor products and tobacco products shall be responsible for making and registering to adjust the plans on use of e-stamps on the Customs e-Data Processing System before August 31 of the implementing year.

An adjusted plan on use of e-stamps must include the following information: Name of e-stamp, stamp specimen/code, the number of e-stamps that have been made, the number of e-stamps that have been used, the number of e-stamps requested for adjustment or addition at each Customs Department or Customs Branch (if any), according to the Form No. 08/TEM provided in Appendix 6 attached to this Circular.

c) Customs agencies shall take responsible for considering and notifying results on the Customs e-Data Processing System within thirty (30) days after receiving the registration from enterprises and organizations importing liquor products and tobacco products.

2. Printing and issuance of e-stamps

a) The General Department of Vietnam Customs shall print and issue e-stamps for Customs Departments of provinces, inter-provinces and cities.

b) Customs Departments of provinces, inter-provinces and cities shall issue e-stamps for relevant affiliated Customs Branches.

c) Customs Branches shall sell e-stamps for enterprises and organizations that have registered for purchasing e-stamps.

d) All e-stamps shall be notified for issuance by the General Department of Vietnam Customs on its e-portal (at https://customs.gov.vn) before putting into use. An e-stamp issuance notice contains: Name of e-stamp, stamp specimen/code, quantity, serial number, time for starting to use and sale price.

3. Purchase and sale of cigarette e-stamps and liquor e-stamps

a) Responsibilities of customs agencies

The General Department of Vietnam Customs shall announce and update changes of e-stamp price on its e-portal (at https://customs.gov.vn).

The Customs Branches shall sell e-stamps for enterprises and organizations at the requests of enterprises and organizations that have sufficient dossiers of e-stamp purchase as prescribed and the cumulative number of sold e-stamps (of the whole industry) must not exceed the number of e-stamps approved by the customs agencies.

b) Responsibilities of organizations and enterprises purchasing cigarette e-stamps and liquor e-stamps

- To submit an application for purchasing e-stamps of imported liquor/cigarettes made according to the Form No. 09/TEM provided in Appendix 6 attached to this Circular;

- To submit one receipt or money order to the budget (certified by the State Treasury) for all e-stamps requested to purchase;

- To produce customs declarations or decisions on sale of confiscated goods or auction decisions of the competent agencies, and records of quality assessment of illegally imported liquor that has been confiscated (in case of confiscation) when purchasing imported-liquor e-stamps; or purchase contracts, contracts of processing of goods, written commitments on the loss in the manufacture process when purchasing imported-cigarette e-stamps and imported-liquor e-stamps (for bottled liquor products that are affixed with e-stamps at overseas production establishments);

- To submit one certified copy or copy enclosed with the original for comparison of a valid license for tobacco product distribution (in case of purchasing cigarette e-stamps) or valid license for liquor distribution (in case of purchasing liquor e-stamps), granted by the competent agency as prescribed (such copy only is required for the first time of purchasing e-stamps of the Customs Branches managing places where liquor products and tobacco products are imported);

If there is any change in the valid license for liquor distribution or valid license for tobacco product distribution that is granted by a competent agency, the organization or enterprise shall provide a certified copy or copy enclosed with the original for comparison of the license with changed contents to the customs agency that has received the dossier;

- To submit a power of attorney (in case the person purchasing e-stamps are authorized by an organization’s or enterprise’s at-law representative);

- To produce a valid identity card or citizen’s identity card or passport of the at-law representative or authorized person of the organization or enterprise.

4. Report on the use of e-stamps

The customs declarants shall declare and transmit data and information on e-stamps, including total number of e-stamps to be affixed, the number of e-stamps that have been successfully or unsuccessfully affixed, name of e-stamp, e-stamp code and number, tax identification number, name of the manufacturer, date of manufacture, name of importer, date of import and product type to the Customs e-Data Processing System, according to the Form No. 12/TEM provided in Appendix 6 attached to this Circular.

Time limit for transmission of e-stamp data and information is prescribed as follows:

Within five (05) days from the date of completion of affixture of e-stamps for the shipment and before selling products to the market, for imported liquor products; or after the customs clearance and before selling products to the market, for imported tobacco products and imported bottled liquor products that are affixed with e-stamps at overseas production establishments.

If the e-stamp data sheet sent to the customs authority has errors or needs to be supplemented, immediately after detecting the error or contents to be supplemented (no more than five (05) days from the date of completion of submission of the e-stamp information and data) the customs declarant shall send the replacing e-stamp data sheet according to the Form No. 12/TEM provided in Appendix 6 attached to this Circular.

With regard to damage e-stamps among the e-stamps declared by organizations and enterprises, upon searching the General Department of Vietnam Customs’ system, such e-stamps shall be regarded as invalid ones.

5. Searching for e-stamp information

If tobacco product or liquor product users or relevant agencies wish to search for information of cigarette e-stamps or liquor e-stamps that have been affixed to imported tobacco products or imported liquor products such as: Name of e-stamp; e-stamp specimen/code; serial number; tax identification number; name of manufacturer; importer; date of import and product type, they shall log in and search on the General Department of Vietnam Customs’ e-portal (https://customs.gov.vn).

6. Handling in case of loss, fire, damage or destruction of e-stamps

a) Responsibilities of customs agencies:

a1. To participate in the organizations’ or enterprises’ Councils for destruction of e-stamps;

a2. To receive or update notice of e-stamp destruction of enterprises or organizations as follows: The customs system shall automatically receive the notices of e-stamp destruction results of enterprises or organizations, and automatically update serial number of invalid e-stamps on the system.

b) Responsibilities of enterprises and organizations:

b1. In case of loss or fire of e-stamps: Enterprises and organizations detecting the loss or fire of e-stamps shall use their accounts granted by customs agencies to update such loss or fire on the Customs e-Data Processing System within thirty (30) working days from the date of detecting such loss or fire with the following information: Name of e-stamp, e-stamp specimen/code; serial number, quantity, reason of loss or fire of e-stamp according to the Form No. 11/TEM provided in Appendix 6 attached to this Circular. In case the lost e-stamp is found again, the enterprise or organization must destroy the e-stamp within thirty (30) working days from the date of founding such e-stamp. The destruction of e-stamp shall comply with Sub-point b3 of this Clause.

b2. In case of damage of e-stamps: Enterprises and organizations detecting the damage of e-stamps shall use their accounts granted by customs agencies to update such damage on the Customs e-Data Processing System within thirty (30) working days from the date of detecting such damage with the following information: Name of e-stamp, e-stamp specimen/code; serial number, quantity, reason of damage of e-stamp according to the Form No. 11/TEM provided in Appendix 6 attached to this Circular, and destroy the damaged e-stamps. The destruction of damaged e-stamp shall comply with Sub-point b3 of this Clause.

b3. The enterprises and organizations importing liquor products and tobacco products shall destroy imported-liquor e-stamps and imported-cigarette e-stamps according to the following order:

- To make an inventory List of cigarette e-stamps or liquor e-stamps that need to be destroyed, clearly stating name of the e-stamp issuer; name, address and tax identification number of the unit granted with e-stamps; time of issuance; the number of issued e-stamps (from number ... to ...., total number); properties of the e-stamp specimen and the List of declaration forms or number and date of the decision on sale of confiscated or auctioned goods of the competent agency;

- To establish a Council for destruction of e-stamps of imported tobacco products and liquor products, including the managing Customs Branch's representative, representative of the enterprise’s or organization's leader, representatives of accounting department, production or business department of the organization or enterprise;

- To make a record of cigarette e-stamp or liquor e-stamp destruction, clearly stating the destruction reason, number of destroyed e-stamps (from number ... to ...., total number) and destruction form;

- After completing the destruction of e-stamps (ensuring that once the e-stamps cannot be reused once they are destroyed), members of the Council for destruction of e-stamps of imported tobacco products and liquor products shall sign in the record and take responsibility before law for any mistake.

Dossier of destruction of imported-cigarette e-stamps or imported-liquor e-stamps shall be kept at the enterprises and organizations using imported-cigarette e-stamps or imported-liquor e-stamps.

- To notify the result of e-stamp destruction, including copies of the inventory List, record of cigarette e-stamp or liquor e-stamp destruction and update the e-stamp destruction information, including name of the e-stamp seller; name, address and tax identification number of the unit allowed to buy e-stamps; time of purchase; the number of e-stamps (from number ... to ...., total number); e-stamp properties and specimens and the list of declarations forms or number and date of the decision on sale of confiscated or auctioned goods of the competent agency, serial number of destroyed e-stamps on the Customs e-Data Processing System within fifteen (15) working days after completing the record of e-stamp destruction according to the Form No. 10/TEM provided in Appendix 6 attached to this Circular.

Article 6. Management of cigarette e-stamps and e-stamps of liquor produced for domestic consumption

1. Responsibilities of tax agencies at all levels in management of the issuance notice and issuance and sale of cigarette e-stamps and e-stamps of liquor produced for domestic consumption

a) Responsibilities of the General Departments of Taxation

a1. To notify the issuance of cigarette e-stamps and liquor e-stamps on its website before selling them. Such issuance notice shall comply with the Form No. 01/TB/TEM provided in Appendix 3 attached to this Circular.

The General Department of Taxation shall summarize plans of Tax Departments of provinces and centrally run cities and print e-stamps according to registration of organizations and individuals manufacturing liquor and tobacco products, and reserve up to 20% of the printing plan.

a2. To issue cigarette e-stamps and liquor e-stamps to Tax Departments of provinces and centrally run cities that have already registered for receiving e-stamps.

a3. To receive and search for cigarette e-stamps and liquor e-stamps on the General Department of Taxation’s e-portal.

a4. To announce cigarette e-stamps and liquor e-stamps that are invalid due to change of the e-stamp management policy or such e-stamps are lost, burnt or damaged.

b) Responsibilities of tax agencies of provinces and centrally run cities

b1. Tax Departments of provinces and cities shall receive cigarette e-stamps and liquor e-stamps from the General Department of Taxation and sell them to organizations and individuals that have valid licenses for production of liquor and valid permits for manufacture of tobacco products as prescribed (including the issuance of e-stamps to their affiliated Tax Branches for sale of e-stamps as prescribed).

b2. Tax agencies at all levels shall to monitor in detail the quantity of e-stamps left in stock at the beginning of each period, the quantity of stamps received and the quantity of stamps sold to organizations and individuals producing liquor or tobacco products for domestic consumption, the quantity of stamps lost, burnt, damaged or destroyed in each period and the quantity of stamps left in stock at the end of each period, and make and send quarterly and annual reports on final accounts of the proceeds from sale of e-stamps to superior tax agencies.

b3. Regarding the receipt of organizations’ and individuals’ dossiers of registration and use of e-stamps

- Within 01 working day from the date on which the organization’s or individual’s dossier of registration and use of e-stamp is successfully received on the General Department of Taxation’s e-portal under Point 2, Article 6 of this Article, the tax agency shall send a notice of approval/disapproval of such dossier according to the Form No. 02/TB/TEM provided in Appendix 3 attached to this Circular to such organization or individual via the General Department of Taxation’s e-portal.

- In case of disapproval, the tax agency shall notify the reason and guide the organization or individual to supplement the dossier as prescribed.

b4. Regarding the sale of e-stamps and handling of e-stamps left in stock of organizations and individuals after division, splitting, merger or change of managing tax agencies but still wish to continue using such e-stamps

- Tax agencies shall sell e-stamps immediately after organizations and individuals fully carry out procedures for purchasing e-stamps in accordance with this Circular.

- With regard to organizations and individuals whose direct tax administration agencies are changed or dividing, splitting, merging organizations and individuals that wish to continue using the e-stamps left in stock: In case of accepting the Form No. 06/TEM provided in Appendix 3 attached to this Circular that is sent by an organization or individual, the tax agency shall immediately change the name of dividing, splitting or merging organization or individual whose e-stamps left in stock to the name of the organization or individual formed after division, splitting or merger, or deliver the e-stamps left in stock from the previous tax agency to the tax agency where such organization or individual moves to for continuing to use as prescribed.

- To update information on e-stamps sold or transferred by tax agencies for the case of division, splitting or merger of organizations and individuals, or those whose managing tax agency are changed that wishes to continue using the e-stamps, including: Name, tax identification number of organizations and individuals manufacturing cigarettes or producing liquor for domestic consumption; name of the tax agency selling e-stamps, name of e-stamp, stamp code and number, from number ... to number ....; selling date or date of changing of managing tax agency, quantity and sale price.

b5. Tax agencies shall announce invalid cigarette e-stamps and invalid liquor e-stamps in the following cases:

- Cigarette e-stamps and liquor e-stamps as prescribed at Point e, Clause 2 of this Article that are longer used shall be notified to tax agencies (including the cases in which e-stamps are out of use and are reported lost, burnt or damaged by tax agencies);

- Cigarette e-stamps and liquor e-stamps of organizations and individuals whose tax identification numbers are invalidated;

- Cigarette e-stamps and liquor e-stamps of organizations and individuals falling into the cases in which the tax agency verifies and notifies that they are not operating at the registered addresses;

- Organizations and individuals use their cigarette e-stamps and liquor e-stamps during the period of suspension of production and business operations as notified to competent State management agencies;

- Acts of affixing e-stamps on smuggled goods, prohibited goods, counterfeit goods, and goods infringing intellectual property rights, which are detected and notified to the tax agency by functional agencies;

- The cases in which business registration agencies or competent state agencies requests organizations, individuals or enterprises to terminate their conditional business lines when the organizations, individuals or enterprises do not meet business or production conditions as specified in the laws.

- Cigarette e-stamps and liquor e-stamps that are given or re-sold by the owning organizations and individuals;

 - Cigarette e-stamps and liquor e-stamps of organizations and individuals that are used contrary to regulations as notified by State management agencies.

2. Responsibilities of organizations and individuals in management of cigarette e-stamps and e-stamps of liquor produced for domestic consumption

a) To register for using cigarette e-stamps and liquor e-stamps

a1. Enterprises having valid permits for the manufacture of tobacco products or organizations and individuals having valid licenses for production of liquor for domestic consumption that are granted by competent agencies shall, based on the quantity and production duration as permitted, use their valid trading accounts granted by the tax agency to access the General Department of Taxation’s e-portal to register for using e-stamps according to the Form No. 01/TEM provided in Appendix 3 attached to this Circular.

a2. Organizations and individuals shall receive the tax agencies’ notices by electronic methods according to the Form No. 02/TB/TEM provided in Appendix 3 attached to this Circular, of the approval or disapproval of the registration for use of cigarette e-stamps or liquor e-stamps.

- In case of approval, organizations and individuals shall use the valid trading accounts granted by the tax agencies to access the General Department of Taxation’s e-portal to register and use e-stamps in accordance with Section 2 - Dossier for registration and use of e-stamps of organizations or individuals provided in Appendix 3 attached to this Circular.

- In case of disapproval, organizations and individuals shall supplement their dossiers according to the tax agencies’ notices before re-submitting for registration for use of e-stamps by electronic method.

- From the time the tax agencies accept the registration for use of e-stamps as prescribed in this Circular, enterprises manufacturing tobacco products or organizations and individuals producing liquor for domestic consumption shall terminate their use of e-stamps issued by or bought from tax agencies according to previous regulations, destroy e-stamps issued by or bought from tax agencies, which are left in stock without using (if any).

b) To make a plan on purchasing cigarette e-stamps and liquor e-stamps

b1. Based on annual plans on manufacturing tobacco products and annual plans on production of liquor for domestic consumption, by May 15 of the year preceding the planning year at the latest, enterprises manufacturing tobacco products or organizations and individuals producing liquor for domestic consumption shall use their valid trading accounts granted by tax agencies to access to the General Department of Taxation’s e-portal and register their plans on purchasing e-stamps according to the Form No. 02/TEM provided in Appendix 3 attached to this Circular with the information such as: E-stamp type, e-stamp specimen number, the number of e-stamps to be purchased, ensuring that the number of e-stamps requested to purchase does not exceed the number of products permitted to be manufactured as stated in the valid manufacture license granted by the competent agency, in case of exceeding such permitted number, the reason is required.

Enterprises manufacturing tobacco products or organizations and individuals producing liquor for domestic consumption that do not register their plans on using cigarette e-stamps or liquor e-stamps shall be regarded have no demand for e-stamps purchase.

If an enterprise owning a tobacco product or liquor brand name hires another unit to carry out product processing, then the e-stamp of the enterprise owning the brand name shall be used.

b2. If in the year, organizations or individuals have production fluctuation resulting in an increase in the demand for purchase of e-stamps, as well as organizations or individuals have permits for the manufacture of tobacco products or licenses for production of liquor for domestic consumption after May 15: Before the date of requesting for purchasing e-stamps at least thirty (30) working days, organizations or individuals shall use their valid trading accounts granted by the tax agencies to access the General Department of Taxation's e-portal to register for adjustment of the number of e-stamps to be purchased or additionally purchased of the planning year according to the Form No. 02/TEM provided in Appendix 3 attached to this Circular, and must ensure that the total number of e-stamps requested for purchase does not exceed the total number permitted for production as stated in the license of production, in case of exceeding, the reason is required.

b3. Organizations and individuals shall receive the tax agencies’ notices by electronic methods according to the Form No. 02/TB/TEM provided in Appendix 3 attached to this Circular, of the approval or disapproval of the registration for purchase or additional purchase of cigarette e-stamps or liquor e-stamps.

- In case of approval, organizations and individuals shall carry out procedures for purchasing and receiving e-stamps with the tax agencies under Point c, Clause 2 of this Article.

- In case of disapproval, organizations and individuals shall supplement their dossiers according to the tax agencies’ notices before re-submitting the plans on purchase of e-stamps as prescribed.

c) Purchase of cigarette e-stamps and liquor e-stamps

c1. Based on the plan on purchase or additional purchase of e-stamps of the planning year as registered with the direct tax administration agencies, organizations and individuals shall use their valid trading accounts granted by the tax agencies to access to the General Department of Taxation’s e-portal to register for purchasing e-stamps according to the Form No. 03/TEM provided in Appendix 3 attached to this Circular.

c2. Within 01 working day, organizations and individuals shall receive the tax agencies’ notices by electronic methods according to the Form No. 02/TB/TEM provided in Appendix 3 attached to this Circular, of the approval or disapproval of the request for purchase of cigarette e-stamps or liquor e-stamps.

- In case of approval: Upon visiting tax agencies to purchase and receive cigarette e-stamps and liquor e-stamps, organizations and individuals shall:

+ Provide a certified copy or a copy enclosed with the original for comparison of the valid permit for the manufacture of tobacco products or license for production of liquor granted by the competent agency as prescribed (when receiving e-stamps for the first time). If there is any change in the valid license for production of liquor or valid permit for the manufacture of tobacco products that is granted by a competent agency, the organizations or individuals shall provide a certified copy or copy enclosed with the original for comparison of the license with changed contents to the direct tax administration agency when visiting to purchase and receive cigarette e-stamps or liquor e-stamps;

+ Produce the valid identity card/citizen’s identity card/passport of the person coming to purchase e-stamps in accordance with law provisions;

+ Make a payment for e-stamp purchase and receipt, manage and use e-stamps in accordance with this Circular;

- In case of disapproval, organizations and individuals shall supplement their dossiers according to the tax agencies’ notices before carrying out procedures for purchase and receipt of e-stamps as prescribed.

c3. If the planning year ends but the organizations and individuals does not use all of the purchased cigarette e-stamps or liquor e-stamps, the remaining e-stamps shall continue to be used for the next year.

d) Transmission of information and data of cigarette e-stamps or liquor e-stamps that have been affixed to tobacco products or liquor products for domestic consumption to the tax agencies.

d1. Within 20 days of the next month, organizations and individuals shall use their valid trading accounts granted by the tax agencies to access the General Department of Taxation’s e-portal to transmit information of the e-stamps already affixed according to the Form No. 07/TEM provided in Appendix 3 attached to this Circular with the following information: Name of e-stamp, e-stamp code and number; total number of e-stamps put to use and the total number of damaged e-stamps, to the General Department of Taxation’s e-portal. If the last day falls on a public holiday as prescribed by law, it may be counted as the subsequent day of that holiday. If there is any error or deficiency that needs to be supplemented in the e-stamp data transmitted to the tax agency, organizations and individuals shall re-transmit the replacing data.

d2. Organizations and individuals shall receive the tax agencies’ notices by electronic methods according to the Form No. 02/TB/TEM provided in Appendix 3 attached to this Circular, of the approval or disapproval of the acceptance of the e-stamp data sheet.

In case of disapproval, organizations and individuals shall supplement their dossiers according to the tax agencies’ notices before re-transmitting the e-stamp data as prescribed.

dd) Handling of cigarette e-stamps or liquor e-stamps of tobacco product or liquor manufacturers upon terminating their production operation, dissolution, becoming bankrupt; division, splitting, merger or changing their direct tax administration agencies.

dd1. Tobacco product or liquor manufacturers that terminate their production operations, dissolve, become bankrupt, divide, split, merge or change their direct tax administration agencies, shall use their valid trading accounts granted by the tax agencies to access the General Department of Taxation’s e-portal to settle and destroy the number of purchased e-stamps without using within five (05) working days, from the date on which such manufacturers announce their operation termination or the date of deciding to dissolve, become bankrupt, divide, split, merge or change their direct tax administration agencies with the following contents: Destruction methods and reason, code and number of e-stamps; the number of e-stamps according to the Form No. 04/TEM provided in Appendix 3 attached to this Circular.

dd2. The organization or individual dividing, splitting, merging or changing the direct tax administration agency that wishes to continue using the e-stamps left in stock, shall use its valid trading account granted by the tax agency to access the General Department of Taxation’s e-portal to register for adjusting the number of e-stamps left in its stock to the name and tax identification number of the organization or individual formed after the division, splitting or merge according to the Form No. 06/TEM provided in Appendix 3 attached to this Circular with the following information: The e-stamp code and number, from the number ... to the number ...., quantity.

dd3. The organization or individual shall receive the tax agency’ notice by electronic method according to the Form No. 02/TB/TEM provided in Appendix 3 attached to this Circular, of the approval or disapproval of the request for continuing to use the e-stamps left in its stock.

In case of disapproval, the organization or individual shall supplement its dossier according to the tax agency’ notice, and re-submit the Form No. 06/TEM provided in Appendix 3 attached to this Circular by electronic method.

e) Handling in case of loss, fire, damage or destruction of cigarette e-stamps or liquor e-stamps

e1. In case of loss or fire of cigarette e-stamps or liquor e-stamps: The organization or individual that detects the loss or fire of e-stamps, shall use its valid trading account granted by the tax agency, to access the General Department of Taxation’s e-portal to make a report on such loss or fire on the General Department of Taxation’s e-portal within five (05) working days, from the date of detecting such loss or fire, according to the Form No. 05/TEM provided in Appendix 3 attached to this Circular, with the following information: E-stamp code and number, quantity and reason of the loss or fire of e-stamps. In case the lost e-stamp is found again, the organization or individual must destroy the e-stamp within five (05) working days from the date of founding such e-stamp.

e2. In case of damage of cigarette e-stamps or e-stamps of liquor produced for domestic consumption: Enterprises manufacturing tobacco products or organizations and individuals producing liquor for domestic consumption must destroy their damaged or no-longer-in-use cigarette e-stamps or liquor e-stamps. The organizations and individuals shall use their valid trading accounts granted by the tax agency, to access the General Department of Taxation’s e-portal to notify the result of cigarette e-stamp or liquor e-stamp destruction on the General Department of Taxation’s e-portal within five (05) working days, from the date of e-stamp destruction, according to the Form No. 04/TEM provided in Appendix 3 attached to this Circular.

e3. Organizations and individuals shall receive the tax agencies’ notices by electronic method according to the Form No. 02/TB/TEM provided in Appendix 3 attached to this Circular, of the approval or disapproval of the notice of e-stamp destruction result and report on the loss of e-stamps.

In case of disapproval, the organizations and individuals shall supplement their dossiers according to the tax agencies’ notices, and re-submit the Forms No. 04/TEM and 05/TEM provided in Appendix 3 attached to this Circular by electronic method.

e4. A dossier of e-stamp destruction at a tobacco product manufacturer or liquor producer comprises:

- An inventory List of cigarette e-stamps or liquor e-stamps that need to be destroyed;

- A decision on establishment of a Council for destruction of cigarette e-stamps or liquor e-stamps. A Council for destruction of e-stamps includes: Leader representative, representative of the enterprise’s accounting department and representative of the production division. An individual producing liquor is not required to establish a Council for destruction of liquor e-stamps;

- A record on destruction of tobacco product e-stamps or liquor e-stamps, clearly stating reason of that destruction. All members of the Council for destruction of cigarette e-stamps or liquor e-stamps must sign in the destruction record and take responsibility before the law for any mistake.

The dossier of destruction of cigarette e-stamps or liquor e-stamps shall be kept at the organizations and individuals using cigarette e-stamps or liquor e-stamps.

3. Searching and verifying information of cigarette e-stamps or liquor e-stamps affixed to cigarette packets or liquor bottles produced for domestic consumption

If tobacco product or liquor product users or relevant agencies wish to search and verify information of cigarette e-stamps or liquor e-stamps on the QR code that has been affixed to tobacco products or liquor products such as: Name of the e-stamp type, e-stamp code and number; name and tax identification number of the agency manufacturing tobacco products or producing liquor; name of the tax agency selling e-stamps and date of selling, the searching shall be conducted on the General Department of Taxation’s e-portal.

Chapter III

IMPLEMENTATION ORGANIZATION

Article 7. Funds for printing stamps

Customs agencies shall sell imported-cigarette e-stamps and imported-liquor e-stamps for enterprises importing tobacco products and liquor. Tax agencies shall sell e-stamps of cigarette and liquor produced for domestic consumption to organizations and individuals having liquor production licenses and permits for the manufacture of tobacco products (including licenses for manual production of liquor for commercial purposes and licenses for industrial production of liquor).

The e-stamp price shall be determined according to the principle of covering all expenses, including expenses for e-stamp printing, issuance, management and payment of tax as prescribed; excluding expenses for investment and application of information technology, management technology for the receipt and search of data, e-stamp management, these expenses shall be guaranteed by the State budget, serving the State management.

The Directors General of General Department of Taxation and General Department of Vietnam Customs shall decide on the e-stamp price, ensuring the above-mentioned principle is satisfied, according to actual situation of each period; each e-stamp issuance must meet the use plan and registration of organizations and individuals permitted to use e-stamps as prescribed.

The General Department of Taxation and the General Department of Vietnam Customs are allocated funds for printing e-stamps by the State budget; proceeds from the sale of e-stamps (after paying tax as prescribed) shall be fully remitted into the State budget.

Article 8. Handling of violations

Enterprises importing liquor, domestic organizations and individuals producing liquor, enterprises importing tobacco products and domestic organizations and individuals manufacturing tobacco products that lose, burn or damage their e-stamps and fail to comply with regulations on reporting, destroying e-stamps and finalizing e-stamps with tax agencies and customs agencies shall be sanctioned according to the level specified in the Government's Decree No. 109/2013/ND-CP dated September 24, 2013 prescribing the sanctioning of administrative violations in the field of price, charge, fee and invoice management (amended and supplemented in the Government's Decree No. 49/2016/ND-CP dated May 27, 2016), the Government’s Decree No. 125/2020/ND-CP dated October 19, 2020 and amending, supplementing or replacing documents (if any).

Article 9. Effect

1. This Circular takes effect on May 15, 2021.

2. From the effective date of this Circular to June 30, 2022, the following documents of the Ministry of Finance are still effective:

a) The Ministry of Finance’s Circular No. 15/2020/TT-BTC dated March 23, 2020, guiding the printing, issuance, management and use of stamps for liquor produced for domestic consumption and imported liquor;

b) The Ministry of Finance’s Circular No. 124/2007/TT-BTC dated October 26, 2007, guiding the printing, issuance, management and use of imported cigarette stamps and imported cigar stamps;

c) The Ministry of Finance’s Decision No. 2979/QD-BTC on amending the Finance Ministry’s Decision No. 211/QD-BTC dated January 27, 2021, on promulgating the stamp specimen and regulations on the printing, issuance, management and use of domestically manufactured cigarette stamps with multi-dimensional barcode;

c) The Finance Ministry’s Decision No. 211/QD-BTC dated January 27, 2021, on promulgating the stamp specimen and regulations on the printing, issuance, management and use of domestically manufactured cigarette stamps with multi-dimensional barcode;

e) The Finance Ministry’s Decision No. 2000/QD-BTC dated August 19, 2009, on transfer of the tasks of printing and issuance a number of tax prints for the General Department of Vietnam Customs;

g) The Finance Ministry’s Decision No. 2807/QD-BTC dated November 11, 2009, guiding the printing, issuance, management and use of tax documents and other documents related to the import and export;

h) The Finance Ministry’s Decision No. 918/QD-BTC dated April 22, 2011, on changing the imported cigarette stamp specimen;

i) The Finance Ministry’s Decision No. 1010/QD-BTC dated May 15, 2014, on amending the cigar stamp specimen and relevant legal documents.

3. The number of cigarette stamps and liquor stamps issued, granted or sold in accordance with legal documents and guiding documents of the Minister of Finance as mentioned in Clause 2 of this Article, that are left in stocks of the tax agencies, customs agencies and enterprises, organizations and individuals manufacturing or importing tobacco products and liquor shall be destroyed before August 01, 2022 under the Ministry of Finance’s Circular No. 15/2020/TT-BTC dated March 23, 2020, the Ministry of Finance’s Circular No. 124/2007/TT-BTC dated October 26, 2007; the Ministry of Finance’s Decision No. 211/QD-BTC dated January 27, 2010; the Ministry of Finance’s Decision No. 2979/QD-BTC on amending the Ministry of Finance’s Decision No. 211/QD-BTC dated January 27, 2010 and relevant documents.

4. From July 01, 2022, e-stamps specified in this Circular shall be applied.

5. From July 01, 2022, the Circulars and Decisions of the Ministry of Finance mentioned, in Clause 2 of this Article shall be invalid.

6. Any problems arising in the course of implementation of this Circular should be reported to the Ministry of Finance for consideration and settlement./.

* All Appendices are not translated herein.