Decision No. 137/99/QÐ-BTC on Issuing Stamps and Printing, Issuance, Management, and Use of Domestic Cigarette Stamps

DECISION OF THE MINISTER OF FINANCE

Regarding the issuance of stamps and printing, distribution, management, and use of domestically produced cigarette stamps

domestic cigarette products

THE MINISTER OF FINANCE

Pursuant to the Accounting and Statistics Ordinance dated May 20, 1988;

Pursuant to the Government Decree No. 15-CP dated March 2, 1993 on the tasks, powers, and responsibilities for state management of ministries and ministerial-level agencies;

Pursuant to the Government Decree No. 178-CP dated October 28, 1994 on the functions, tasks, and organizational structure of the Ministry of Finance;

Pursuant to the Prime Minister's Directive No. 13/1999/CT-TTg dated May 12, 1999 on rectifying and organizing the production and business operations of the tobacco industry;

Pursuant to the Prime Minister's Decision No. 175/1999/QĐ-TTg dated August 25, 1999 on affixing stamps on domestically produced cigarettes;

After reaching consensus with the Ministry of Industry and the Ministry of Trade.

Based on the proposal of the Director General of the General Department of Taxation.

Pursuant to …;

Article 1: Issuing the "Regulations on Printing, Distribution, Management, and Use of Stamps for Domestically Produced Cigarettes" attached to this Decision.

Article 2: The stamps for domestically produced cigarettes issued pursuant to this Decision shall take effect from April 1, 2000.

Article 3: Organizations involved in the printing, distribution, management, and use of stamps for domestically produced cigarettes shall be responsible for implementing this Decision.

REGULATIONS ON PRINTING, DISTRIBUTION, MANAGEMENT, AND USE

OF STAMPS FOR DOMESTICALLY PRODUCED CIGARETTES

Issued together with Decision No. 137/1999/QĐ-BTC dated November 10, 1999

of the Minister of Finance

Article 1: Issuing two types of cigarette stamps to be affixed to packages of domestically produced cigarettes meeting the prescribed standards, which must include:

1. Soft pack cigarette stamp:

The stamp is printed on paper with blue floral patterns, where the floral clusters are interwoven and raised, with a central cluster of the blue peace flower raised.

The size of the stamp is 2.2 cm x 4.5 cm

2. Hard pack cigarette stamp:

The stamp is printed on paper with light blue floral patterns, where the floral clusters are interwoven and raised, with a central cluster shaped like a fading jasmine flower.

The size of the stamp is 2.2 cm x 4.5 cm

Both types of cigarette stamps mentioned above are printed using special protective techniques, featuring a series of numbers that fluoresce when checked with ultraviolet light. Each series of stamps has serial numbers ranging from 000.000.001 to 999.999.999.

Article 2: Distribution, management, and use of cigarette stamps

The General Department of Taxation is responsible for printing and distributing cigarette stamps to provincial and centrally-administered city tax bureaus. These tax bureaus are responsible for organizing the sale of cigarette stamps to enterprises permitted to produce cigarettes for them to affix according to regulations. The quantity of cigarette stamps sold to enterprises serves as the basis for calculating special consumption taxes.

Enterprises producing cigarettes may apply for cigarette stamps based on their annual production plans, registering the required number of stamps before November 15 each year with the General Department of Taxation to ensure adequate and timely printing and distribution of stamps. Enterprises that do not register their stamp usage plans are considered to have no need for stamps.

Units using cigarette stamps must maintain records of the number of stamps received, affixed, damaged, lost, remaining, etc. Monthly settlements of the quantity of cigarette stamps must be conducted with the provincial and centrally-administered city tax bureaus selling the stamps. Quarterly settlements of cigarette stamps must be conducted by the provincial and centrally-administered city tax bureaus with the General Department of Taxation.

Article 3: Material compensation for handling:

Units or individuals who lose domestic cigarette stamps must report to the Tax authority where the stamps were sold regarding the quantity of stamps lost for the Tax authority to inspect and handle promptly.

The level of material compensation for domestic cigarette stamps: in addition to administrative penalties, they shall also be fined an amount equal to one time the special consumption tax of the highest valued domestically produced cigarette on the market at the time of losing the cigarette stamp.

Article 4: The printing, issuance, selling price, management, and use of domestic cigarette stamps shall be carried out in accordance with the stamp management system attached to Decision No. 529 TC/QĐ dated December 22, 1992, and Decision No. 544 TC/QĐ/CĐKT dated August 2, 1997, issued by the Minister of Finance on the unified issuance and management of models of budget revenue and expenditure vouchers of the State./.