This Decision stipulates the model of the 'Vietnam duty not paid' stamp for use in tax-free shops, applicable to enterprises engaged in tax-free goods trading, and the Tax General Department is responsible for management. This Decision takes effect from January 1, 2004.
Scope of application
Enterprises engaged in tax-free goods trading, Tax General Department
Key points
- Enterprises shall use the 'Vietnam duty not paid' stamp to affix on imported goods sold at tax-free shops.
- The Tax General Department is responsible for printing, issuing, and managing the 'Vietnam duty not paid' stamp.
- This Decision replaces the 'Vietnam duty not paid' stamps printed by enterprises that have been approved by the Tax General Department.
- The use of the 'Vietnam duty not paid' stamp shall be carried out according to the Management and Usage Regulations of Tax Seals issued together with Decision No. 30/2001/QĐ-BTC of the Minister of Finance.
- This Decision takes effect from January 1, 2004.
🌐 Social impact of this document
- Enterprises engaged in tax-free goods trading will comply with the new regulations on stamps, reducing legal risks.
- The Tax General Department has additional responsibilities for stricter management of stamp usage.
❓ Frequently asked questions
When is the 'Vietnam duty not paid' stamp used?
The 'Vietnam duty not paid' stamp is affixed to imported goods sold at tax-free shops serving incoming passengers, outgoing passengers, and diplomatic personnel.
Who is responsible for printing and managing the 'Vietnam duty not paid' stamp?
The Tax General Department is responsible for printing, issuing, guiding management, and selling the 'Vietnam duty not paid' stamp to enterprises engaged in tax-free goods trading.
When does this Decision take effect?
This Decision takes effect from January 1, 2004.
What does the 'Vietnam duty not paid' stamp replace?
This Decision replaces the 'Vietnam duty not paid' stamps printed by enterprises that have been approved by the Tax General Department.
According to which regulation is the use of the 'Vietnam duty not paid' stamp implemented?
The use of the 'Vietnam duty not paid' stamp is implemented according to the Management and Usage Regulations of Tax Seals issued together with Decision No. 30/2001/QĐ-BTC of the Minister of Finance.
Full text
DECISION OF THE MINISTER OF FINANCE
Regarding the issuance of tax-free goods stamps
MINISTER OF FINANCE
Pursuant to Decree No. 86/2002/NĐ-CP dated 05/11/2002 of the Government stipulates the functions, tasks, powers, and organizational structure of Ministries and ministerial-level agencies;
Pursuant to the Decree No. 77/2003/NĐ-CP dated 1/7/2003 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
Pursuant to Decision No. 206/2003/QĐ-TTg dated 07/10/2003 amending certain articles of the regulation on duty-free shops issued together with Decision No. 205/1998/QĐ-TTg dated 19/10/1998 of the Prime Minister;
At the proposal of the Director General of the State Revenue Administration,
DECIDES AS FOLLOWS:
Article 1: To issue the model stamp "Vietnam duty not paid" (attached model), to be affixed to imported goods sold at duty-free shops serving inbound passengers, outbound waiting passengers, and diplomatic entities under Decree No. 73/CP dated July 30, 1994 of the Government.
Article 2: The General Department of Taxation shall be responsible for printing, issuing, guiding management, and selling the "Vietnam duty not paid" stamp to businesses authorized to operate duty-free goods.
Article 3: This Decision takes effect from January 1, 2004, and replaces the "Vietnam duty not paid" stamps previously printed by businesses and approved by the General Department of Taxation. The printing, issuance, management, and use of the "Vietnam duty not paid" stamp shall be carried out in accordance with the Management and Use Regulations for Tax Seals issued together with Decision No. 30/2001/QĐ-BTC dated April 13, 2001 of the Minister of Finance.
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