Decision No. 211/QD-BTC On issuing the stamp model and regulations for printing, issuing, managing, and using domestic cigarette stamps with multi-dimensional barcodes

Pursuant to …;

Regarding the issuance of stamp models and regulations on printing, issuing, managing, and using domestic cigarette stamps with multi-dimensional barcodes

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THE MINISTER OF FINANCE

Pursuant to the Decree No. 118/2008/NĐ-CP dated November 27, 2008 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
Pursuant to Directive No. 13/1999/CT-TTg dated May 12, 1999 of the Prime Minister on rectifying and organizing the production and business operations of the tobacco industry;
Pursuant to Decision No. 175/1999/QD-TTg dated August 25, 1999 of the Prime Minister on affixing domestic cigarette stamps;
After reaching consensus with the Ministry of Industry and Trade;
At the proposal of the Director General of the State Revenue总局局长的提议；

DECISION:

Article 2. Domestic cigarette stamps issued pursuant to this Decision shall take effect from April 1, 2010, replacing the previous model of domestic cigarette stamps issued under Decision No. 137/1999/QD-BTC dated November 10, 1999 of the Ministry of Finance on the issuance of stamps and the printing, issuing, managing, and using of domestic cigarette stamps. As of January 1, 2011, domestic cigarette products affixed with the old stamp model will no longer be valid for use.

Article 3. Organizations involved in the printing, issuing, managing, and using of domestic cigarette stamps are responsible for implementing this decision./.

REGULATIONS

PRINTING, ISSUING, MANAGING, AND USING DOMESTIC CIGARETTE STAMPS
(Issued together with Decision No. 211/QD-BTC dated January 27, 2010 of the Minister of Finance)

Article 1. Issuing a model of domestic cigarette stamps with multi-dimensional barcodes to be affixed to domestically produced cigarette packs that meet the specified standards and circulate in the market. The size of the stamp is 2.2 cm x 4.5 cm, printed on special paper with watermarked patterns embedded at a weight of 65g/m².²The cigarette stamp is printed using special protective techniques, featuring a multi-dimensional barcode that can be verified for authenticity using a 2D barcode reader; Each stamp bears a serial number ranging continuously from 01 to 10 million numbers depending on the quantity issued, numbered sequentially from 00.000.001 to 10.000.000.

Article 2. Distribution, management, and use of domestic cigarette stamps

The General Department of Taxation is responsible for printing and distributing domestic cigarette stamps to provincial tax bureaus, which in turn organize the distribution of these stamps to authorized tobacco manufacturing enterprises to affix them according to regulations.

The quantity of domestic cigarette stamps provided to enterprises serves as a basis for calculating various taxes as stipulated by law.

Enterprises producing cigarettes must apply for the required number of cigarette stamps based on their annual production plan before November 15 each year with the provincial tax bureau where they register to receive stamps. The provincial tax bureau compiles the usage requirements of local units and reports to the General Department of Taxation by December 1 to ensure adequate and timely printing and distribution of stamps. Enterprises not registering a usage plan for cigarette stamps are considered to have no need for them.

Units using domestic cigarette stamps must maintain records of received stamps, affixed stamps, damaged or lost stamps, and remaining stamps. Monthly reports must be submitted to provincial tax bureaus regarding the quantities of stamps received and used.

Article 3. Handling of violations

Units or individuals who lose domestic cigarette stamps must report the quantity lost to the tax authority that issued the stamps for verification and prompt handling.

Penalties for losing domestic cigarette stamps: Depending on the severity of the violation, administrative penalties for tax offenses, recovery of taxes as prescribed, or criminal liability as provided by law may be imposed.

Article 4. The printing, issuing, managing, and using of domestic cigarette stamps shall be carried out in accordance with the stamp management system set forth in Decision No. 30/2001/QD-BTC dated April 13, 2001, and current state regulations on the printing, issuing, managing, and using of invoices./.