Circular No. 23/2021/TT-BTC guiding the printing, issuance, management, and use of electronic tax stamps for alcoholic beverages and tobacco products

CIRCULAR

GUIDELINES ON THE PRINTING, ISSUANCE, MANAGEMENT AND USE OF ELECTRONIC STAMPS FOR ALCOHOL AND TOBACCO PRODUCTS

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On the basis of Law Article 24tax management Decree No. 38/2019/QH14 dated 1June 3, 2019;

On the basis of Law on E-Transactions No. 51/2005/QH11 November 29, 2005;

On the basis of Law on Information Technology No. 67/2006/QH11 June 29, 2006;

Decree No. 67/2013/NĐ-CP June 27, 2013 of the Government detailing certain provisions and implementing measures of the Law on Prevention and Control of Harmful Effects of Tobacco Products concerning tobacco business; Decree No. 106/2017/NĐ-CP September 14, 2017 of the Government amending and supplementing some articles of Decree No. 67/2013/NĐ-CP June 27, 2013 of the Government;

Decree No. 105/2017/NĐ-CP September 14, 2017 of the Government on alcohol business;

Decree No. 17/2020/NĐ-CP February 5, 2020 of the Government amending and supplementing some articles of related decrees concerning investment and business conditions under the Ministry of Industry and Trade’s jurisdiction;

Decree No. 119/2018/NĐ-CP September 12, 2018 of the Government on electronic invoices measures for goods sales and service provision;

Decree No. 123/2020/NĐ-CP October 19, 2020 of the Government on invoices and vouchers;

Decree No. 87/2017/NĐ-CP July 26, 2017 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Pursuant to the proposal of the Director General of the General Department of Taxation, the Director General of the General Department of Customs,

Minister of Finance issues this Circular guiding the printing, issuance, management and use of electronic stamps for alcohol and tobacco products as follows: as follows:

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation

This Circular stipulates the printing, issuance, management, and use of electronic stamps for alcohol and tobacco products.

Article 2. Scope of Application

1. Organizations, enterprises, and individuals producing or importing products subject to special consumption tax (alcohol, tobacco products) are subject to the use of stamps as prescribed by law.

2. Tax authorities, customs authorities.

Chapter II

SPECIFIC PROVISIONS

Article 3. Stamp Models and Regulations on Affixing Electronic Stamps

2. Principles for affixing electronic stamps

a) Imported tobacco products and domestically produced tobacco products intended for domestic consumption must be affixed with electronic stamps in accordance with Decree No. 67/2013/NĐ-CP dated June 27, 2013 of the Government and subsequent amendments and supplements (if any).

Tobacco products must be packed into packages (including packs or boxes), collectively referred to as cigarette packages. Each package of cigarettes must have one (01) electronic stamp affixed. In cases where cigarette packages are wrapped in transparent film, the electronic stamp must be affixed to the package before wrapping it in the transparent film. The electronic stamp must be affixed at a position ensuring that when the package is opened, the stamp will tear.

b) Domestically produced alcohol intended for domestic consumption and imported alcohol must be affixed with electronic stamps in accordance with Decree No. 105/2017/NĐ-CP dated September 14, 2017 of the Government and subsequent amendments and supplements (if any).

Domestically produced alcohol intended for domestic consumption and imported alcohol must be bottled (including jars, bottles, flasks, cans, boxes, crates), collectively referred to as alcohol bottles. Each bottle of alcohol must have one (01) electronic stamp affixed. In cases where alcohol bottles are wrapped in transparent film, the electronic stamp must be affixed to the bottle before being wrapped in the transparent film. The electronic alcohol stamp must be affixed diagonally across the place where the alcohol can be removed from the packaging (bottle cap, jar lid, bottle stopper, spout, or similar location) to ensure that when the cap is opened, the stamp will tear and cannot be reused.

3. Stamp models and descriptions of electronic stamps

a) The model of the electronic stamp for domestically produced tobacco products is presented in Appendix 1 accompanying this Circular.

b) The model of the electronic stamp for domestically produced alcohol is presented in Appendix 2 accompanying this Circular.

c) Description of the electronic stamp for imported alcohol is presented in Appendix 4 accompanying this Circular.

d) Description of the stamp and the position for affixing electronic stamps for imported tobacco products is presented in Appendix 5 accompanying this Circular.

4. Entities responsible for affixing electronic stamps

If enterprises and organizations importing bottled alcohol wish to affix the stamps at the production facility abroad, they must ensure that the imported alcohol stamps are affixed correctly to the imported alcohol products before importing them into the Vietnamese market for consumption.

c) For domestically produced tobacco products: enterprises holding a Production Permit for tobacco products must affix the electronic stamps correctly to the tobacco products at the production site after the tobacco products are packaged into cigarette packages and before bringing the products to the domestic market for consumption.

d) For domestically produced alcohol: organizations and individuals holding a Production Permit for alcohol (including a Production Permit for craft alcohol for business purposes and a Production Permit for industrial alcohol) for domestic consumption, collectively referred to as domestic alcohol producers, must affix the electronic stamps correctly to the alcohol products at the production site after the alcohol is bottled and before bringing the alcohol products to the domestic market for consumption.

Article 4. Principles for managing and using electronic stamps

1. Management principles

c) Organizations and individuals producing or importing alcohol products and tobacco products shall be fully responsible for managing, using, and transmitting electronic stamp information data to the management agency as prescribed.

2. Principles for using electronic stamps by organizations and individuals

a) Use electronic stamps for their intended purposes and for the prescribed target groups as stipulated in this Circular.

b) Do not arbitrarily exchange, buy, sell, lend, or borrow electronic stamps.

c) Do not intentionally lose or damage electronic stamps that have been sold.

a) Enterprises and organizations importing alcohol products or tobacco products are responsible for establishing and registering plans for using electronic seals on the Customs Electronic Data Processing System before April 30 of the year preceding the planning year, consistent with the needs of using electronic seals of the enterprise or organization.

The usage plan includes the following contents: Name of enterprise or organization registered, tax code, address, phone number, name of stamp, model/signature of stamp, quantity, estimated quantity of stamps to be used at each Customs Office, each Sub-Customs Office (if applicable) according to Form No. 08/TEM, Appendix 6 issued together with this Circular.

b) In case the demand for using electronic seals in the year differs from the registered plan, enterprises and organizations importing alcohol products or tobacco products are responsible for establishing and registering adjustments to the plan for using electronic seals on the Customs Electronic Data Processing System before August 31 of the implementation year.

The adjustment and supplementary usage plan includes the following contents: Name of stamp, model/signature of stamp, quantity established, quantity used, quantity requested for adjustment and supplementation at each Customs Office, each Sub-Customs Office (if applicable) according to Form No. 08/TEM, Appendix 6 issued together with this Circular.

c) Customs authorities are responsible for reviewing and notifying the results on the Customs Electronic Data Processing System within thirty (30) days from the date of receipt of the registration of enterprises and organizations importing alcohol products or tobacco products.

a) The General Department of Customs is responsible for printing and issuing electronic seals to Provincial, Interprovincial, and City Customs Departments.

b) Provincial, Interprovincial, and City Customs Departments issue electronic seals to affiliated Customs Sub-Departments related to them.

c) Customs Sub-Departments sell electronic seals to enterprises and organizations that have registered their need to purchase seals.

d) All electronic seals before being put into use must be announced for issuance on the General Department of Customs' Electronic Portal (address: https://customs.gov.vn). The content of the announcement includes: Name of seal, seal model/symbol, quantity, serial number, start date of use, price.

a) Responsibilities of customs authorities

The General Department of Customs will announce and update changes in the price of electronic stamps on the General Department of Customs's Electronic Portal (address: https://customs.gov.vn).

The Sub-Customs Office will sell electronic stamps to enterprises and organizations based on their requests, ensuring complete stamp purchase documentation as prescribed and the cumulative number of stamps sold (across the entire sector) does not exceed the number of stamps approved by the customs authority.

b) Responsibilities of enterprises and organizations when purchasing electronic seals for tobacco and alcohol

- Submit one application form for purchasing electronic stamps for imported alcohol products/electronic stamps for imported tobacco products according to Form No. 09/TEM, Appendix 6 issued together with this Circular;

- Submit one receipt for payment or a payment voucher to the state budget (with confirmation from the State Treasury) for the total number of stamps requested to purchase;

- Present the Customs Declaration or the Decision on Seized Goods Sale or Auction by the authorized agency and the Quality Inspection Report of Seized Imported Alcohol Products (in case of seized alcohol products) when purchasing electronic stamps for imported alcohol products; Or the sales contract, processing contract, production loss commitment document during the production process when purchasing electronic stamps for imported tobacco products, imported alcohol products (for bottled alcohol products affixed with stamps at foreign production facilities);

- Submit one certified copy or a copy accompanied by the original for verification of the Tobacco Product Distribution Certificate (in case of purchasing electronic stamps for tobacco products) or the Alcohol Product Distribution License (in case of purchasing electronic stamps for alcohol products) still valid and issued by the authorized agency as prescribed (only submit when purchasing electronic stamps for the first time at the Sub-Customs Office managing the location where the enterprise or organization imports alcohol products, tobacco products);

In case there are changes in the Tobacco Product Distribution License or the Alcohol Product Distribution License still valid and issued by the authorized agency, the enterprise or organization must provide a notarized copy or a copy accompanied by the original for verification of the changed license to the customs authority that has received the application;

- Submit one Power of Attorney (in case the person purchasing electronic stamps is authorized by the legal representative of the enterprise or organization);

- Present the identity card or citizen identification card or passport within its validity period of the legal representative or the authorized person of the enterprise or organization.

The declarant shall report and send electronic stamp information data to the Electronic Data Processing System: Total number of stamps affixed, number of successfully affixed stamps, number of damaged stamps, name of stamp, model signature number of stamp, stamp signature, tax code, name of production unit, date of production, name of import unit, date of import, type of product according to Form No. 12/TEM, Appendix 6 issued together with this Circular.

The specific deadline for sending electronic stamp information data is as follows:

Within five (05) days from the completion of affixing electronic stamps on the consignment and before putting the product on the market for consumption for imported alcohol products; or after clearance and before putting the product on the market for consumption for imported tobacco products and bottled imported alcohol products affixed with stamps at foreign production facilities.

In case the summary table of electronic stamp data sent to the customs authority contains errors or requires supplementation, the declarant shall resubmit the summary table of electronic stamp data replacing the erroneous or supplemented summary table of electronic stamp data sent according to Form No. 12/TEM, Appendix 6 issued together with this Circular immediately upon discovery of the error or need for supplementation (ensuring it does not exceed five (05) days from the date of sending electronic stamp information data).

For damaged electronic stamps among the total number of stamps declared by enterprises and organizations, the system of the General Department of Customs will identify such electronic stamps as having no value for use.

When users of tobacco products, alcohol products, or related agencies require to search for information on electronic stamps affixed on imported tobacco products and alcohol products such as: Name of stamp; model/signature of stamp; serial number; tax code; name of production unit; import unit; date of import; type of product, they shall access and search on the General Department of Customs's Electronic Portal (address: https://customs.gov.vn).

6. Handling in cases of loss, fire, damage, or invalidation of electronic seals

a) Responsibilities of customs authorities:

a1. Participate in the Committee for invalidating electronic seals of enterprises and organizations;

a2. Receive and update information on the notification of invalidation of electronic seals of enterprises and organizations as follows: The customs system automatically receives the Notification of Results of Invalidating Electronic Seals from enterprises and organizations and automatically updates the serial number information of electronic seals that are no longer valid on the System.

b) Responsibilities of enterprises and organizations:

b1. In case of loss or fire of electronic seals: Enterprises and organizations that discover the loss or fire of electronic seals shall use the account issued by the customs authority to report the loss or fire of electronic seals on the Customs Electronic Data Processing System no later than thirty (30) working days from the date of discovery of the loss or fire of electronic seals according to the following contents: Name of seal; seal model/symbol; serial number, quantity, reason for loss or fire of seal according to Form No. 11/TEM, Appendix 6 issued with this Circular. In case the lost electronic seal is found again, the enterprise or organization must carry out the invalidation of the electronic seal no later than thirty (30) working days from the date of finding the lost electronic seal. The invalidation of electronic seals is carried out according to paragraph b3 of this clause.

b2. In case of damage to electronic seals: Enterprises and organizations that discover damaged electronic seals shall use the account issued by the customs authority to report the damage of electronic seals on the Customs Electronic Data Processing System no later than thirty (30) working days from the date of discovery of the damaged electronic seals according to the following contents: Name of seal; seal model/symbol; serial number, quantity, reason for damage of seal according to Form No. 11/TEM, Appendix 6 issued with this Circular and carry out the invalidation of damaged electronic seals. The invalidation of damaged electronic seals is carried out according to paragraph b3 of this clause.

b3. Enterprises and organizations importing alcohol products or tobacco products shall invalidate imported alcohol electronic seals or imported tobacco electronic seals in the following procedures:

- Prepare an Inventory List of electronic seals for tobacco or alcohol that need to be invalidated, clearly stating: Name of issuing unit; name, address, tax code of the unit receiving the seal; issuance time; quantity of seals issued (from number to number, total number); characteristics of the seal model and list of declaration numbers or numbers, dates of Sale of Confiscated Goods or Auction Decisions by competent authorities;

- Establish a Committee for invalidating electronic seals for imported alcohol or tobacco products consisting of: Representatives of the Customs Sub-Department responsible for management, representatives of the leadership of the enterprise or organization, representatives of the accounting department, production or sales department of the enterprise or organization;

- Prepare a Record of Invalidating Imported Tobacco Electronic Seals or Imported Alcohol Electronic Seals, clearly stating: reason for invalidation, quantity invalidated (from number to number, total number), form of invalidation;

- After completing the invalidation of electronic seals (ensuring that the invalidated electronic seals cannot be reused), members of the Committee for invalidating electronic seals for imported alcohol or tobacco products must sign the record and bear legal responsibility if there are any errors.

The file for invalidating imported tobacco electronic seals or imported alcohol electronic seals is kept at the enterprise or organization using the imported tobacco electronic seals or imported alcohol electronic seals.

- Notify the results of invalidating electronic seals including a copy of the Inventory List; Record of Invalidating Imported Tobacco Electronic Seals or Imported Alcohol Electronic Seals that need to be invalidated and update the information on invalidation of electronic seals including: Name of selling unit; name, address, tax code of the unit purchasing the seal; purchase time; quantity of seals (from number to number, total number); characteristics of the seal model and list of declaration numbers or numbers, dates of Sale of Confiscated Goods or Auction Decisions by competent authorities, serial numbers of invalidated seals through the Customs Electronic Data Processing System no later than fifteen (15) working days from the date of completion of the Record of Invalidating Electronic Seals according to Form No. 10/TEM, Appendix 6 issued with this Circular.

Article 6. Management of electronic stamps for tobacco products and electronic stamps for domestically produced alcoholic beverages

1. Responsibilities of tax authorities at all levels in managing the issuance announcement and issuance, sale of electronic stamps for tobacco products and electronic stamps for domestically produced alcoholic beverages

a1. Announce the issuance of electronic stamps for tobacco products and electronic stamps for domestically produced alcoholic beverages on the General Department of Taxation's electronic information website before selling, according to Model No. 01/TB/TEM, Appendix 3 issued together with this Circular.

The General Department of Taxation shall print electronic stamps based on the consolidated plan of provincial and centrally-administered city Tax Bureaus (based on the registration of organizations and individuals producing tobacco products and alcoholic beverages) and reserve a maximum of 20% of the printing plan.

a2. Issue electronic stamps for tobacco products and electronic stamps for domestically produced alcoholic beverages to provincial and centrally-administered city Tax Bureaus that have registered to receive stamps.

a3. Receive and search for electronic stamps for tobacco products and electronic stamps for domestically produced alcoholic beverages on the General Department of Taxation's electronic portal.

a4. Announce the discontinuation of the use of electronic stamps for tobacco products and electronic stamps for domestically produced alcoholic beverages due to changes in stamp management policies or due to loss, fire, damage.

b1. Provincial and centrally-administered city Tax Bureaus receive electronic stamps for tobacco products and electronic stamps for domestically produced alcoholic beverages from the General Department of Taxation and organize their sale to organizations and individuals holding valid production licenses for tobacco products and alcoholic beverages according to regulations (including issuing stamps to subordinate Tax Sub-bureaus for organized sales according to regulations).

b2. Tax authorities at all levels monitor in detail the initial stock of stamps, the number of stamps received, the number of stamps sold to organizations and individuals producing for domestic consumption, the number of lost, burned, damaged, and canceled stamps during the period, the final stock of stamps, and report quarterly and annually to higher-level tax authorities on stamp sales settlement.

b3. Regarding the acceptance of registration and usage applications for electronic stamps by organizations and individuals

- Within one working day from the date the General Department of Taxation's electronic portal successfully receives the application for registration and usage of electronic stamps by organizations and individuals as stipulated in Point 2 of Article 6 of this Circular, the tax authority sends an acceptance/non-acceptance notification of the registration and usage application for electronic stamps according to Model No. 02/TB/TEM, Appendix 3 issued together with this Circular to the organization or individual through the General Department of Taxation's electronic portal.

- In cases where the application is not accepted, the tax authority will notify the reasons for non-acceptance and guide the organization or individual to supplement the application according to regulations.

b4. Regarding the sale of electronic stamps and handling of remaining electronic stamps for organizations and individuals splitting, merging, or transferring to another tax authority with the need to continue using stamps

- The tax authority is responsible for selling electronic stamps immediately when organizations and individuals complete the procedures for purchasing stamps as stipulated in this Circular.

- For organizations and individuals splitting, merging, or transferring directly to another tax authority with the need to continue using remaining stamps: If the tax authority accepts Model No. 06/TEM, Appendix 3 issued together with this Circular submitted by the organization or individual, the tax authority will immediately transfer the remaining stamps to the organization or individual after splitting, merging, changing the name or tax code to the post-split, merged entity or transfer the remaining stamps from the transferring tax authority to the receiving tax authority for continued use according to regulations.

- Update information on electronic stamps sold or transferred by the tax authority to organizations and individuals splitting, merging, or transferring directly to another tax authority with the need to continue using stamps, including the following contents: Name, tax code of the organization or individual producing tobacco products and domestically consumed alcoholic beverages; Name of the tax authority selling electronic stamps, type of stamp, model number symbol, stamp symbol, start number, end number; date of stamp sale or transfer to the tax authority for management, quantity, sale price.

b5. Cases where the tax authority announces the discontinuation of the use of electronic stamps for tobacco products and electronic stamps for domestically produced alcoholic beverages

- Electronic stamps for tobacco products and electronic stamps for domestically produced alcoholic beverages cease to be used due to organizations and individuals notifying the tax authority of situations as specified in Point e Clause 2 of this Article (including cases where electronic stamps lose value due to loss, fire, damage reported by the tax authority);

- Electronic stamps for tobacco products and electronic stamps for domestically produced alcoholic beverages of organizations and individuals whose tax codes have ceased to be effective;

- Electronic stamps for tobacco products and electronic stamps for domestically produced alcoholic beverages of organizations and individuals in cases where the tax authority verifies and notifies them of non-operation at the registered address;

- Organizations and individuals using electronic stamps for tobacco products and electronic stamps for domestically produced alcoholic beverages during the period of notification by competent state management agencies to temporarily suspend production and business operations;

- Cases where there is behavior of using electronic stamps to affix on smuggled goods, prohibited goods, counterfeit goods, or goods infringing intellectual property rights discovered and reported by competent authorities to the tax authority;

- Cases where the business registration agency or competent state authority requests organizations and businesses to stop production and business operations in regulated industries upon discovering that the organization or business does not meet the required conditions for production and business operations according to the law;

- Electronic stamps for tobacco products and electronic stamps for domestically produced alcoholic beverages of organizations and individuals engaging in acts of giving away or selling;

- Electronic stamps for tobacco products and electronic stamps for domestically produced alcoholic beverages of organizations and individuals notified by state management agencies of improper use.

2. Responsibilities of organizations and individuals in managing and using electronic stamps for tobacco products and electronic stamps for domestically produced alcoholic beverages

a1. Enterprises holding a valid production license for tobacco products or organizations and individuals holding a valid production license for domestically consumed alcoholic beverages issued by the competent authority, based on production volume and permitted production period, and using an active electronic transaction account issued by the tax authority, access the General Department of Taxation's electronic portal to register for the use of electronic stamps according to Model No. 01/TEM, Appendix 3 issued together with this Circular.

a2. Organizations and individuals receiving the Notice from the tax authority through electronic means according to Form No. 02/TB/TEM, Appendix 3 issued together with this Circular regarding acceptance or non-acceptance of registration for using electronic cigarette tax stamps and electronic alcohol tax stamps.

- In case of acceptance, organizations and individuals shall use their valid electronic transaction accounts issued by the tax authority, access the General Department of Taxation's Electronic Information Portal to register and use electronic tax stamps in accordance with the contents prescribed in Section 2 - Registration and Usage Documents of Organizations and Individuals, Appendix 3 issued under this Circular.

- In case of non-acceptance, organizations and individuals shall supplement the documents according to the notice from the tax authority before resubmitting the registration for using electronic tax stamps through electronic means.

- From the date the tax authority accepts the registration for using electronic tax stamps as stipulated in this Circular, enterprises producing tobacco products and organizations or individuals producing alcohol for domestic consumption must cease using the stamps previously issued or purchased from the tax authority according to previous regulations, destroy the stamps issued or purchased from the tax authority that remain unused (if any).

b1. Based on the annual production plan for tobacco products and the production plan for alcohol for domestic consumption, no later than May 15 of the year preceding the planning year, enterprises producing tobacco products or organizations and individuals producing alcohol for domestic consumption shall use their valid electronic transaction accounts issued by the tax authority, access the General Department of Taxation's Electronic Information Portal to register the purchase plan for electronic tax stamps according to Form No. 02/TEM, Appendix 3 issued together with this Circular, including the types of stamps, stamp model codes, quantities of stamps needed, and ensuring that the quantity of stamps requested does not exceed the permitted production volume according to the valid Production Permit issued by the competent authority, and if it exceeds, the reasons must be clearly stated.

Enterprises producing tobacco products or organizations and individuals producing alcohol for domestic consumption who do not register a plan to use electronic cigarette tax stamps or electronic alcohol tax stamps shall be deemed to have no need to purchase stamps.

In cases where enterprises owning brand products for tobacco or alcohol hire other entities to produce such products, they shall use the electronic tax stamps of the enterprise owning the brand.

b2. In cases where organizations and individuals experience changes in production during the year leading to increased demand for purchasing electronic tax stamps, as well as organizations and individuals obtaining a Production Permit for tobacco or alcohol products for domestic consumption after May 15: At least thirty (30) working days prior to requesting to purchase electronic tax stamps, organizations and individuals shall use their valid electronic transaction accounts issued by the tax authority, access the General Department of Taxation's Electronic Information Portal to register adjustments to the quantity of electronic tax stamps needed to purchase or additional purchases for the planning year according to Form No. 02/TEM, Appendix 3 issued together with this Circular, and ensure that the total quantity of stamps requested does not exceed the permitted production volume according to the Production Permit, and if it exceeds, the reasons must be clearly stated.

b3. Organizations and individuals shall receive the Notice from the tax authority through electronic means according to Form No. 02/TB/TEM, Appendix 3 issued together with this Circular regarding acceptance or non-acceptance of the registration for purchasing plans or supplementary purchases of electronic cigarette tax stamps and electronic alcohol tax stamps.

- In case of acceptance, organizations and individuals shall carry out the procedures for purchasing stamps and receiving stamps from the tax authority as prescribed in point c, Clause 2 of this Article.

- In case of non-acceptance, organizations and individuals shall supplement the documents according to the notice from the tax authority before resubmitting the purchase plan for electronic tax stamps in accordance with the regulations.

c1. Based on the purchase plan and supplementary purchase plan for electronic tax stamps registered with the direct managing tax authority, organizations and individuals shall use their valid electronic transaction accounts issued by the tax authority, access the General Department of Taxation's Electronic Information Portal to register the purchase of electronic tax stamps according to Form No. 03/TEM, Appendix 3 issued together with this Circular.

c2. Within one working day, organizations and individuals shall receive the Notice from the tax authority through electronic means according to Form No. 02/TB/TEM, Appendix 3 issued together with this Circular regarding acceptance or non-acceptance of the request to purchase electronic cigarette tax stamps and electronic alcohol tax stamps.

- In case of acceptance: When purchasing and receiving electronic cigarette tax stamps and electronic alcohol tax stamps at the tax authority, organizations and individuals shall proceed as follows:

+ Provide a certified copy or a copy accompanied by the original for verification of the valid Production Permit for tobacco products or the valid Production Permit for alcohol issued by the competent authority according to the regulations (when receiving stamps for the first time). If there are changes in the valid Production Permit for tobacco products or the valid Production Permit for alcohol issued by the competent authority, organizations and individuals must provide a certified copy or a copy accompanied by the original for verification of that permit to the direct managing tax authority when purchasing and receiving electronic cigarette tax stamps and electronic alcohol tax stamps;

+ Present the identity card/citizen identification card/passport of the person purchasing the stamps within the validity period according to the law;

+ Pay for the purchase of stamps, receive stamps, manage and use stamps in accordance with the provisions of this Circular;

- In case of non-acceptance, organizations and individuals shall supplement the documents according to the notice from the tax authority before carrying out the procedures for purchasing stamps and receiving stamps as prescribed.

c3. In cases where organizations and individuals do not use up the quantity of electronic cigarette tax stamps or electronic alcohol tax stamps purchased by the end of the planning year, the remaining quantity of electronic tax stamps may continue to be used in the following year.

d1. Not later than the 20th day of the following month, organizations and individuals using valid electronic transaction accounts issued by tax authorities shall access the General Department of Taxation's electronic portal to transmit information on the applied electronic labels according to Form No. 07/TEM, Appendix 3 issued with this Circular, including the following contents: Name of label, model number code of label, label code; Total quantity of labels put into use; Total quantity of damaged labels to the General Department of Taxation's electronic portal. In case the last day coincides with a statutory holiday, the last day of the deadline shall be considered as the next day after the holiday. In case there are errors or omissions in the transmitted electronic label data, organizations and individuals shall resubmit the correct electronic label data to replace the erroneous or incomplete data.

d2. Organizations and individuals receiving the Notice from the tax authority through the electronic method according to Form No. 02/TB/TEM, Appendix 3 issued with this Circular, regarding the acceptance or non-acceptance of the summary of electronic label data.

In case of non-acceptance, organizations and individuals shall supplement the file according to the notice of the tax authority before resubmitting the electronic label data as prescribed.

đ1. Enterprises producing tobacco products or organizations and individuals producing alcoholic beverages when ceasing production, dissolution, bankruptcy, division, separation, merger, or transferring to another tax authority's management shall use their valid electronic transaction accounts issued by the tax authority, access the General Department of Taxation's electronic portal to settle accounts and cancel unused purchased electronic labels within five (05) working days from the date of notification of cessation of production or the date of the Decision on dissolution, bankruptcy, division, separation, merger, or transfer to another tax authority's management according to the following contents: cancellation method, reason for cancellation, model code, code, quantity according to Form No. 04/TEM, Appendix 3 issued with this Circular.

đ2. Organizations and individuals undergoing division, separation, merger, or transferring to another tax authority's management who wish to continue using remaining labels shall use their valid electronic transaction accounts issued by the tax authority, access the General Department of Taxation's electronic portal to register adjustment of remaining labels from the organization or individual before division, separation, or merger to the name and taxpayer code of the organization or individual after division, separation, or merger according to Form No. 06/TEM, Appendix 3 issued with this Circular, including the following contents: Model code, code, from number, to number, quantity.

đ3. Organizations and individuals receiving the Notice from the tax authority through the electronic method according to Form No. 02/TB/TEM, Appendix 3 issued with this Circular, regarding the acceptance or non-acceptance of the request to continue using remaining electronic labels.

In case of non-acceptance, organizations and individuals shall supplement the file according to the guidance of the tax authority and resubmit Form No. 06/TEM, Appendix 3 issued with this Circular through the electronic method.

e1. In case of loss or fire of electronic labels for tobacco products or alcoholic beverages: Organizations and individuals discovering the loss or fire of labels shall use their valid electronic transaction accounts issued by the tax authority, access the General Department of Taxation's electronic portal to report the loss or fire of labels on the General Department of Taxation's electronic portal not later than five (05) working days from the date of discovery of the loss or fire of labels according to Form No. 05/TEM, Appendix 3 issued with this Circular, including the following contents: Model code, code, quantity, reason for loss or fire of labels. In case the lost labels are found, organizations and individuals must cancel the labels not later than five days from the date of finding the lost labels.

e2. In case of damage to electronic labels for tobacco products or alcoholic beverages produced for domestic consumption: Enterprises producing tobacco products or organizations and individuals producing alcoholic beverages for domestic consumption must cancel damaged electronic labels that will not be used further. Organizations and individuals shall use their valid electronic transaction accounts issued by the tax authority, access the General Department of Taxation's electronic portal to report the results of canceling damaged electronic labels for tobacco products or alcoholic beverages on the General Department of Taxation's electronic portal not later than five (05) working days from the date of canceling the damaged labels according to Form No. 04/TEM, Appendix 3 issued with this Circular.

e3. Organizations and individuals receiving the Notice from the tax authority through the electronic method according to Form No. 02/TB/TEM, Appendix 3 issued with this Circular, regarding the acceptance or non-acceptance of the report on the results of canceling electronic labels or reporting the loss of electronic labels.

In case of non-acceptance, organizations and individuals shall supplement the file according to the guidance of the tax authority and resubmit Form No. 04/TEM, 05/TEM, Appendix 3 issued with this Circular through the electronic method.

e4. The cancellation dossier of electronic labels at enterprises producing tobacco products or organizations and individuals producing alcoholic beverages includes:

- Inventory list of electronic labels for tobacco products or alcoholic beverages to be canceled;

- Decision to establish the Label Cancellation Committee for tobacco products or alcoholic beverages. The Label Cancellation Committee consists of representatives from leadership, accounting department, and production department of the enterprise. For individuals producing alcoholic beverages, there is no need to establish a Label Cancellation Committee for alcoholic beverages;

- Minutes of the cancellation of electronic labels for tobacco products or alcoholic beverages, specifying the reasons and causes for cancellation. Members of the Label Cancellation Committee for tobacco products or alcoholic beverages must sign the minutes of the cancellation of electronic labels for tobacco products or alcoholic beverages and bear legal responsibility if there are any errors.

The cancellation dossier of electronic labels for tobacco products or alcoholic beverages shall be kept by the organization or individual using electronic labels for tobacco products or alcoholic beverages.

When users of tobacco products, alcoholic beverages, or relevant agencies need to search for and verify information on electronic tax stamps affixed to tobacco products and alcoholic beverages via QR codes, such as the name of the stamp type, model number symbol, stamp symbol; the name and tax code of the production unit of tobacco products and alcoholic beverages; the name of the tax authority selling the electronic stamp and the date of sale, this search and verification will be conducted through the Electronic Information Portal of the General Department of Taxation.

Chapter III

IMPLEMENTATION ORGANIZATION

Customs authorities shall sell tobacco and alcohol import stamps to enterprises importing tobacco and alcohol products. Tax authorities shall sell tobacco and alcohol production stamps intended for domestic consumption to organizations and individuals holding Production Licenses for tobacco and alcohol products (including Handicraft Alcohol Production Licenses for business purposes and Industrial Alcohol Production Licenses).

The selling price of the stamps shall be determined based on the principle of ensuring full coverage of all costs, including printing costs, issuance and management costs of the stamps, and taxes paid according to regulations; it does not include costs for applying information technology and management technology to receive, search for data, manage electronic stamps, which are covered by the state budget to serve state management work.

The Director of the General Department of Taxation and the Director of the General Department of Customs shall decide on the selling price of the stamps in accordance with the aforementioned principles and in line with actual implementation during each period and each batch of stamp printing and issuance to meet the plan and registered demand for stamp usage by authorized organizations and individuals.

The General Department of Taxation and the General Department of Customs shall be allocated funds from the state budget for stamp printing; the revenue from stamp sales (after paying taxes according to regulations) shall be fully deposited into the state budget.

Article 8. Handling Violations

Enterprises importing alcohol, organizations and individuals producing alcohol domestically, enterprises importing tobacco products, and organizations producing tobacco products domestically that lose, burn, or damage stamps and fail to comply with regulations regarding reporting, destroying stamps, and settling stamp accounts with tax authorities and customs authorities shall be subject to penalties as stipulated in Decree No. 109/2013/ND-CP dated September 24, 2013 of the Government on administrative penalties for violations in the field of price, fee, and invoice management (amended and supplemented by Decree No. 49/2016/ND-CP dated May 27, 2016 of the Government), Decree No. 125/2020/ND-CP dated October 19, 2020 of the Government, and other amending, supplementing, and replacing documents (if any).

Article 9. Effective Date

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

2. From the date this Circular takes effect until June 30, 2022, the following documents issued by the Ministry of Finance shall remain effective:

a) Circular No. 15/2020/TT-BTC dated March 23, 2020 of the Ministry of Finance guiding the printing, issuance, management, and use of stamps for domestically produced alcohol and imported alcohol;

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

c) Decision No. 2979/QD-BTC of the Ministry of Finance amending Decision No. 211/QD-BTC dated January 27, 2010 of the Ministry of Finance on the issuance of stamp models and regulations on printing, issuance, management, and use of domestically produced cigarettes with multi-dimensional barcodes;

d) Decision No. 211/QD-BTC dated January 27, 2010 of the Ministry of Finance on the issuance of stamp models and regulations on printing, issuance, management, and use of domestically produced cigarettes with multi-dimensional barcodes;

e) Decision No. 2000/QD-BTC dated August 19, 2009 of the Ministry of Finance on transferring tasks related to printing and issuing certain types of tax seals to the General Department of Customs;

g) Decision No. 2807/QD-BTC dated November 11, 2009 of the Ministry of Finance on regulations on printing, issuance, management, and use of various tax collection documents and other related documents in export-import activities;

h) Decision No. 918/QD-BTC dated April 22, 2011 of the Ministry of Finance on changing the model of imported cigarette stamps;

i) Decision No. 1010/QD-BTC dated May 15, 2014 of the Ministry of Finance on amending the cigar stamp model and related legal documents.

3. The remaining tobacco and alcohol stamps already issued, granted, and sold according to the provisions of legal documents and guidance documents of the Minister of Finance under Clause 2 of this Article must be completed destroyed by August 1, 2022, in accordance with Circular No. 15/2020/TT-BTC dated March 23, 2020 of the Ministry of Finance; Circular No. 124/2007/TT-BTC dated October 26, 2007 of the Ministry of Finance; Decision No. 211/QD-BTC dated January 27, 2010 of the Ministry of Finance; Decision No. 2979/QD-BTC of the Ministry of Finance amending Decision No. 211/QD-BTC dated January 27, 2010 of the Ministry of Finance, and related documents.

4. From July 1, 2022, electronic stamps shall be implemented in accordance with the guidelines set out in this Circular.

5. From July 1, 2022, the Circulars and Decisions of the Ministry of Finance mentioned in Clause 2 of this Article shall cease to be effective.

6. Any issues arising during the implementation process should be reported in detail to the Ministry of Finance by relevant ministries, sectors, localities, enterprises, organizations, and individuals for consideration and guidance on resolution.

ANNEX 1

REGULATIONS ON THE MODEL OF ELECTRONIC STAMPS TO BE AFFIXED ON DOMESTICALLY PRODUCED TOBACCO PRODUCTS
(Attached to Circular No. 23/2021/TT-BTC dated March 30, 2021 of the Minister of Finance)

Description of the electronic stamp: electronic cigarette tax stamp: 4.5 cm, the content of the stamp is printed on paper material with watermarked patterns, weighing 65g/m2. The electronic cigarette tax stamp has visible identification marks and contains electronic information that can be searched and verified through the

1. The model of the electronic stamp for tobacco products is described as follows.

2. The electronic stamp for tobacco products has a size of 2.2 cm x 4.5 cm, printed on paper material with watermark patterns embedded in a 65g/m2 weight. The electronic stamp for tobacco products contains visible identification marks and electronic data that can be searched and verified on the Electronic Information Portal of the General Department of Taxation, serving the management work of enterprises, consumers, and state management agencies. x Electronic Information Portal of the General Department of Taxation, serving management work for businesses, consumers, and state management agencies. (In case of non-acceptance, the reasons for non-acceptance must be clearly stated).

3. The label bears the printed text ELECTRONIC CIGARETTE STAMP, with the stamp model code TTL, and a QR code. The electronic cigarette stamp has the code and serial number continuously from 00.000.001 to 40.000.000. The characters distinguishing the electronic cigarette stamp codes consist of two uppercase letters from the Vietnamese alphabet, including: A, B, CD, E, G, H, K, L, M, N, P, Q, R, Provincial People's Committees set specific pricesT, U, V, X, Y, and the year of issuance of the stamp.

ANNEX 2

REGULATIONS ON THE MODEL OF ELECTRONIC LABELS TO BE APPLIED TO DOMESTICALLY PRODUCED AND CONSUMED ALCOHOL PRODUCTS
(Issued together with Circular No. 23/2021/TT-BTC dated March 30, 2021 of the Minister of Finance)

Description of the electronic alcohol label:

1. The electronic alcohol label has visible characteristics and contains electronic information that can be retrieved online. (In case of non-acceptance, the reasons for non-acceptance must be clearly stated).

2. There are two types of electronic alcohol labels as follows:

2.1. Electronic alcohol label for bottles of alcohol with an alcohol content of 20° or higher (for manual application or machine application).

- Label size: 11cm x 1.3cm.

- The label is printed on alcohol-coated peelable paper for manual application, or machine application. - The label is printed on cold alcohol adhesive paper for machine application. - On the label, there is the printed text ELECTRONIC ALCOHOL LABEL (SXTN≥20°).

- On the left side of the electronic alcohol label: - The label is printed on cold alcohol adhesive paper for machine application. + Printed text indicating the stamp model code is TR

1C for domestically produced alcohol ≥20° for machine application; TR01R for domestically produced alcohol ≥20° for machine application (separated label) or TR01T for domestically produced alcohol ≥20° for manual application.

+ QR code.

- On the right side of the electronic alcohol label:0+ Printed characters to distinguish the electronic alcohol label codes consist of two uppercase letters from the Vietnamese alphabet, including: A, B, C, D, E, G, H, K, L, M, N, P, Q, R, S, T,logoV, X, Y, and the year of issuance of the label.

+ Serial number from 00.000.001 to 20.000.000 in black ink.

2.2. Electronic alcohol label for bottles of alcohol with an alcohol content less than 20° (for manual application or machine application).

- The label is printed on alcohol-coated peelable paper for manual application, or machine application. The decision to switch the issuance of coats, overcoats, windbreakers, and down jackets to other uniforms for civil servants working at the National Market Management and Development Agency is decided by the Minister of Industry and Trade.- Cold alcohol adhesive paper for machine application.

- On the label, there is the printed text ELECTRONIC ALCOHOL LABEL (SXTN<20°). - The label is printed on cold alcohol adhesive paper for machine application. + Printed text indicating the stamp model code is TR02C for domestically produced alcohol <20° for machine application or TR02T for domestically produced alcohol <20° for manual application.

+ QR code.

- Label size: 11cm x 1.3cm.

+ Printed characters to distinguish the electronic alcohol label codes consist of two uppercase letters from the Vietnamese alphabet, including: A, B, C, D, E, G, H, K, L, M, N, P, Q, R, S, T, V, X, Y. + Serial number from 00.000.001 to 20.000.000 in black ink. - The label is printed on cold alcohol adhesive paper for machine application. LIST OF FORMS RELATED TO THE PRINTING, ISSUANCE, MANAGEMENT, AND USE OF ELECTRONIC CIGARETTE STAMPS AND ELECTRONIC ALCOHOL STAMPS FOR DOMESTICALLY PRODUCED AND CONSUMED ALCOHOL

- On the left side of the electronic alcohol label: - The label is printed on cold alcohol adhesive paper for machine application. (Issued together with Circular No. 23/2021/TT-BTC dated March 30, 2021 of the Minister Form

Name of form

+ QR code.

1. Notification of the tax authority

01/TB/TEM

2.2. Electronic alcohol label for bottles of alcohol with an alcohol content less than 20° (for manual application or machine application).

Notification of issuance of electronic cigarette stamps/electronic alcohol stamps for domestically produced and consumed alcohol The decision to switch the issuance of coats, overcoats, windbreakers, and down jackets to other uniforms for civil servants working at the National Market Management and Development Agency is decided by the Minister of Industry and Trade.- Cold alcohol adhesive paper for machine application.

02/TB/TEM

ANNEX 3

Notification of acceptance/non-acceptance of registration and use of electronic stamps
2. Registration and use of electronic stamps by organizations and individuals 01/TEM - Chí Cà

NOTICE

(Digital signature of the Head of the Tax Authority)

General Department of Taxation Form No.: 02/TB/TEM

NOTICE

Contact person:

Address

email address:

Contact phone number: Based on the Production License for tobacco products or Production License for alcohol products No...issued by...on (attached to this application form), which stipulates:

- Permitted production volume of tobacco or alcohol for domestic consumption is... has- The permitted production period is hasPursuant to Circular No. dated ... month ... yearof the Ministry of Finance, we/I belong to the category required to use electronic stamps. We/I hereby register/change the registered information with the tax authority regarding the use of stamps

The tax authority informs the taxpayer to be aware and comply./.

Form number: 01/TEM

SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
---------------

Application for registration of groundwater extraction works (for cases of extracting water for purposes with a scale not exceeding 10 m

○ New registration

                                                            ○ Change information

                                                            Name of taxpayer:

Managing tax authority……………………………………………………………………………….

Tax code:…………………………………………………………………………………………

Contact person:…………………………………………………………………………….

Address……………………………………………………………………………………..

Contact address:…………………………………………………………………………………….

email address: contact phone number: Based on the Production Permit for tobacco products or the Production Permit for alcoholic products number...issued by...on………………………………………………………………………………

(attached to this declaration form), which stipulates:……………………………………………………………………………….

- The permitted production volume of tobacco or alcohol for domestic consumption is...…….. - The validity period for production is

Pursuant to Circular number notification of issuance of electronic cigarette stamps/electronic alcohol stamps for domestically produced and consumed alcohol, specifically as follows: dated...day...month...year....

of the Ministry of Finance, we/I fall under the category of users of electronic stamps. We/I apply to change the registered information with the tax authority regarding the use of stamps.……

Line 3: "STAMP"…………… "CIGAR"            "IMPORT" The bottom line reads "IMPORTED CIGAR STAMP" in smaller font than the Vietnamese text above it. electronic cigarette tax stamp: as follows:

- Applying electronic stamps:

□ Electronic stamp for alcohol.

□ Electronic stamp for tobacco.

We hereby commit to fully bear responsibility under the law for the accuracy and truthfulness of the above content and comply with relevant legal provisions./.

SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
---------------

….. on….. the…. year…..

PLAN TO PURCHASE/BUY SUPPLEMENTARY ELECTRONIC STAMPS FOR DOMESTIC CONSUMPTION ALCOHOL OR TOBACCO PRODUCTS YEAR …

            Respectfully submitted to:...…………………………………………………………………………………….⁽¹⁾

            □ Registration first time

            □ Supplementary registration for the … time:

Name of organization, individual:…………………………………………………………………………….

Tax code:…………………………………………………………………………………………

Fax:………………………………………………………………………………………………

- The permitted production volume of tobacco or alcohol for domestic consumption is...………….. , including the provision that:

- The permitted production volume of tobacco or alcohol for domestic consumption is …

of the Ministry of Finance, we/I fall under the category of users of electronic stamps. We/I apply to change the registered information with the tax authority regarding the use of stamps.………………
(Name of organization, individual) plans to purchase/buy supplementary electronic stamps for tobacco or alcohol products for domestic consumption as follows:

Unit of measurement: Stamp

I hereby commit to fully bear responsibility under the law for managing and using electronic stamps for tobacco or alcohol products in accordance with relevant regulations./.

(1) Directly managing tax authority organization individual

APPLICATION FOR PURCHASE OF ELECTRONIC STAMPS FOR DOMESTIC CONSUMPTION ALCOHOL OR TOBACCO PRODUCTS

Respectfully submitted to:………………………………………………………………………………………. ⁽¹⁾

Name of organization, individual:………………………………………………………………………………….

Tax code:………………………………………………………………………………………………..

Fax:……………………………………………………………………………………………………..

Email/Website:…………………………………………. 2. Intellectual Property Rights Owner:………………………………………………..

Production license:……………………………………………………………………………………..

Name of person authorized to purchase stamps⁽²⁾:………………………………………………………….

ID No./Citizen Identification Card/Identity card:…………………… Date of issue……….. Issuing authority………………….

Based on the registered stamp receipt plan, we hereby apply to purchase stamps as follows:

Unit of measurement: Stamp

I hereby commit to fully bear responsibility under the law for managing and using electronic stamps for tobacco or alcohol products in accordance with relevant regulations./.

(1(2) In case of

delegation authority to another person to receive stamps must have a power of attorney from the organization, individual in accordance with the production license. power of attorney from the organization, individual Form number: 04/TEM

NOTICE

Reason for cancellation:

            Respectfully submitted to:……………………………………………………………………… ⁽¹⁾

Name of organization, individual:………………………………………………………………………………

Tax code:……………………………………………………………………………………………

Fax:………………………………………………………………………………………………..

Method of cancellation:……………………………………………………………………………………………

(company) reports the cancellation of electronic stamps for tobacco or…………………………………………………………………………………

The Open Source Software Steering Committee operates on a part-time basis. The Open Source Software Steering Committee has a working group assisting the Steering Committee.……. the…… year……… alcohol products for domestic consumption as follows: notification of issuance of electronic cigarette stamps/electronic alcohol stamps for domestically produced and consumed alcohol, specifically as follows: Model code

Unit of measurement: Stamp

(1(2) In case of

REPORT

(organization, individual) discovers loss or fire of electronic stamps for tobacco

            Respectfully submitted to:……………………………………………………………………⁽¹⁾

Name of organization, individual:…………………………………………………………………………..

Tax code:………………………………………………………………………………………

Fax:……………………………………………………………………………………………

The Open Source Software Steering Committee operates on a part-time basis. The Open Source Software Steering Committee has a working group assisting the Steering Committee.….. the….. year….. or alcohol products for domestic consumption as follows: Reason for loss, fire of electronic stamps for tobacco or alcohol:

Unit of measurement: Stamp

Now the unit reports to………………………………

to cooperate in searching, preventing abuse and informing that the electronic stamps for tobacco or alcohol products mentioned above are no longer valid.⁽¹⁾………………. ) Tax authority directly managing the organization, individual

(1Form number: 06/TEM APPLICATION MERGER, DIVISION, SEPARATION/TRANSFER OF TAX AUTHORITY MANAGING ELECTRONIC STAMPS FOR DOMESTIC CONSUMPTION ALCOHOL OR TOBACCO PRODUCTS.

 

- Application to transfer remaining stamps to another tax authority:

Name of tax authority to which stamps are transferred:

            Respectfully submitted to:……………………………………………………………………… ⁽¹⁾

Name of organization, individual:………………………………………………………………………….

Tax code:…………………………………………………………………………………….

Fax:…………………………………………………………………………………………

From number ⁽²⁾

Name of the enterprise:…………………………………………………………………………..

Tax code:…………………………………………………………………………………..

Fax:……………………………………………………………………………………….

) Directly managing tax authority of the organization, individualdevelopment(2) In case of merger or division ⁽³⁾

(3) In case of transferring directly managing tax authority……………………………………………………

Fax:……………………………………………………………………………………….

Specifically as follows:

Unit of measurement: Stamp

(1COMBINED DATA TABLE OF ELECTRONIC STAMPS SUBMITTED TO THE TAX AUTHORITY Personnel

Type of stamp

quantity

SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
---------------

Quantity of stamps purchased during the period

Managing tax authority…………………………………………………………………………

Tax code:……………………………………………………………………………………

Unit of measurement: Stamp

ANNEX 4

2. Description
(Attached to Circular No. 23/2021/TT-BTC dated March 30, 2021 of the Minister of Finance)

Size: 13mm ± 1.5mm 2. Import procedures shall be carried out in accordance with relevant laws and regulations.

120mm

1.5mm

Paper material: Printed on self-destructing paper, weight (including backing): (300 ± 12)g/m

, when peeled off will break; one side has pre-applied adhesive.

Ink color: 08 colors (including 02 invisible ink colors that glow under UV light and infrared laser light) and 01 serial number ink color. Has QR code printed. x Printing techniques must ensure security, including: ± - Design security: Security design with marking, decorative background patterns used on special security software, consisting of many layers of intricate patterns.

- Ink security: 02 invisible ink colors that glow under UV light and infrared laser light) and 01 red serial number ink color (serial numbers continuously from 0000001 to 9999999), glowing under UV light.²The ink security check is performed at three levels:

+ Level one: Using UV The decision to switch the issuance of coats, overcoats, windbreakers, and down jackets to other uniforms for civil servants working at the National Market Management and Development Agency is decided by the Minister of Industry and Trade.light

+ Level two:

Using infrared laser light equipment

+ Level three: Chemical analysis method

ANNEX 5coholic beveragesn The decision to switch the issuance of coats, overcoats, windbreakers, and down jackets to other uniforms for civil servants working at the National Market Management and Development Agency is decided by the Minister of Industry and Trade.DESCRIPTION OF STAMPS AND POSITION OF APPLYING ELECTRONIC STAMPS ON IMPORTED TOBACCO PRODUCTS The decision to switch the issuance of coats, overcoats, windbreakers, and down jackets to other uniforms for civil servants working at the National Market Management and Development Agency is decided by the Minister of Industry and Trade.1. Description of stamp

1.1. Tobacco cigarette import stamp - Stamp size: 22 mm ± 1.5mm

45 mm ±  1.5mm. - Has QR code printed.

- Printing technique: Stamp is printed on paper with yellowish orange floral pattern background, floral clusters are interwoven. On the stamp, there are 04 black lines of text, three lines in Vietnamese and one line in English in the following order and content:

Top line: "VIETNAM MINISTRY OF FINANCE".

Second line: "
(Attached to Circular No. 23/2021/TT-BTC dated March 30, 2021 of the Minister of Finance)

GENERAL CUSTOMS DEPARTMENT

Third line: "TOBACCO CIGARETTE IMPORT STAMP".

Bottom line "IMPORTED CIGARRETTES STAMP" smaller than the Vietnamese text above. x Below the four lines mentioned above is a red serial number line.11.2.Cigar import stamp

- Printing technique: Stamp is printed on paper with cobalt blue floral pattern background, floral clusters are interwoven. On the stamp, there are 03 black lines of text, two lines in Vietnamese and one line in English in the following order and content:

Second line: "GENERAL CUSTOMS DEPARTMENT"

Third line: "CIGAR IMPORT STAMP".

Bottom line "IMPORTED CIGAR STAMP" smaller than the Vietnamese text above.1.3.Tobacco cigarette import stamps, cigar import stamps are printed”

with special protective techniques, having a series of numbers that glow under ultraviolet light, with symbols, year of issue, continuous serial numbers from 0000001 to 9999999, high anti-counterfeiting capability. The printing technique must ensure security (design security and ink security).

Position

of applying stamp

LIST OF FORMS RELATED TO PRINTING, ISSUING, MANAGING AND USING ELECTRONIC STAMPS FOR IMPORTED ALCOHOL PRODUCTS AND IMPORTED TOBACCO PRODUCTS

Bottom line "IMPORTED CIGARRETTES STAMP" smaller than the Vietnamese text above. x Below the four lines mentioned above is a red serial number line.11.2.Cigar import stamp

- Printing technique: Stamp is printed on paper with cobalt blue floral pattern background, floral clusters are interwoven. On the stamp, there are 03 black lines of text, two lines in Vietnamese and one line in English in the following order and content:

Form name

Third line: "CIGAR IMPORT STAMP".

08/TEM

1.3. Imported cigarette stamps and imported cigar stamps are printed with special protective technology, featuring a series of numbers that fluoresce under ultraviolet light, including symbols, year of issue, and consecutive serial numbers from 0000001 to 9999999, with high anti-counterfeiting capabilities. The printing technique must ensure security (both design-based security and ink-based security). Position OF THE STAMP LIST OF FORMS RELATED TO THE PRINTING, ISSUANCE, MANAGEMENT AND USE OF ELECTRONIC STAMPS FOR IMPORTED ALCOHOL, ELECTRONIC STAMPS FOR IMPORTED TOBACCO

Form name

of applying stamp

08/TEM - The label is printed on cold alcohol adhesive paper for machine application. beginning

2. Position of affixing label

ANNEX 6

LIST OF FORMS RELATED TO THE PRINTING, ISSUANCE, MANAGEMENT AND USE OF ELECTRONIC STAMPS FOR IMPORTED ALCOHOL, ELECTRONIC STAMPS FOR IMPORTED TOBACCO PRODUCTS
(Attached to Circular No. 23/2021/TT-BTC dated March 30, 2021 of the Minister of Finance)

SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
---------------
…., day.....month.....year.....

PLAN FOR PURCHASING/ACQUIRING ADDITIONAL ELECTRONIC TAX STAMPS FOR IMPORTED CIGARETTES OR ELECTRONIC TAX STAMPS FOR IMPORTED ALCOHOL

            Unit: Equivalent USD:…………………………………………………………………….⁽¹⁾

            □ Registration for first time plan front

            □ Supplementary registration for the … time:

Name of enterprise, organization:…………………………………………………………..

Tax code:……………………………………………………………………………..

Fax:………………………………………………………………………………….

Distribution permit for cigarette products or Distribution permit for alcohol number…….. HAPPY…….. Industry code:……………………………………………………………………………………..
(Name of enterprise, organization) establishes a plan for purchasing/acquiring additional electronic cigarette tax stamps for imported cigarettes or electronic alcohol tax stamps for imported alcohol as follows:

Unit of measurement: Stamp

We hereby solemnly commit to fully assume responsibility under the law for managing and using electronic cigarette tax stamps for imported cigarettes or electronic alcohol tax stamps for imported alcohol in accordance with regulations./.

Note:

(1Customs Department, Customs Sub-department 3. Rest breaks between work shifts for certain special cases (will have separate regulations); enterprise, organization planning to purchase electronic tax stamps

PETITION FOR APPLICATION

Purchase of electronic alcohol tax stamps for imported alcohol/electronic cigarette tax stamps for imported cigarettes

            Respected sent:……………………………………………………………………….⁽¹⁾

Name of enterprise, organization:………………………………………………………………

Tax code:…………………………………………………………………………………

Fax:……………………………………………………………………………………..

Email/Website:…………………………………………………… 2. Intellectual Property Rights Owner:………………………

Distribution permit product cigarette products or Distribution permit for alcohol number………… HAPPY……. Industry code:………………………………………………………………………………………...
Customs declaration form or Decision on sale of confiscated goods, auction decision number…………………………………..dated……….. the…………… year……………. ⁽²⁾

Name of stamp recipient:……………………………………………………………………

Power of attorney number………………….. dated……………… of…………………………

ID No./Citizen Identification Card/Identity identification number…………………. Date of issue…………. Issuing authority……………

Based on the registered stamp purchase plan, we hereby request to purchase electronic cigarette tax stamps for imported cigarettes/electronic alcohol tax stamps for imported alcohol as follows:

Unit of measurement: Stamp

(Enterprise, organization)……………………………………….. commits to using electronic stamps for their intended purpose and settling stamp usage with the customs authority according to regulations. In case the competent authority discovers any violations in the use of stamps, the enterprise, organization will fully assume responsibility ./.

Note:

(1) Customs Sub-department where electronic alcohol tax stamps for imported alcohol/electronic cigarette tax stamps for imported cigarettes are sold Products 2. Import procedures shall be carried out in accordance with relevant laws and regulations.

(2) For cases where enterprises, organizations have Decisions on sale of confiscated goods, auction of power of attorney from the organization, individual competent authority (in case of confiscated imported alcohol) do not need to record) customs declarations. number Form Number: 10/TEM

NOTICE

Customs declaration form or Decision on sale of confiscated goods, auction decision number

            Respectfully submitted to:………………………………………………………………. ⁽¹⁾

Name of enterprise, organization:……………………………………………………………………

Tax code:………………………………………………………………………………………

Cancellation method:……………………⁽²⁾

Fax:…………………………………………………………………………………………..

Method of cancellation:………………………………………………………………………………………

, (enterprise, organization) notifies the results of canceling electronic cigarette tax stamps………………………………………………………………………………..

The Open Source Software Steering Committee operates on a part-time basis. The Open Source Software Steering Committee has a working group assisting the Steering Committee.… the…… year……………. for imported cigarettes/electronic alcohol tax stamps for imported alcohol: Stamps

Unit of Measurement: Stamp name

Note:

(1For

(2) cases where enterprises, organizations have Decisions on sale of confiscated goods, auction (Taxpayer Identification Number:…) of (Taxpayer Identification Number:…) auction competent authority (in case of confiscated imported alcohol) do not need to record customs declarations. Form Number: 11/TEM authority.

REPORT

(enterprise, organization) discovered lost

            Respectfully submitted to:…………………………………………………………… ⁽¹⁾

Name of enterprise, organization:…………………………………………………………………….

Tax code:………………………………………………………………………………………..

Fax:…………………………………………………………………………………………….

Cancellation method:…………………..

The Open Source Software Steering Committee operates on a part-time basis. The Open Source Software Steering Committee has a working group assisting the Steering Committee. ……….the………. year ………..fire damage/damaged electronic cigarette tax stamps4. Enterprises have the right to choose electronic energy labels for equipment and devices suitable for electronic energy labeling or to use other types of energy labels to implement energy labeling.for imported cigarettes or electronic alcohol tax stamps for imported alcohol as follows: To serial number

Unit of measurement: Stamp

Reason for lost4. Enterprises have the right to choose electronic energy labels for equipment and devices suitable for electronic energy labeling or to use other types of energy labels to implement energy labeling.fire damage/damaged electronic cigarette tax stamps:……………………………………………….

to cooperate in searching, preventing abuse and informing that the electronic stamps for tobacco or alcohol products mentioned above are no longer valid.⁽¹⁾……… ) Tax authority report that the electronic cigarette tax stamps for imported cigarettes/electronic alcohol tax stamps for imported alcohol listed above are no longer valid.

Note:

(1For

SUMMARY TABLE OF ELECTRONIC TAX STAMP DATA SENT TO CUSTOMS AUTHORITY

(1) Date...… Month...…… year……….

(2) The nth data submission:……………………………………

(3) Replacing the nth data submission:…………………………

(4) Replacing nth the nth………………………………………….

Name of enterprise, organization applying stamps:……………………………………………………

Tax code:………………………………………………………………………………..

Cancellation method:……………………….

Unit of measurement: Stamp

Note:

(1(2) The nth data submission

, 2...on the date 1(3) In case of submitting replacement

data then fill in the replacement information submitted for nth data then fill in the replacement which

(4) In case of declaring index number 3, then declare additional index number 4 about nth replacement submitted the nth submission

(5) Date signed