Decision No. 2807/QD-BTC On the printing, issuance, management, and use of tax collection receipts and related fees associated with import and export activities

MINISTRY OF FINANCE -------	SOCIALIST REPUBLIC OF VIET NAM Independence – Freedom – Happiness ----------
Number: 2807/QD-BTC	Hanoi, November 11, 2009

 

Pursuant to …;

REGARDING THE ISSUANCE, CIRCULATION, MANAGEMENT AND USE OF CERTAIN TYPES OF TAX RECEIPTS AND OTHER COLLECTIONS RELATED TO IMPORT AND EXPORT ACTIVITIES

THE MINISTER OF FINANCE

Pursuant to the Law on Tax Administration No. 78/2006/QH11 dated November 29, 2006;
Pursuant to the Accounting Law No. 03/2003/QH11 dated June 17, 2003;
Pursuant to Ordinance No. 38/2001/PL-UBTVQH10 dated August 28, 2001 on fees and charges;
Pursuant to 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 Decision No. 2000/QD-BTC dated August 19, 2009 of the Minister of Finance regarding the transfer of tasks related to printing and issuing certain types of tax stamps to the General Department of Customs;
Considering the proposal of the General Director of the General Department of Customs,

DECISION:

Article 1.

Issued herewith are the Regulations on the issuance, circulation, management and use of certain types of tax receipts and other collections related to import and export activities.

Article 2.

The sample forms issued herewith shall be put into use from January 1, 2010, and at the same time, all existing samples of stamps printed and issued by the General Department of Taxation that remain within the Customs sector shall be recalled for destruction according to regulations applicable to expired stamps.

Article 3.

This Decision takes effect from the date of signature and abolishes the following stamp models implemented under: Decree No. 97-CP dated December 27, 1995 of the Government on the issuance of special consumption tax invoices for imported goods (model CTT46); Circular Joint No. 03/2007/TTLT dated October 15, 2007 of the Ministry of Industry and Trade - Ministry of Finance - Ministry of Foreign Affairs on the issuance of duty-free quota books (models P36/CN, P64/CN, P64/TT); Circular No.

124/2007/TT-BTC dated October 26, 2007 on the issuance of cigarette and cigar import stamps; Decision No. 1042/1998/QD-BTC dated August 15, 1998 on the issuance of customs declaration forms for export and import taxes (model CTT52); Decision No. 376-TC/QD-TCT dated June 22, 1993 on the issuance of vehicle origin declaration forms (models TKXGM-01, TKXOT-02); Decision No. 193/2003/QD-BTC dated November 25, 2003 on the issuance of duty-free goods stamps (models MT-01N, MT-04L); Decision No. 84/2003/QD-BTC dated June 18, 2003 of the Ministry of Finance on the issuance of imported alcohol stamps and other relevant provisions.

Article 4.

The General Department of Customs shall be responsible for guiding the printing, issuance, management, distribution and use of the stamp models issued herewith.

Article 5.

The Heads of the Office of the Ministry of Finance, the General Directors of the General Departments of Customs and Taxation, the Director of the State Treasury, the Directors of the Tax Bureaus, the Customs Bureaus of the provinces and cities directly under the Central Government, and other organizations and individuals concerned shall be responsible for implementing this Decision./.

 

Place of Receipt: - Central Party Office; - National Assembly's Office; - President's Office; - People's Procuracy of Vietnam, People's Court of Vietnam; - Ministries, agencies at the ministerial level, government agencies; - State Audit Agency; - Official Gazette; - People's Committees, Departments of Planning and Investment, State Treasuries, Tax Bureaus, Customs Bureaus of the provinces and centrally governed cities; - Units under and directly affiliated with the Ministry of Finance; - To be filed: VT, GDCS.

DEPUTY MINISTER DEPUTY MINISTER Do Hoang Anh Tuan

 

REGULATIONS

ISSUANCE, CIRCULATION, MANAGEMENT AND USE OF CERTAIN TYPES OF TAX RECEIPTS AND OTHER COLLECTIONS RELATED TO IMPORT AND EXPORT ACTIVITIES
(Issued together with Decision No. 2807/QD-BTC dated November 11, 2009 of the Minister of Finance)

I. The tax receipt and collection models related to import and export activities issued herewith include:

1. Export tax invoice, model 01/XK, code HQ/2009.

2. Import tax invoice, special consumption tax invoice, and value-added tax invoice for imported goods, model 02/NK-TTĐB-GTGT, code HQ/2009.

The models specified in points 1 and 2 are bound into booklets, each containing 50 numbers, each number having three copies:

+ Copy 1: Control copy (printed in dark purple color);

+ Copy 2: Given to the payer (printed in deep orange-red color);

+ Copy 3: Kept at the stub of the invoice (printed in green color).

Finished size: (19 x 27) cm, printed with continuous serial numbers and anti-counterfeiting red ink visible under ultraviolet light, with hidden pattern designs featuring the Customs emblem.

Each series of invoices will have a serial number sequence from 0000001 to 9999999, using the Vietnamese alphabet.

3. Declaration form for the origin of imported automobiles, code: TKXOT-01/HQ/2009.

4. Declaration form for the origin of imported motorcycles, code: TKXGM/01/HQ/2009.

The models specified in points 3 and 4 are bound into booklets with adhesive at the spine, to be used as needed, each booklet containing 50 numbers, each number having three copies:

+ Copy 1: Kept by the Customs authority (black color, black numbers, "glows" under UV light);

+ Copy 2: Given to the owner of the means of transport (red color, red numbers, "glows" under UV light);

+ Copy 3: Kept by the importing unit (green color, green numbers, "glows" under UV light).

Finished size: 180mm x 260mm.

Background design based on the Fortuna and Jura security software, intricate with complex algorithms to change the density of the background pattern, preventing scanning and counterfeiting.

Printed on water-resistant paper (visible when viewed against the light), with two types of security threads visible under ultraviolet light, emitting blue and red colors (red visible under normal light), with a weight of 90g/m².

Ink invisible under ultraviolet light will glow, while the ink numbers (red, black, green) will glow under ultraviolet light.

Each series of declaration forms will have a serial number sequence from 000001 to 999999, using the Vietnamese alphabet.

5. Stamp for collecting customs clearance fees (face value 20,000 VND).

6. Stamp for collecting fees for goods and transportation vehicles in transit (face value 200,000 VND).

The models specified in points 5 and 6 have dimensions of 25mm x 50mm, printed on self-destructing paper with six colors, designed with intricate security background patterns consisting of multiple layers of interwoven patterns, based on the Fortuna and Jura security software, intricate with complex algorithms to change the density of the background pattern, preventing scanning and counterfeiting.

The printed ink is invisible under ultraviolet light but glows when illuminated with ultraviolet light, with red numbers consisting of six characters, glowing red under ultraviolet light.

7. Stamp for imported cigarettes.

8. Stamp for imported cigars.

The models specified in points 7 and 8 have dimensions of 25mm x 52mm, printed on self-destructing paper with six colors, designed with intricate security background patterns consisting of multiple layers of interwoven patterns, based on the Fortuna and Jura security software, intricate with complex algorithms to change the density of the background pattern, preventing scanning and counterfeiting.

The printed ink is invisible under ultraviolet light but glows when illuminated with ultraviolet light, with red numbers consisting of six characters, glowing red under ultraviolet light.

9. Stamp for imported alcohol with alcohol content < 30%.

10. Stamp for imported alcohol with alcohol content ≥ 30%.

The models specified in points 9 and 10 have dimensions of 13mm x 120mm, printed on self-destructing paper, with a weight (including base) of 309g/m², designed with six colors and one red numbered color, decorative floral patterns, security background design for alcohol stamps based on the special Fortuna security software, consisting of multiple layers of intricately woven patterns with high complexity, preventing reproduction and counterfeiting.

The serial number in red ink with red luminescent protection consists of 06 characters.

11. The tax-exempt stamp "Vietnam duty not paid", size 18mm x 40mm.

12. The tax-exempt stamp "Vietnam duty not paid", size 22mm x 45mm.

The stamp models specified in items 11 and 12 are printed on self-destructing paper, weight (including base) 309g/m².²When affixed, peeling will cause destruction, designed with 06 colors and 01 red luminescent serial number, decorative patterns, security background based on the special Fortuna software, consisting of multiple interwoven layers with high intricacy, preventing counterfeiting and reproduction.

The serial number in red ink with red luminescent protection consists of 06 characters.

13. Personal tax-exempt goods quota book (P13/CN), accompanied by 01 annex.

Size 90mm x 150mm, type printed with 13 pages/book, cover printed in 03 colors (purple, white, yellow), inside printed on glossy watermarked paper containing 02 security threads (luminescent under ultraviolet light), printed in 04 colors, both sides, sealed with 06-character red serial number, luminescent red.

The background design is based on the Fortuna and Jura security software, intricate with complex algorithms to change the density of the background pattern, preventing scanning and reproducing counterfeit.

14. Personal tax-exempt goods quota book (P17/CN), accompanied by 03 annexes.

Size 90mm x 150mm, type printed with 17 pages/book, cover printed in 03 colors (green, white, yellow), inside printed on glossy watermarked paper containing 02 security threads (luminescent under ultraviolet light), printed in 04 colors, both sides, sealed with 06-character red serial number, luminescent red.

The background design is based on the Fortuna and Jura security software, intricate with complex algorithms to change the density of the background pattern, preventing scanning and reproducing counterfeit.

15. Collective tax-exempt goods quota book (P39/TT), accompanied by 01 annex.

Size 90mm x 150mm, type printed with 39 pages/book, cover printed in 02 colors (red, yellow), inside printed on glossy watermarked paper containing 02 security threads (luminescent under ultraviolet light), printed in 04 colors, both sides, sealed with 06-character red serial number, luminescent red.

The background design is based on the Fortuna and Jura security software, intricate with complex algorithms to change the density of the background pattern, preventing scanning and reproducing counterfeit.

II. The General Department of Customs organizes printing and distribution nationwide; Management and use of tax collection certificates and other related certificates in import-export activities shall be carried out in accordance with Decision No. 30/2001/QĐ-BTC dated April 13, 2001 of the Minister of Finance on the issuance of regulations on printing, distribution, management, and use of tax stamps and other current regulations.

III. The tax-exempt goods stamp models (MT-01N, MT-04L) and customs fee receipt (01/LPHQ) issued by the General Tax Department previously remain valid for use until March 31, 2010, during which time both types of models issued by the General Tax Department and the General Department of Customs under this Decision may be used concurrently./.