Decision No. 297/1998/QD-BTC stipulates the issuance, printing, and management of import goods stamps from April 1, 1998. This decision applies to the General Department of Taxation, the General Customs Department, and provincial and district tax bureaus responsible for issuing, managing, and using stamps as prescribed.
适用范围
General Department of Taxation, General Customs Department, Provincial Tax Bureaus under central cities and districts, County Tax Bureaus.
要点
- The General Department of Taxation issues stamps to provincial tax bureaus; provincial tax bureaus issue stamps to district tax bureaus to affix on imported goods.
- Import goods stamps include four types: electronics, refrigerators, internal combustion engines, and construction materials, each type being 2cm x 3.5cm in size, printed with special protective technology.
- Stamp management shall be carried out according to the unified issuance and management system for revenue and expenditure vouchers of the state budget.
- Lost stamps must be reported to the Tax Authority for material compensation and will be subject to a fine equal to the value of the imported goods at the time of stamp loss.
- Regulations on the issuance, management, and use of import wine stamps, complete bicycle import stamps, and electric fan import stamps continue to be implemented according to previous decisions.
🌐 本文件的社会影响
- Positive impact: Helps strengthen the control of imported goods, preventing smuggling.
- Negative impact: Additional costs for printing and managing stamps may be incurred by businesses.
- Related organizations such as the General Department of Taxation and Customs must undertake more work.
❓ 常见问题
What types of import goods stamps are there?
Import goods stamps include four types: electronics, refrigerators, internal combustion engines, and construction materials.
What is the size of the stamp?
The size of the stamp is 2cm x 3.5cm.
What should be done if a stamp is lost?
Lost stamps must be reported to the Tax Authority for material compensation and will be subject to a fine equal to the value of the imported goods at the time of stamp loss.
Are there any penalty provisions?
Yes, administrative handling is applied along with a fine equal to the value of the imported goods at the time of stamp loss.
全文
DECISION
Regarding the issuance of stamps and printing, management, and use of import goods stamps
THE MINISTER OF FINANCE
Based on the Ordinance on Accounting and Statistics dated May 20, 1988;
Based on the Decree No.: 15/CP dated March 2, 1993 of the Government on the tasks, powers, and responsibilities for state management of ministries and ministerial-level agencies;
Based on the Decree No.: 178/CP dated October 28, 1994 of the Government stipulating the functions, tasks, and organizational structure of the Ministry of Finance;
Implementing Directive No.: 853/1997/CT-TTg dated October 11, 1997 of the Prime Minister on combating smuggling under new circumstances;
Based on Circular No.: 311/VPCP-VI dated January 24, 1998 of the Office of the Government conveying the guidance of the Prime Minister regarding the affixing of stamps on imported goods;
After reaching consensus with the Ministry of Trade, the Ministry of Home Affairs, and the General Department of Customs,
DECISION:
Article 1. hereby promulgates together with this Decision the "Regulations on the issuance, printing, management, and use of stamps for imported electronic goods, imported refrigeration goods, imported internal combustion engines, and imported construction materials."
Article 2. The types of stamps for imported goods issued together with this Decision shall take effect from April 1, 1998.
Article 3. Organizations related to the printing, issuance, management, and use of import goods stamps as stipulated in Article 1 are responsible for implementing this Decision.
|
|
DEPUTY MINISTER |
|
|
(Signed) |
|
|
Vu Mong Giao |
REGULATIONS ON THE ISSUANCE, PRINTING, AND MANAGEMENT AND USE OF IMPORT STAMPS
(Promulgated together with Decision No.: 297/1998/QD-BTC
dated March 16, 1998 of the Minister of Finance)
Article 1. Issuing four types of stamps for imported goods to be affixed to imported goods, including:
1. Stamps for imported electronic goods:
The stamp is printed on adhesive paper with a pink floral background, a star with five points in the center, a light blue decorative border around the stamp, and pre-applied adhesive.
The size of the stamp is 2cm x 3.5cm.
2. Stamps for imported refrigeration goods:
The stamp is printed on adhesive paper with a light orange-yellow floral background, a star with five points in the center, a light blue decorative border around the stamp, and pre-applied adhesive.
The size of the stamp is 2cm x 3.5cm.
3. Stamps for imported internal combustion engines:
The stamp is printed on adhesive paper with a pink floral background, a star with five points in the center, a blue decorative border around the stamp, and pre-applied adhesive.
The size of the stamp is 2cm x 3.5cm.
4. Stamps for imported construction materials:
The stamp is printed on adhesive paper with a light blue floral background, a peony pattern in the center, a light blue oval decorative border around the stamp, and pre-applied adhesive.
The size of the stamp is 2cm x 3.5cm.
The above types of stamps for imported goods are printed using special protective techniques and have a series number that fluoresces when checked with ultraviolet light. Each stamp has a series number ranging from 000001 to 999999.
Article 2. Distribution, management, and use:
The General Tax Department shall distribute the stamps to the Provincial Tax Departments. The Provincial Tax Departments shall be responsible for distributing the stamps to the District Tax Offices to implement the affixing of stamps on the specified goods.
The General Department of Customs shall receive the stamps for imported goods from the General Tax Department (Ministry of Finance) and shall be responsible for managing and distributing them to the Customs Departments of provinces and centrally-administered cities to affix stamps on imported goods as required.
Article 3. The management and use of stamps for imported goods shall be carried out strictly according to the regulations governing seals and certificates, issued pursuant to Decision No. 529/TC-QD dated December 22, 1992 and Decision No. 544/TC/QD/CĐKT dated August 2, 1997 of the Minister of Finance on the unified issuance and management of models of revenue and expenditure vouchers of the state budget.
Article 4. Compensation for material loss:
In cases where stamps for imported goods are lost, the agency managing and using the stamps for imported goods must report to the Tax Authority the quantity, code, and serial number of the lost stamps so that the Tax Authority can promptly investigate, declare the loss, and handle it appropriately.
The level of compensation for material loss for stamps for imported goods, in addition to administrative handling, also includes a fine equivalent to the value of the imported goods at the time the stamp was lost.
Article 5. Regulations on the issuance, management, and use of stamps for imported alcohol, whole bicycles, and electric fans shall continue to be implemented according to Decision No. 839a TC/QD/TCT dated October 31, 1997 and Decision No. 1006/1997/QD/BTC dated December 26, 1997 of the Minister of Finance on the issuance of stamps for imported goods./.
DEPUTY MINISTER
关系图
点击文件即可打开。红色边框＝改变效力的关系。