This Circular amends the level of financial support for anti-smuggling activities of cigarette sticks and illegal tobacco production and sales. The level of support is VND 4,000 per pack of 20 sticks, including detailed allocations for relevant steering committees and associations.
Scope of application
Competent authorities and units directly implementing anti-smuggling activities of cigarette sticks and illegal tobacco production and sales.
Key points
- The level of support for beneficiaries from the Fund is VND 4,000 per pack of 20 sticks (Article 6).
- Additional support of VND 500 per pack of 20 sticks for the cost of destroying smuggled and counterfeit cigarettes (Article 6).
- VND 200 per pack of 20 sticks is allocated to support the National Steering Committee 389, VND 280 per pack of 20 sticks is allocated to support the Local Steering Committee 389, and VND 200 per pack of 20 sticks is allocated to support the Management Board of the Fund of the Vietnam Tobacco Association (Article 6).
- The remaining amount after deducting the portion allocated for supporting the steering committees shall be used to support forces directly implementing anti-smuggling activities of cigarette sticks and illegal tobacco production and sales (Article 6).
- This Circular takes effect from January 1, 2017.
🌐 Social impact of this document
- Enhance financial resources for anti-smuggling activities and illegal tobacco production and sales.
- Improve the effectiveness of operations of relevant steering committees in combating smuggling of cigarette sticks.
- Encourage the use of environmentally friendly destruction methods.
❓ Frequently asked questions
What is the level of support for each pack of cigarettes?
VND 4,000 per pack of 20 sticks.
Is there any additional support beyond VND 4,000?
Additional support of VND 500 per pack of 20 sticks for the cost of destroying smuggled and counterfeit cigarettes.
How is the amount deducted from each pack of cigarettes allocated?
VND 200 per pack is allocated to support the National Steering Committee 389, VND 280 per pack is allocated to support the Local Steering Committee 389, and VND 200 per pack is allocated to support the Management Board of the Fund of the Vietnam Tobacco Association.
When does this Circular take effect?
From January 1, 2017.
Full text
CIRCULAR
Amending and supplementing certain provisions of Circular No. 19/2015/TT-BTC dated February 3, 2015 of the Ministry of Finance guiding the mechanism for mobilizing, managing, and using financial resources to support anti-smuggling and counterfeit cigarette activities
Circular No. 24/2015/TT-BTC of the Ministry of Finance guiding the mechanism for mobilizing, managing, and using funds to support efforts in preventing and combating cigarette smuggling and counterfeit cigarette production and sales
for the purpose of using the funding to support anti-smuggling activities of cigarettes
and to combat the production and sale of counterfeit cigarettes
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Pursuant to the Law on Prevention and Control of Harmful Effects of Tobacco Products dated June 18, 2012;
Pursuant to Decree No. 215/2013/NĐ-CP dated December 23, 2013 of the Government on the functions, tasks, powers, and organizational structure of the Ministry of Finance;
To implement Pursuant to Decision No. 2371/QĐ-TTg of the Prime Minister dated December 26, 2014 on the implementation of the destruction of confiscated smuggled cigarettes;
At the request of the Director of the Tax Policy Department;
The Minister of Finance issues this Circular amending and supplementing certain provisions of Circular No. 19/2015/TT-BTC dated February 3, 2015 of the Ministry of Finance guiding the mechanism for mobilizing, managing, and using financial resources to support anti-smuggling and counterfeit cigarette activities (hereinafter referred to as Circular No. 19/2015/TT-BTC) as follows:
Article 1. Amending and supplementing Clause 6 of Circular No. 19/2015/TT-BTC as follows:
"Clause 6. Level of Support
The level of financial support for beneficiaries from the Fund as stipulated in Clause 2, Article 2 of this Circular is VND 4,000 per pack of 20 cigarettes, regardless of the value of the cigarettes (high-end or low-end). An additional VND 500 per pack of 20 cigarettes will be provided for the cost of destroying smuggled cigarettes and counterfeit cigarettes, encouraging the use of destruction methods that do not affect the environment and are suitable for local conditions where destruction takes place.
Within the level of support of VND 4,000 per pack of 20 cigarettes for beneficiaries from the Fund as stipulated in Clause 2, Article 2 of this Circular, VND 200 per pack of 20 cigarettes (5%) will be allocated for the National Steering Committee 389, VND 280 per pack of 20 cigarettes (7%) for the Provincial Steering Committee 389 where smuggled cigarettes and counterfeit cigarettes are seized and destroyed, and VND 200 per pack of 20 cigarettes (5%) for the Management Board of the Fund of the Vietnam Tobacco Association. The remaining amount will be used to support forces directly implementing anti-smuggling and anti-counterfeit cigarette activities."
Article 2. Effective Date
This Circular takes effect from January 1, 2017.
In the course of implementation, if any difficulties arise, agencies and units are requested to report to the Ministry of Finance for coordination in resolving them./.
DEPUTY MINISTER
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