Circular No. 31/2025/TT-BTC Amending and Supplementing Certain Provisions of Circular No. 23/2021/TT-BTC dated March 30, 2021, issued by the Minister of Finance guiding the printing, issuance, management, and use of electronic tax stamps for alcoholic beverages and tobacco products.

CIRCULAR

Provincial People's Committees set specific pricesAmending and supplementing certain provisions of Circular No. 23/2021/TT-BTC dated March 30, 2021, issued by the Minister of Finance guiding the printing, issuance, management, and use of electronic stamps for alcohol and tobacco products

dated March 30, 2021

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Pursuant to the Law on Tax Administration dated June 13, 2006 six years 2019;

pursuant to the Law on GPursuant to the Law on Electronic Transactions dated June 22, 2023;

Pursuant to the Law on Information Technology dated June 29, 2006信息化日 2006;

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

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

Pursuant to Decree No. 17/2020/NĐ-CP dated February 5, 2020 of the Government amending and supplementing certain provisions of related decrees concerning investment and business conditions within the scope of management under the Ministry of Industry and Trade;February 5, 2020 Government Decree amending and supplementing certain articles of related Decrees concerning investment and business conditions within the scope of management under the Ministry of Industry and TCommerce;

Pursuant to Decree No. 123/2020/NĐ-CP dated October 19, 2020 of the Government on invoices and certificates and Decree No. 70/2025/NĐ-CP dated March 20, 2025 amending and supplementing certain provisions of Decree No. 123/2020/NĐ-CP dated October 19, 2020 of the Government on invoices and certificates;

Decree No. Pursuant to Decree No. 29/2025/NĐ-CP dated February 24, 2025 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

At the proposal of The Director of the General Department of Taxation, the Director of the General Department of Customs;

The Minister of Finance issues this Circular to amend and supplement certain provisions of Circular No. 23/2021/TT-BTC dated March 30, 2021, issued by the Minister of Finance guiding the printing, issuance, management, and use of electronic stamps for alcohol and tobacco productsArticle 1. Amend and supplement certain provisions of Circular No. 23/2021/TT-BTC dated March 30, 2021, issued by the Minister of Finance as follows:.

1. Amend and supplement Point a and Point b Clause 4 Article 3 as follows:

"4. Units implementing the affixing of electronic stamps

a) Enterprises, organizations importing bottled alcohol products, finished alcohol products in barrels or tanks, or imported tobacco products that have the need to affix electronic stamps during the import procedures or after completing the import procedures must affix electronic stamps in accordance with the provisions of this Circular and bear full responsibility for affixing electronic stamps before putting them on the market for consumption.

b) In cases where enterprises, organizations importing bottled alcohol products or imported tobacco products have the need to affix electronic stamps at production facilities abroad, they must ensure that electronic stamps are affixed in accordance with the provisions of this Circular before importing into the territory of Vietnam."

"2. Printing and issuing electronic stamps

2. Amending and supplementing Clause 5 as follows:

a) Amend and supplement Clause 2 of Article 5 as follows:

a) The General Department of Customs shall be responsible for printing and issuing electronic stamps to the Customs Sub-departments in the regions based on the annual registration requirements of the units.

b) The Customs Sub-departments in the regions shall sell electronic stamps to enterprises and organizations that have fulfilled their responsibilities as stipulated in Point b Clause 3 of this Article.

c) All electronic stamps before being put into use must be announced for issuance on the General Department of Customs' online portal (address: https://customs.gov.vn). The announcement content includes: Name of stamp, stamp model/code, quantity, serial number, start date of use, price."

b) Amend and supplement Clause 3 Article 5 as follows:

"3. Purchasing and selling electronic stamps for alcohol and tobacco products

a) Responsibilities of customs authorities - The General Department of Customs shall notify and update changes in the price of electronic stamps on the General Department of Customs' online portal (address: https://customs.gov.vn). The Customs Sub-departments in the regions shall sell electronic stamps to enterprises and organizations upon request, ensuring complete purchase stamp documentation and cumulative sales of stamps (across the entire industry) not exceeding the number of stamps approved by customs authorities.

b) Responsibilities of enterprises and organizations when purchasing electronic stamps for tobacco and alcohol products - Submit one application form for purchasing electronic stamps for imported alcohol/tobacco products according to Form No. 09/TEM, Appendix 6 issued together with this Circular to the Electronic Data Processing System of Customs or submit a paper copy in case of system failure; - Pay for the purchase of stamps, receive stamps, manage and use stamps in accordance with the provisions of this Circular."

c) Amend and supplement Clause 4 Article 5 as follows:

"4. Reporting on the use of stamps Enterprises and organizations purchasing electronic stamps shall declare and send data information about electronic stamps: Total number of stamps affixed, number of successfully affixed stamps, number of damaged stamps, name of stamp, stamp model code, stamp code, name of importing organization, tax identification number of importing organization, name of producing organization, production date... to the Electronic Data Processing System of Customs according to Form No. 12/TEM, Appendix 6 issued together with this Circular.

a) The deadline for sending data information about electronic stamps 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 and tobacco products; or after clearance and before putting the product on the market for consumption for imported alcohol and tobacco products affixed with stamps at production facilities abroad.

b) In cases where the summary of electronic stamp data sent to customs authorities has errors, omissions, or requires supplementation, the declarant shall resubmit the summary of electronic stamp data to replace the erroneous, omitted, or supplemented summary of electronic stamp data sent according to Form No. 12/TEM, Appendix 6 issued together with this Circular. For electronic stamps reported as damaged among the total number of electronic stamps declared by enterprises and organizations, when checked through the system of the General Department of Customs, it will be determined that such stamps have no value for use.

b) In case the consolidated data table of electronic labels already sent to the customs authority contains errors, omissions, or requires supplementation, the declarant shall immediately send a new consolidated data table of electronic labels to replace the erroneous, omitted, or supplemented table previously sent (ensuring that this does not exceed five (05) days from the date of completing the information transmission regarding the electronic label). For electronic labels reported by enterprises and organizations that are found to be damaged when checked through the system of the General Department of Customs, such labels will be determined as having no value for use.

c) In case the Customs Electronic Data Processing System encounters technical issues, after completing the electronic sealing of goods, enterprises and organizations shall prepare an electronic seal usage report according to Form No. 12/TEM, Appendix 6 issued together with this Circular and submit it to the Customs Sub-Department that issued the electronic seals. Within five (05) days from the date the customs authority notifies the system has been repaired, enterprises and organizations must declare and send the electronic seal information data to the Customs Electronic Data Processing System as prescribed.

d) Amend and supplement Clause 5 of Article 5 as follows:

"5. Querying information on electronic seals When users of tobacco products, alcoholic products, or relevant agencies need to query information on electronic seals affixed to imported tobacco products and alcoholic products, they shall scan the QR code or access the Customs General Department's online portal (website: https://customs.gov.vn).

The information included in the QR code affixed to imported tobacco products and alcoholic products includes: Serial number of the seal; name of the seal, model symbol, symbol; name of the production unit; production date; name of the import unit; tax code of the import unit; product name; packaging specifications; declaration form number/decision number; declaration registration date/decision date.

đ) Supplement Clause 7 of Article 5 as follows:

"7. Procedures for purchasing electronic seals to be affixed at foreign production facilities before importing into the Vietnamese market

When transporting electronic seals to foreign production facilities for affixing on goods, based on the delivery deadline stipulated in the sales contract, enterprises and organizations shall declare the temporary export and re-import period on the customs declaration form and proceed with the temporary export customs procedures at the convenient customs office.

Upon importing goods already affixed with seals, in addition to declaring and processing the import procedures for the products according to the corresponding trade mode, enterprises must also declare a customs declaration form and process the re-importation of the corresponding quantity of seals affixed to the products. In cases where unused or partially used seals remain after the temporary export procedures, enterprises are responsible for retaining them for use on the remaining quantities of products under the sales contract. If these are transferred to another sales contract, enterprises must inform the seal issuing customs office and adjust the seal purchase information on the System.

3. Amend and supplement Article 6 as follows:

a) Amend and supplement Point a4 of Clause 1 of Article 6 as follows:

"a4. Announcing electronic seals for tobacco products and alcoholic products as no longer valid due to changes in electronic seal management policies or due to loss, fire, or damage at the Tax Bureau warehouse."

b) Amend and supplement Point b3 of Clause 1 of Article 6 as follows:

"b3. Regarding the acceptance of applications for registering and using electronic seals by organizations and individuals

- Within one (01) working day from the date the Information System for Handling Administrative Procedures in the Tax Sector successfully receives the application for registering and using electronic seals by organizations and individuals as stipulated in Clause 2 of this Article, the tax authority will send an acceptance/non-acceptance notification of the application for registering and using electronic seals according to Form No. 02/TB/TEM, Appendix 3 issued together with this Circular to the organization or individual through the Information System for Handling Administrative Procedures in the Tax Sector (except for Forms 04/TEM and 07/TEM, the Information System for Handling Administrative Procedures in the Tax Sector will automatically send the notification).

- In cases of non-acceptance, the tax authority will notify the reasons for non-acceptance and guide the organization or individual to supplement the application according to regulations."

c) Amend and supplement Point b5 of Clause 1 of Article 6 as follows:

"b5. Cases where the tax authority announces electronic seals for tobacco products and alcoholic products as no longer valid

- Electronic seals for tobacco products and alcoholic products are no longer valid due to loss, fire, or damage at the tax authority's warehouse; specifically, for electronic seals for tobacco products and alcoholic products lost, burned, or damaged and thus no longer valid, organizations and individuals must report and notify the tax authority through the Information System for Handling Administrative Procedures in the Tax Sector as specified in Point e of Clause 2 of this Article, and the tax authority does not need to announce the invalidity of the electronic seals.

- Electronic seals for tobacco products and alcoholic products of organizations and individuals whose tax identification numbers have ceased to be effective; - Electronic seals for tobacco products and alcoholic products of organizations and individuals who have been verified and notified by the tax authority as not operating at the registered address;

- Organizations and individuals using electronic seals for tobacco products and alcoholic products during the period when they have been notified by competent state management authorities to temporarily cease production and business operations;

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

- Cases where the business registration authority or competent state management body requests organizations and individuals to cease production and business operations in regulated industries upon discovering that they do not meet the conditions for producing and trading in tobacco and alcohol as stipulated by law;

- Electronic seals for tobacco products and alcoholic products of organizations and individuals who engage in lending or selling;

- Electronic seals for tobacco products and alcoholic products of organizations and individuals who are notified by state management bodies as having used them improperly."

d) Amend and supplement Point c of Clause 2 of Article 6 as follows:

"c) Purchasing electronic seals for tobacco products and alcoholic products

c1. Based on the annual plan for purchasing and supplementary purchasing of electronic seals registered with the directly managing tax authority, organizations and individuals using valid electronic transaction accounts issued by the tax authority shall log into the Information System for Handling Administrative Procedures in the Tax Sector to apply for purchasing electronic seals according to Form No. 02/TEM, Appendix 3 issued together with this Circular.

c2. Within one (01) working day, organizations and individuals will receive an electronic notification from the tax authority according to Form No. 02/TB/TEM, Appendix 3 issued together with this Circular regarding the acceptance or rejection of their application for purchasing electronic seals for tobacco products and alcoholic products."

- In case of acceptance, when coming to the tax authority to purchase or receive electronic stamps for cigarettes or alcohol, organizations and individuals shall make payment for purchasing the stamps, receive the stamps, manage and use the stamps in accordance with the provisions of this Circular.

- In case of non-acceptance, organizations and individuals must supplement their files according to the notification of the tax authority before proceeding with the procedures for purchasing or receiving stamps as prescribed.

c3. When organizations and individuals affix stamps on the production unit, they must scan the QR code attached to the box of stamps or stamp block or individual stamp, while entering the following data: product name, production time, measurement unit (liters for alcohol, cigarettes for tobacco), selling price of the product, to ensure the connection of information about the electronic stamp data transmitted to the Electronic Stamp Management System.

c4. In case the planning year ends and organizations and individuals have not used up the quantity of electronic stamps for cigarettes or alcohol purchased, the remaining quantity of electronic stamps may be continued to be used in the following year."

đ) Amend and supplement Point d1 Clause 2 Article 6 as follows:

"d1. Not later than the twentieth day of the following month, organizations and individuals using valid electronic transaction accounts issued by the tax authority shall access the Information System for Handling Administrative Procedures of the Tax Sector to transmit the information data of the affixed electronic stamps according to Form No. 07/TEM, Appendix 3 promulgated together with this Circular to the Information System for Handling Administrative Procedures of the Tax Sector. In case the last day coincides with a statutory holiday, the last day of the deadline shall be considered as the next working day after the holiday. In case the electronic stamp data sent to the tax authority has errors, omissions, or needs supplementation, organizations and individuals shall resend the electronic stamp data to replace the erroneous, omitted, or supplemented electronic stamp data."

e) Amend and supplement Points đ1, đ2 Clause 2 Article 6 as follows:

"đ1. Enterprises producing tobacco products or organizations and individuals producing alcohol when ceasing production, liquidating, going bankrupt, or merging shall settle accounts and cancel the remaining electronic stamps within five (05) working days from the date of notification of cessation of production or the Decision on Liquidation, Bankruptcy, or Merger, and send the cancellation result notice according to Form No. 04/TEM, Appendix 3 promulgated together with this Circular to the tax authority.

đ2. Organizations and individuals splitting, dividing, merging, or transferring to another tax authority management who wish to continue using the remaining stamps shall use valid electronic transaction accounts issued by the tax authority, access the Information System for Handling Administrative Procedures of the Tax Sector to register adjustment of the remaining stamps at the splitting, dividing, or merging organization to the taxpayer identification number of the post-splitting, dividing, or merging organization according to Form No. 06/TEM, Appendix 3 promulgated together with this Circular. In case there is no need to continue using them, they shall proceed with settlement and cancellation of the remaining stamps as stipulated in đ1 above."

g) Amend and supplement Points e1, e2, e3 Clause 2 Article 6 as follows:

"e1. In case of loss or burning of electronic stamps for cigarettes or alcohol: organizations and individuals discovering the loss or burning of stamps shall use valid electronic transaction accounts issued by the tax authority, access the Information System for Handling Administrative Procedures of the Tax Sector to report the loss or burning of stamps on the Information System for Handling Administrative Procedures of the Tax Sector not later than five (05) working days from the date of discovery of the loss or burning of stamps according to Form No. 04/TEM, Appendix 3 promulgated together with this Circular. In case the lost stamp is found again, organizations and individuals must carry out stamp cancellation not later than five (05) days from the date of finding the lost stamp.

e2. In case electronic stamps for cigarettes or alcohol produced for domestic consumption are damaged (stamps damaged in storage, damaged during production but still in physical state but not in compliance with the stamp model prescribed in Circular No. 23/2021/TT-BTC: torn, blurred characters,... or stamps no longer in physical state: broken into many pieces, unable to display the identifying features of the stamp including serial number and QR code): enterprises producing tobacco products or organizations and individuals producing alcohol for domestic consumption must cancel the damaged electronic stamps for cigarettes or alcohol that cannot be used further (except in cases where the stamps are no longer in physical state and do not need to be canceled). In case the stamps have been affixed to the products and reported as used, but then become damaged during circulation or the products are no longer usable and are destroyed by the manufacturer: enterprises producing tobacco products or organizations and individuals producing alcohol for domestic consumption must cancel the electronic stamps for cigarettes or alcohol. Organizations and individuals using valid electronic transaction accounts issued by the tax authority, access the Information System for Handling Administrative Procedures of the Tax Sector to report the results of canceling electronic alcohol stamps on the Information System for Handling Administrative Procedures of the Tax Sector not later than five (05) working days from the date of stamp cancellation according to Form No. 04/TEM, Appendix 3 promulgated together with this Circular.

e3. Organizations and individuals receive notifications from the tax authority through electronic means according to Form No. 02/TB/TEM, Appendix 3 promulgated together with this Circular regarding the acceptance or non-acceptance of the results of stamp cancellation reports.

In case of non-acceptance, organizations and individuals must supplement their files according to the guidance of the tax authority and resubmit Form No. 04/TEM, Appendix 3 promulgated together with this Circular via electronic means."

h) Amend and supplement Clause 3 Article 6 as follows:

"3. Searching and verifying information about electronic stamps for cigarettes or alcohol affixed on cigarette packs or alcohol bottles produced for domestic consumption."

When users of tobacco products, alcoholic beverages, or relevant agencies need to search for and verify information on electronic cigarette tax stamps or electronic alcohol tax stamps encoded in QR codes affixed to tobacco products or alcoholic beverages, such access and searches shall be conducted through the Department of Taxation's online portal. The information on electronic cigarette tax stamps or electronic alcohol tax stamps encoded in QR codes affixed to tobacco products or alcoholic beverages includes: stamp type name, model number symbol, stamp symbol; production unit name, taxpayer code for tobacco product manufacturers, alcoholic beverage manufacturers; selling tax authority name, date of sale of electronic tax stamps; product name; production time; measurement unit (liters for alcohol, cigarettes for tobacco); product selling price.

4. To amend and supplement Article 7 as follows:

"Article 7. Stamp Printing Costs

Customs authorities shall sell imported tobacco and alcohol tax stamps to import enterprises. Tax authorities shall sell domestic tobacco and alcohol production tax stamps intended for domestic consumption to organizations and individuals holding production licenses for tobacco products and alcoholic beverages (including small-scale alcohol production permits for business purposes and industrial alcohol production permits).

The selling price of stamps shall be determined based on the principle of ensuring full coverage of all costs, including stamp printing costs and taxes paid according to regulations; excluding costs for information technology applications and management technologies for data reception, search, and electronic stamp management, which shall be covered by the state budget according to current laws.

The Director of the Tax Department and the Director of the Customs Department shall determine the stamp selling price in accordance with the aforementioned principles and in line with actual implementation during each period and each stamp issuance cycle to meet the plan and registered usage needs of permitted entities and individuals.

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

Article 2. Replacement and Revocation of Certain Terms, Phrases, Points, Clauses, and Forms of Circular No. 23/2021/TT-BTC

1. Replace the phrase "General Department of Taxation" with "Tax Department" at point b clause 1 Article 4; point a, point b clause 1 Article 6 and in various forms.

Replace the phrases "Provincial Tax Department, centrally-administered city Tax Department," "Provincial Tax Departments, centrally-administered city Tax Departments," "Provincial Tax Departments, city Tax Departments," with "District Tax Office" at point a, point b clause 1 Article 6.

Replace the phrase "tax authorities of provinces and centrally-administered cities" with "tax authorities at all levels" at point b clause 1 Article 6.

Replace the phrase "District Tax Office" with "County Tax Team" at point b clause 1 Article 6.

Replace the phrases "website of the General Department of Taxation," "online portal of the General Department of Taxation" with "Department of Taxation's online portal" at point a1 clause 1 Article 6.

Replace the phrase "online portal of the General Department of Taxation" with "System for Handling Administrative Procedures in the Tax Sector" at clause 1 Article 3; point a3 clause 1 Article 6; point a, point b clause 2 Article 6; Appendix 1; Appendix 2.

2. Replace the phrase "General Department of Customs" with "Customs Department" at clause 1 Article 3; point a clause 1 Article 4; Appendix 5.

3. Replace the list of related forms concerning the printing, issuance, management, and use of electronic cigarette tax stamps and electronic alcohol tax stamps intended for domestic consumption in Appendix 3 issued along with Circular No. 23/2021/TT-BTC with the list of related forms concerning the printing, issuance, management, and use of electronic cigarette tax stamps and electronic alcohol tax stamps intended for domestic consumption in Appendix 3 issued along with this Circular.

4. Replace Form No. 02/TEM, Form No. 04/TEM, Form No. 07/TEM, Form No. 09/TEM issued along with Circular No. 23/2021/TT-BTC with Form No. 02/TEM, Form No. 04/TEM, Form No. 07/TEM, Form No. 09/TEM issued along with this Circular.

5. Repeal clause 1 Article 5.

6. Repeal Form No. 03/TEM, Form No. 05/TEM issued along with Circular No. 23/2021/TT-BTC.

Article 3. Implementation Provisions

1. This Circular takes effect from June 1, 2025.

Organizations and individuals shall enter the following data: product name; production time; measurement unit (liters for alcohol, cigarettes for tobacco), product selling price, to ensure that electronic stamp data is transmitted to the Electronic Stamp Management System as stipulated in point d clause 3 Article 1 of this Circular starting January 1, 2026.

2. During implementation, if there are difficulties or obstacles, units and business establishments are requested to promptly report to the Ministry of Finance for timely resolution./.