Circular No. 64/2002/TT-BTC guides the management and use of funds obtained from selling smuggled cigarette sticks sold on the market.

CIRCULAR

Guidelines for managing and using the proceeds from selling smuggled cigarette sales on the domestic market

To implement the Inspection and Control Plan for Smuggled Cigarettes Sold on the Domestic Market as directed by the Prime Minister (Circular No. 1259/VPCP-VI dated March 14, 2002 of the Government Office), the Ministry of Finance provides guidance on the supplementary budget regime to serve inspection and control work for smuggled cigarettes sold on the domestic market as follows:

I. SCOPE AND APPLICABLE SUBJECTS:

This Circular guides the management and use of funds obtained from the sale of smuggled cigarettes seized during their sale on the domestic market to serve inspection and control work for smuggled cigarettes sold on the domestic market.

II. MANAGEMENT AND USE OF FUNDS FROM THE SALE OF SMUGGLED CIGARETTES SEIZED DURING THEIR SALE ON THE DOMESTIC MARKET:

1. Content of expenditure from the proceeds of selling smuggled cigarettes sold on the domestic market:

The proceeds from the sale of smuggled cigarettes sold on the domestic market that have been confiscated, after deducting costs for purchasing information, destroying individual cigarettes and cigarettes of poor quality, transportation, storage, and handling expenses, shall be used as follows:

1.1. Allocate 30% for rewards and supplementary funding for organizations and individuals with achievements in inspecting, controlling, and dealing with smuggled cigarettes sold on the domestic market. This amount (considered as 100%) will be used for the following specific purposes:

- 30% allocated for rewards for forces participating in the inspection and control task force for smuggled cigarettes sold on the domestic market. The reward level for each individual will be implemented according to Circular No. 09/1998/TT-BTC dated January 20, 1998 of the Ministry of Finance guiding the management and use of funds from anti-smuggling efforts.

The Chairman of the People's Committee of provinces and centrally governed cities shall stipulate and be responsible for their decisions regarding specific reward levels for organizations and individuals with achievements in inspecting and controlling smuggled cigarettes sold on the domestic market, in accordance with local actual conditions.

- 60% for purchasing equipment for the task force according to the prescribed standards and quotas for forces participating in the inspection and control task force for smuggled cigarettes sold on the domestic market at the local level;

- 10% for other participating forces (if any); for propaganda, mid-term and final reviews of the inspection and control work for smuggled cigarettes sold on the domestic market at the local level;

1.2. The remaining 70% will be retained for the local government budgets at various levels (provincial, district) and will be used according to the decision of the Chairman of the People's Committee at the same level for the following purposes:

- Purchasing equipment for anti-smuggling efforts according to the prescribed standards and quotas for forces inspecting, controlling, and dealing with smuggled cigarettes sold on the domestic market.

- Supplementing funding for information, propaganda, announcements, and printing commitment statements not to sell smuggled cigarettes when the support funds provided by the Vietnam Tobacco Corporation are insufficient for these activities.

In cases where necessary, the inspection and control task force for smuggled cigarettes sold on the domestic market may submit to the Chairman of the People's Committee at the same level for consideration and based on specific circumstances, allow the use of part of the 70% submitted to the local government budget to supplement funding for the purposes mentioned in Point 1.1, Section 1 of this part.

2. Management of funds from the sale of smuggled cigarettes sold on the domestic market:

The collection, submission, and management of funds from the sale of smuggled cigarettes currently being sold on the domestic market shall be carried out in accordance with Circular No. 09/1998/TT-BTC dated January 20, 1998 of the Ministry of Finance on the management and use of funds from anti-smuggling efforts and Circular No. 47/1998/TT-BTC dated April 9, 1998 of the Ministry of Finance guiding amendments and supplements to Point 3.a, Section III of Circular 09/1998/TT-BTC.

III. IMPLEMENTATION:

The Chairmen of the People's Committees of provinces and centrally governed cities shall direct and guide the People's Committees at all levels to use supplementary funding to serve inspection and control work for smuggled cigarettes sold on the domestic market in accordance with the provisions of this Circular.

This Circular takes effect 15 days from the date of signature. During implementation, if there are difficulties or obstacles, they should be promptly reported to the Ministry of Finance for study and amendment.