This Decision sets the minimum selling price for cigarette products to protect public interest, applicable to enterprises producing tobacco. Notably, the minimum price is set at 2,500 VND per pack for hard-packed cigarettes and 2,100 VND per pack for soft-packed cigarettes.
适用范围
Enterprises producing cigarette products
要点
- Enterprises producing cigarette products → must ensure that the selling price does not fall below 2,500 VND per pack for hard-packed cigarettes and 2,100 VND per pack for soft-packed cigarettes.
- Enterprises producing cigarette products → must declare prices according to the provisions of Decree No. 75/2008/NĐ-CP.
- If enterprises sell cigarette products below the minimum price, they will be subject to legal sanctions.
- This Decision takes effect fifteen days from the date of publication in the Official Gazette.
- The minimum price includes special consumption tax but excludes value-added tax; each pack contains twenty cigarettes.
🌐 本文件的社会影响
- Positive impact: Helps limit the production and sale of tobacco products that do not comply with the minimum price regulations, protecting public health.
- Negative impact: May cause difficulties for small and medium-sized enterprises in maintaining operations if they cannot achieve the minimum price.
❓ 常见问题
What is the minimum selling price for cigarette products?
The minimum selling price for hard-packed cigarette products is 2,500 VND per pack, and for soft-packed cigarettes is 2,100 VND per pack.
What must enterprises producing tobacco do?
Enterprises producing tobacco must ensure that the selling price does not fall below the prescribed minimum and comply with price declaration requirements.
How will enterprises be treated if they sell cigarette products below the minimum price?
Enterprises will be subject to legal sanctions if they sell cigarette products below the minimum price.
When does this Decision take effect?
This Decision takes effect fifteen days from the date of publication in the Official Gazette.
How many cigarettes are there in each pack of cigarette products?
Each pack of cigarette products contains twenty cigarettes.
全文
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MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIET NAM |
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Number: 69/2008/QT-BTC |
Hanoi, August 27, 2008 |
Pursuant to …;
Regarding the issuance of the minimum selling price for cigarette products
THE MINISTER OF FINANCE
Pursuant to the Law Amending and Supplementing Certain Articles of the Special Consumption Tax Law and the Value Added Tax Law No. 57/2005/QH11 dated November 29, 2005;
Pursuant to the Government Decree No. 77/2003/NĐ-CP dated July 1, 2003 on the functions, tasks, powers, and organizational structure of the Ministry of Finance;
Pursuant to the Government Decree No. 119/2007/NĐ-CP dated July 18, 2007 on the production and business of tobacco;
Pursuant to the Government Decree No. 75/2008/NĐ-CP dated June 9, 2008 amending and supplementing certain articles of the Government Decree No. 170/2003/NĐ-CP dated December 25, 2003 detailing the implementation of certain provisions of the Price Ordinance;
Pursuant to the agreement of the Ministry of Industry and Trade (document No. 6923/BCT-CNN dated August 7, 2008 regarding the minimum pricing plan for cigarette products) and the Vietnam Tobacco Association (document No. 60/HHTL-CV dated July 9, 2008 proposing the minimum selling price for packaged cigarettes);
At the proposal of the Director of the Price Management Department,
DECISION:
Article 1. The minimum selling price for cigarette products produced by tobacco manufacturing enterprises is hereby stipulated as follows:
+ Minimum selling price for hard-pack cigarette products: 2,500 VND/pack.
+ Minimum selling price for soft-pack cigarette products: 2,100 VND/pack.
The above prices are warehouse prices of the manufacturing enterprise, including special consumption tax but excluding value added tax, with each pack containing 20 cigarettes.
Article 2. Manufacturing enterprises producing tobacco must ensure that the selling price of their cigarette products within their authority does not fall below the minimum selling price stipulated in Article 1.
In case a manufacturing enterprise sells its products at a price lower than the minimum selling price stipulated in Article 1, it will be subject to legal sanctions.
Article 3. Manufacturing enterprises producing tobacco must comply with the price declaration regulations for their cigarette products within their authority as prescribed in the Government Decree No. 75/2008/NĐ-CP dated June 9, 2008 amending and supplementing certain articles of the Government Decree No. 170/2003/NĐ-CP dated December 25, 2003 detailing the implementation of certain provisions of the Price Ordinance and related guiding documents.
Article 4. This Decision shall take effect fifteen days from the date of publication in the Official Gazette. The Director of the Price Management Department, the General Directors, and the Directors of tobacco manufacturing enterprises are responsible for implementing this Decision.
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Place of Receipt: |
DEPUTY MINISTER
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