✦ Smart summary
Circular No. 78/2009/TT-BTC amends and supplements Circular No. 75/2007/TT-BTC guiding the pilot mechanism for mobilizing funds to support anti-smuggling and counterfeit cigarette production and sale activities. It provides detailed regulations on funding sources, methods for determining support levels, and necessary forms.
Key points
- The Market Management Agency of the province → shall benefit from state budget funds for anti-smuggling, trade fraud, and fake goods activities together with the support funds under this Circular.
- Direct functional forces implementing anti-smuggling activities for counterfeit cigarettes and fake cigarettes → shall be supported with costs including: arrest costs, night overtime allowances, processing and destruction costs for smuggled and fake cigarettes; procurement costs for equipment and rewards.
- The level of support funds is 1,000 VND per pack for the arrest and destruction of smuggled and counterfeit cigarettes, plus an additional 100 VND per pack for destruction costs.
- Form No. 01 and Form No. 02 issued along with this Circular replace Form No. 01 and Form No. 02 issued along with Circular No. 75/2007/TT-BTC.
- This Circular takes effect from the date of issuance and applies from January 1, 2009 to December 31, 2011.
🌐 Social impact of this document
- Citizens benefit from enhanced anti-smuggling efforts for counterfeit cigarettes and fake cigarettes.
- Enterprises operating in the cigarette business may incur higher costs due to compliance with new regulations on supporting anti-smuggling activities.
❓ Frequently asked questions
When does this Circular take effect?
Circular No. 78/2009/TT-BTC takes effect from the date of issuance and applies from January 1, 2009 to December 31, 2011.
What expenses are functional forces supported with?
Direct functional forces implementing anti-smuggling activities for counterfeit cigarettes and fake cigarettes are supported with arrest costs, night overtime allowances, processing and destruction costs for smuggled and fake cigarettes; procurement costs for equipment and rewards.
What is the level of support funds?
The level of support funds is 1,000 VND per pack for the arrest and destruction of smuggled and counterfeit cigarettes, plus an additional 100 VND per pack for destruction costs.
Which forms are replaced?
Form No. 01 and Form No. 02 issued along with this Circular replace Form No. 01 and Form No. 02 issued along with Circular No. 75/2007/TT-BTC.
Are there any difficulties encountered when implementing this Circular?
If any difficulties arise, agencies and units can report to the Ministry of Finance for coordination in resolution.
Full text
CIRCULAR
Amending and supplementing Circular No. 75/2007/TT-BTC dated July 5, 2007 guiding the pilot mechanism for mobilizing funds to support anti-smuggling and anti-counterfeiting work of cigarettes. guiding the pilot mechanism for mobilizing funds to support anti-smuggling and anti-counterfeiting work of cigarettes. and the production and sale of counterfeit cigarettes.
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WHEREAS, Decree No. 118/2008/NĐ-CP dated November 27, 2008 of the Government stipulates the functions, tasks, powers, and organizational structure of the Ministry of Finance;
IMPLEMENTING THE GUIDANCE OF THE PRIME MINISTER AT OFFICIAL LETTER No. 283/VPCP-KNTN dated January 12, 2009 of the Government Office on anti-smuggling work of cigarettes and the production and sale of counterfeit cigarettes;
The Ministry of Finance guides the amendment and supplementation of Circular No. 75/2007/TT-BTC on the pilot mechanism for mobilizing funds to support anti-smuggling and anti-counterfeiting work of cigarettes and the production and sale of counterfeit cigarettes (hereinafter referred to as Circular No. 75/2007/TT-BTC) as follows:
Article 1. Supplementing the end of Point 1.2 Clause 1 Section II of Circular No. 75/2007/TT-BTC as follows:
- The sources of funds supporting the guidance provided in this Circular do not replace the sources of funds applied under current regulations for anti-smuggling, trade fraud, and fake goods work. The handling of contraband cigarettes and counterfeit cigarettes due to administrative violations shall still be carried out according to the existing regulations on managing and disposing of confiscated assets and means that are transferred to the state treasury due to administrative violations.
- Example: In the State budget estimate for 2009, the Market Management Agency of the province was allocated 400 million VND for anti-smuggling, trade fraud, and fake goods activities. Assuming that 1.2 million packs of smuggled cigarettes and counterfeit cigarettes were seized in 2009, apart from the funds supported according to Article 2 of this Circular, the Market Management Agency of the province would still benefit from the funds allocated by the State budget for anti-smuggling, trade fraud, and fake goods activities under current regulations.
Article 2. Amending Point 3.1 Clause 3 Section II of Circular No. 75/2007/TT-BTC as follows:
Additional support for functional forces directly implementing anti-smuggling work of cigarettes and counterfeit cigarettes includes the following expenses:
- Expenses for seizure, night shift allowances, overtime pay, expenses for processing and destroying smuggled cigarette packs and counterfeit cigarettes;
- Expenses for purchasing equipment to directly support anti-smuggling work of cigarettes and counterfeit cigarettes, if there are sufficient financial resources. The purchase of equipment shall be decided by the Minister of Public Security, the Minister of National Defense, or the head of the relevant ministry of the agencies concerned.
- Rewards for collectives and individuals with outstanding achievements in preventing and combating smuggled cigarettes and counterfeit cigarettes.
The amount of additional support for direct forces shall be determined based on the number of packs of smuggled cigarettes and counterfeit cigarettes seized and destroyed (recorded in the Decision on Seizure and Destruction of Smuggled Cigarettes and Counterfeit Cigarettes and the Record of Destruction of Smuggled Cigarettes and Counterfeit Cigarettes).
The level of support funding is 1,000 VND per pack, regardless of the value of the cigarettes (high-end or low-end). An additional 100 VND per pack will be provided for destruction costs of smuggled cigarettes and counterfeit cigarettes, encouraging the use of destruction methods that do not affect the environment and are suitable for local conditions.
Article 3. Replacing Model No. 01, 02 issued together with Circular No. 75/2007/TT-BTC with Model No. 01, 02 issued together with this Circular.
Article 4. This Circular takes effect 45 days from the date of signature and is applicable from January 1, 2009 to December 31, 2011.
Other provisions in Circular No. 75/2007/TT-BTC not amended or supplemented in this Circular continue to be implemented.
For the quantity of cigarettes seized in 2008 but transferred to 2009 for destruction, they will continue to enjoy support funding at the rate specified in Circular No. 75/2007/TT-BTC.
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./.
Original document (PDF)
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↑ Basis & documents that affect this document
78/2009/TT-BTC
Circular No. 78/2009/TT-BTC amends and supplements Circular No. 75/2007/TT-BTC guiding the pilot mechanism for mobilizing funds to support anti-smuggling and counterfeit cigarette production and sale activities.
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Translations
This document is available in the following languages:
Tiếng Việt
Thông tư số 78/2009/TT-BTC Sửa đổi, bổ sung Thông tư số 75/2007/TT-BTC ngày 05/7/2007 hướng dẫn về cơ chế thí điểm huy động kinh phí hỗ trợ công tác phòng, chống buôn lậu thuốc lá điếu và sản xuất, buôn bán thuốc lá giả
한국어
통지 제 78/2009/TT-BTC는 통지 제 75/2007/TT-BTC를 수정하고 보완하여 담배 필러 부당수입 및 가짜 담배 제조 판매 방지를 위한 시범 기제를 통해 경비를 조달하는 방법에 대한 지침을 제공함
中文
通知78/2009/TT-BTC 修改和补充通知75/2007/TT-BTC，关于试点动员经费支持打击卷烟走私和假冒烟草生产销售工作的机制的指导意见