Circular No. 80/2000/TT-BTC stipulates the handling of domestically produced cigarettes without tax stamps that have been confiscated from July 1, 2000, according to current regulations, including management and destruction of confiscated assets.
适用范围
Cigarette manufacturing enterprises, organizations, and individuals engaged in cigarette trade
要点
- A cigarette manufacturing enterprise that does not affix tax stamps will be subject to administrative penalties and must repurchase the entire quantity of confiscated cigarettes at the market selling price at the time of discovery (Article II.1)
- Organizations and individuals engaged in cigarette trade without affixing tax stamps will be subject to administrative penalties and confiscation of goods; if the source of production is identified, the manufacturing enterprise must repurchase the entire quantity of confiscated cigarettes at the market selling price (Article II.2)
- Cigarettes without tax stamps whose origin cannot be determined after confiscation will be destroyed according to regulations (Article II.2)
- Manufacturing enterprises and organizations, individuals consuming cigarettes without tax stamps may be criminally prosecuted for serious violations or repeat offenses (Article II.4)
- Confiscated cigarettes are managed under the regulations of the Ministry of Finance (Clause I)
🌐 本文件的社会影响
- To prevent the production and trade of cigarettes without tax stamps
- To strengthen market control and protect consumer rights
- Financial burden on violator enterprises to repurchase confiscated goods at the market selling price
- State management agencies have additional tools to handle violations related to cigarettes without tax stamps
❓ 常见问题
How are cigarette manufacturing enterprises without tax stamps penalized?
The enterprise must repurchase the entire quantity of confiscated cigarettes at the market selling price at the time of discovery (Article II.1)
How are organizations and individuals engaged in cigarette trade without tax stamps handled?
They are subject to administrative penalties and confiscation of goods; if the source of production is identified, the manufacturing enterprise must repurchase the entire quantity of confiscated cigarettes at the market selling price (Article II.2)
How are cigarettes without tax stamps whose origin cannot be determined after confiscation handled?
They will be destroyed according to Article 6.2, Section V of the Joint Circular No. 10/2000/TTLT-BTM-BTC-BCA-BKHCNMT (Article II.2)
Under what circumstances can manufacturing enterprises and organizations, individuals consuming cigarettes without tax stamps be criminally prosecuted?
In cases of serious violations or repeat offenses (Article II.4)
How are confiscated cigarettes managed?
According to the regulations of the Ministry of Finance issued with Decision No. 1766/1998/QD-BTC and Decision No. 29/2000/QD-BTC (Clause I)
全文
CIRCULAR
Guidelines for Handling Domestic Tobacco Products Without Stamps That Have Been Confiscated
Pursuant to Decision No. 175/1999/QĐ-TTg dated August 25, 1999 of the Prime Minister on affixing stamps on domestic tobacco products;
Pursuant to Circular Joint Circular No. 133/1999/TTLT-BTC-BTM-BCN dated November 16, 1999 of the Joint Ministries: Finance, Trade, Industry on affixing stamps on domestic tobacco products;
After receiving the consensus opinions of the Ministry of Industry and the Ministry of Trade, the Ministry of Finance provides guidelines for handling domestic tobacco products without stamps that have been confiscated as follows:
I. MANAGEMENT OF DOMESTIC TOBACCO PRODUCTS WITHOUT STAMPS THAT HAVE BEEN CONFISCATED
According to Clause 1.1 Point 1 Part III of Circular Joint Circular No. 133/1999/TTLT-BTC-BTM-BCN dated November 16, 1999 of the Joint Ministries: Finance, Trade, Industry on affixing stamps on domestic tobacco products, from July 1, 2000, domestic tobacco products circulating in the market without stamps will be subject to confiscation.
Domestic tobacco products without stamps that have been confiscated are state assets. Market inspection forces discovering domestic tobacco products without stamps shall issue confiscation decisions according to Decree No. 01/NĐ-CP dated January 3, 1995 of the Government on administrative penalties in the field of trade. Confiscated tobacco products shall be managed according to the Regulation on Management and Disposal of Assets When There Is a Confiscation Decision to the State Treasury and the Establishment of State Ownership Rights issued together with Decision No. 1766/1998/QĐ-BTC dated December 7, 1998 and Decision No. 29/2000/QĐ-BTC dated February 29, 2000 of the Minister of Finance on amending and supplementing the aforementioned regulation.
II. DISPOSITION OF CONFISCATED TOBACCO PRODUCTS
1. In cases where enterprises producing tobacco products without stamps are discovered, the supervisory authority shall issue a decision on administrative penalty and confiscate the goods. The enterprise producing tobacco products without stamps that have been confiscated must repurchase all such unstamped tobacco products at the price equal to the price of the same type of tobacco product sold by the enterprise on the market at the time of discovery.
2. For cases detected during market inspections involving tobacco products without stamps, organizations and individuals trading in such unstamped tobacco products shall be subject to administrative penalties and confiscation of goods. The confiscated tobacco products shall be handled as follows:
If the source of production of the unstamped tobacco products can be determined, the producing enterprise shall be subject to administrative penalties, the total proceeds from selling the unstamped tobacco products shall be confiscated, and the enterprise must repurchase all such unstamped tobacco products at the price equal to the price of the same type of tobacco product sold by the enterprise at the same time.
If the source of production of these tobacco products cannot be determined after confiscation, they shall be destroyed according to Point 6.2 Section V of Joint Circular No. 10/2000/TTLT-BTM-BTC-BCA-BKHCNMT dated April 27, 2000 of the Joint Ministries of Trade, Finance, Public Security, Science and Technology, and Environment guiding the implementation of Directive No. 31/1999/CT-TTg dated October 27, 1999 of the Prime Minister on combating the production and sale of counterfeit goods.
In all cases where enterprises producing and selling tobacco products without stamps are discovered through market inspections and the source of production can be identified, the producing enterprise must report to the Disposition Council's designated location to accept the products. Enterprises producing substandard tobacco products must also accept them for self-destruction or reprocessing.
4. For cases of violations involving large quantities of unstamped tobacco products or repeat offenses, in addition to administrative penalties and confiscation of goods, the producing enterprise and other organizations and individuals involved may face criminal liability under the law.
III. MANAGEMENT OF PENALTY MONEY, SALES PROCEEDS FROM CONFISCATED TOBACCO PRODUCTS, AND FEES
Implemented according to Section VI of Joint Circular No. 10/2000/TTLT-BTM-BTC-BCA-BKHCNMT dated April 27, 2000 of the Joint Ministries of Trade, Finance, Public Security, Science and Technology, and Environment guiding the implementation of Directive No. 31/1999/CT-TTg dated October 27, 1999 of the Prime Minister on combating the production and sale of counterfeit goods.
This circular takes effect fifteen days from the date of signature. Any difficulties encountered during implementation should be promptly reported to the Ministry of Finance for guidance and supplementation./.
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