Recently, the Ministry of Finance has just issued Circular 23/2021/TT-BTC guiding the printing, issuing, managing, and using of electronic stamps.for alcohol and cigarette products, take effect from May 15th 2021.REGULATIONS ON ELECTRONIC STAMPS FOR ALCOHOL AND CIGARETTE
Accordingly, organizations, enterprises, and individuals that subject to using the stamps shall register, use, and administer their use.in accordance with the law. Below is the advice of LawPlus about updating the noticing matters and regulations.in the Circular for enterprises to follow.
> Read more: Order and procedure for granting a wine distribution.
Table of Contents/Mục lục
1. About electronic stamps and subject performing stamping
The electronic stamps are stamps that can be identified by the eye and contains the information, electronic data that could be lookup on the electronic.portal of General Administration of Taxation, of Customs to serve managing businesses, consumers and state regulatory agencies.
Organizations, enterprises and individuals that manufacture and/or import products subject to special.consumption tax (alcohol and tobacco products) are liable to use stamps according to law.
2. Principles of alcohol electronic stamping
Alcohol produced for domestic consumption and imported alcohol must be affixed with electronic stamps according to the provisions of Decree No. 105/2017 / ND-CP
– Alcohol produced for domestic consumption and imported alcohol must be.bottled (including jars, cans, bags, boxes, barrels)
– Each bottle of wine is affixed with one (01) electronic stamp.
– If the wine bottle uses a cellophane coating, the electronic stamp must be.affixed to the bottle before being coated with the glass coating on the outside.
– Alcohol electronic stamps are affixed over where the alcohol can be.removed on the product packaging (bottle cap, jar cap, wine faucet or similar objects) to ensure that when the lid is.opened, the stamp will tear and cannot be.used again.
3. Principles of tobacco electronic stamping
Imported tobacco products and tobacco products manufactured for domestic consumption must be.affixed with electronic stamps according to the provisions of Decree No. 67/2013 / ND-CP.
– Tobacco products must be.packed into bags (including packages or boxes).
– Each cigarette pack is affixed with one (01) electronic stamp.
– In case a cigarette pack uses a cellophane wrap, the electronic stamp must be.affixed to the cigarette pack before the cellophane is.covered.
– Electronic stamps are.stuck at a position that ensures the principle when opening a cigarette pack, the stamp will tear.
4. Units performing stamp
For imported tobacco products: Enterprises and organizations importing tobacco products ensure.the proper stamping of tobacco products at the overseas manufacturing establishments before being.imported into the market of Vietnam for consumption.
For bottled alcohol and alcohol in barrels, tanks that are.imported to extract to bottles: Enterprises, organizations implement stamping and take responsibility for the stamping for the.imported alcohol products before entering the consuming market.
In case enterprises or organizations importing bottled alcohol products have any need to affix stamps at.the overseas production establishments, they shall ensure that the affixture of stamps for imported.alcohol products is in accordance with the regulations before importing into Vietnamese market for consumption.
For tobacco products manufactured for domestic consumption: enterprises that have license for tobacco products manufacture.shall apply electronic stamps for tobacco products according to law at the.production location before sending for domestic consumption.
For alcohol products manufactured for domestic consumption: organizations or individuals that have a liquor production license.(including license to produce alcohol manually for commercial purposes, or license for industrial alcohol production).for domestic consumption, shall apply electronic stamps on alcohol products according to law at the place of production.
5. Enterprise managing, purchasing electronic stamps for imported tobacco, imported alcohol
a. Register using electronic stamps plan
Enterprises and organizations importing alcohol and tobacco products shall formulate and register the plan to use electronic stamps on the electronic data processing system of the customs before April 30 of the year before the year planning in accordance with the needs of enterprises and organizations to use electronic stamps.REGULATIONS ON ELECTRONIC STAMPS FOR ALCOHOL AND CIGARETTE
The plan to use stamps includes contents according to Form No. 08 / TEM issued together with Circular 23/2021/TT-BTC
In case the need to use electronic stamps in the year changes compared to the registered plan, the enterprise or organization importing alcohol and tobacco products shall make and register for adjustment of the plan of using electronic stamps on the electronic data processing system of the customs before August 31 of the implementation year.
The plan to adjust stamps includes contents according to Form No. 08 / TEM issued together with Circular 23/2021/TT-BTC
The customs is responsible for reviewing and notifying the result on the electronic data processing system of the customs within thirty (30) days from the date receiving the registration of the enterprise or organization importing alcohol products, tobacco products.
b. Purchasing electronic stamp
The dossier for purchasing alcohol electronic stamps, cigarette electronic stamps include:
- 01 application for the purchase of electronic stamps for alcohol/electronic stamps for imported cigarette according to Form No. 09 / TEM issued together with Circular 23/2021/TT-BTC.
- 01 receipt or cash deposit to the State Treasury (certified by the State Treasury) for all stamps requested buying.
- Customs declaration form REGULATIONS ON ELECTRONIC STAMPS FOR ALCOHOL AND CIGARETTE
In case of being confiscated alcohol, submit Decision to sell confiscated or auctioned goods of a competent agency and a Record on quality assessment of confiscated smuggled alcohol. Or submit sale contracts, goods processing contracts, written commitments to the loss during production when purchasing imported tobacco stamps or imported alcohol stamps for bottled alcohol products that are stamped at the factory at the foreign production establishment.
- 01 certified copy or a copy enclosed with the original for comparing of the Alcohol Distribution License or Tobacco products Distribution License issued by a competent authority according to regulations (only submit when buying stamps for the first time at the Sub-department of Customs in charge of the location of the enterprise or organization importing alcohol and tobacco products).
In case there is any change in the valid tobacco product distribution license or alcohol distribution license issued by a competent authority, the enterprise or organization shall provide a notarized copy, or a certified copy enclosed to the original for comparison of the changed License for the customs office where the dossier was received. REGULATIONS ON ELECTRONIC STAMPS FOR ALCOHOL AND CIGARETTE
- 01 Power of Attorney (in case the buyer authorizes for a legal representative of the enterprise or organization).
- Valid ID card or citizen’s identity card or passport of the legal representative or an authorized person of the enterprise or organization.
c. Report on stamps using
The customs declarant shall declare and send information about electronic stamps to the electronic data processing system of the Customs according to Form No.12/TEM. REGULATIONS ON ELECTRONIC STAMPS FOR ALCOHOL AND CIGARETTE
The deadline for submitting data of information about electronic stamps is within five (05) days from:
- The completion date of electronic stamping for the shipment and before the product is put on the market for consumption (applied for imported alcohol products)
- After customs clearance and before bringing products to the consuming market (applied for imported tobacco products and bottled imported alcohol products) and stamped at foreign manufacturers.
In case the electronic stamp data table has errors or needs to be supplemented, after detecting the error or need to supplement, (no more than five (05) days from the date of completion of sending the stamps data), customs declarants send back the replacing table has been synthesized of the stamps data using the Form No.12/TEM issued together with Circular 23/2021/TT-BTC.
d. Look up information
In case of needing to look up information on cigarette electronic stamps, alcohol electronic stamps already affixed on imported tobacco or alcohol products such as: stamp’s name; stamp pattern/symbol; Seri code; tax code; manufacturer’s name; import unit; date of importation; type of product, access to the link and lookup on the Portal of the Customs Department at: https://customs.gov.vn.
e. Handling in case of loss, burn, damage or destruct of electronic stamps
In cases of loss, burned electronic stamp, enterprises or organizations that detect the loss or burned, use accounts issued by the customs to make reports on the loss or burned on the electronic data processing system of the customs. The report shall not be submitted exceed thirty (30) working days from the date of discovering the loss or burn of the electronic stamp. The report shall include the following contents: Name of the stamp; stamp pattern/symbol; serial number, quality, reason for the loss or burning of stamps according to Form No.11/TEM, Appendix 6 issued together with Circular 23/2021/TT-BTC. In case the lost electronic stamp is found, the enterprise or organization must destroy the electronic stamp within thirty (30) working days from the date rediscovering the lost electronic stamp. The destruction of electronic stamps shall comply Circular 23/2021/TT-BTC
In case of damaged electronic stamps: Enterprises or organizations that detect the damaged, use accounts issued by the customs to make reports on damaged electronic stamps on the customs electronic data processing system. The reports shall not exceed more than thirty (30) working days from the date detecting the damaged electronic stamp according to the following contents: Name of the stamp; stamp pattern/symbol; serial number, quality, and reason of stamp failure according to Form No.11/TEM, Appendix 6 and perform destroying the damaged electronic stamps. The destruction shall comply with Circular 23/2021/TT-BTC.
Enterprises and organizations importing alcohol and tobacco products shall destroy the electronic stamps for imported alcohol and imported cigarette in the order of Circular 23/2021/TT-BTC.
6. Enterprises managing tobacco electronic stamps, produced tobacco electronic stamps for domestic consumption
a. Register to use cigarette electronic stamps and alcohol electronic stamps
Business that has producing tobacco products license or organizations and individuals that have producing alcohol for domestic consumption permits issued by the competent authorities, based on the quality and time permitted for production, use a valid electronic transaction account issued by the tax authorities, access to the portal of General Department of Taxation to register for the use of electronic stamps according to Form No. 01 / TEM, Appendix 3 issued attached to Circular 23/3021/TT-BTC.
Organizations and individuals receive notices of tax authorities electronically according to Form No. 02/TB/TEM, Appendix 3 attached with Circular 23/2021/TT-BTC about the approval of the registration for using electronic stamps for cigarette, alcohol.
From the time the tax authority accepts the registration for using of electronic stamps under the provisions of this Circular, the tobacco producing enterprise, the alcohol producing (for domestic consumption) organization or individual shall stop using issued, purchased stamps from the tax authorities in accordance with previous regulations, and then destroy the stamps that have been issued or purchased from tax authorities that are unused (if there is any).
b. Make plan for purchasing cigarette electronic stamps and alcohol electronic stamps
Based on plans for the production of tobacco products and plans for the production of alcohol for domestic consumption every year, no later than May 15th of the year preceding the year planning, enterprise or organization manufacturing the tobacco product, individuals producing alcohol for domestic consumption, using a valid electronic transaction account issued by the tax authorities, access to the web portal of General Department of Taxation to register the plan to purchase electronic stamps according to the Form No. 02 / TEM, Appendix 3, issued together with Circular 23/2021/TT-BTC.
Enterprise that produces tobacco products or an organization or individual that produces alcohol for domestic consumption and does not register a plan to use tobacco electronic stamps or alcohol electronic stamps shall be deemed to have no desire to buy stamps.
In case the enterprise owns the trademark of tobacco or alcohol products and hires another unit to process the product, electronic stamps of the enterprise that owns the brand name shall be used.
c. Purchasing cigarette electronic stamps and alcohol electronic stamps
Based on the plan of purchasing and additional purchasing electronic stamps of the year that register the plan with the managing tax authority, the organization or individual using the valid e-transaction account has been approved by the tax agency to access to the web portal of General Department of Taxation to register for buying electronic stamps using the Form No. 03/TEM, Appendix 3 issued with Circular 23/2021/TT-BTC.
Within 01 working day, organizations and individuals receive notices from tax authorities electronically according to Form No. 02 / TB / TEM, Appendix 3 enclosed with Circular 23/2021/TT-BTC about the approval of the request buying cigarette electronic stamps and alcohol electronic stamps.
At the end of the plan year, if organizations or individuals do not use up the purchased quantity of electronic cigarette or alcohol stamps, the remaining number of electronic stamps shall continue to be used for the following year.
d. Transferring information about cigarette electronic stamps, alcohol electronic stamps
No later than the 20th of the following month, organizations and individuals use a valid e-transaction account issued by the tax authority to access to the web portal of General Department of Taxation to transmit information data of used stamps according to Form No. 07/TEM, Appendix 3 issued together with Circular 23/2021/TT-BTC.
e. Handling with cigarette electronic stamps or alcohol electronic stamps of organizations and individuals
Tobacco producing enterprises or alcohol producing organizations or individuals that have cessation of production, dissolution, bankruptcy, division, separation, merger or transfer of tax authorities, use their valid e-transaction accounts issued by the tax authority and access to the web portal of General Department of Taxation to make the settlement and cancel the remaining electronic stamps that are not in need of use within five (05) working days, from the date the organization or individual notifies the production cessation or the date of the decision on dissolution, bankruptcy, division, separation, merger or the date of transfer to the managing tax authority.
Any organization or individual that divides, separates, merges or transfers the managing tax authority and wishes to continue using the remaining stamps, use a valid electronic transaction account issued by the tax authority to access to the web portal of General Department of Taxation for registering adjustment of remaining stamps of the divided, split, merged organizations and individuals into names and tax identification numbers of the organizations and individuals after division, separation or merger according to Form No. 06 / TEM, Appendix 3.
f. Handling in case of loss, burned, damage or destructed cigarette electronic stamps or alcohol electronic stamps
In case of losing, burning tobacco electronic stamps or alcohol electronic stamps: Organizations or individuals discover the loss or burn of stamps, use a valid electronic transaction account that has been.issued by tax authorities and access to the web portal of the General Department of Taxation to report on the loss or burning stamps on the web portal of General Department of Taxation no later than five (05) working days from the date of discovering the loss or burning of stamps according to Form No. 05 / TEM, Appendix 3.
In case the cigarette electronic stamp or the produced alcohol for domestic consumption electronic stamp is damaged: The enterprise producing tobacco products or the organization or individual producing alcohol for domestic consumption shall destroy the damaged cigarette electronic stamp or alcohol electronic stamp which is no longer in use.
7. Effect
This Circular takes effect on May 15th, 2021. REGULATIONS ON ELECTRONIC STAMPS FOR ALCOHOL AND CIGARETTE
From the effective date of this Circular to June 30th, 2022, documents promulgated by the Ministry of Finance remain valid.
The number of tobacco stamps and alcohol stamps that are.already issued or sold according to the provisions of legal documents and guiding documents of the Minister of Finance are still exist with tax authorities, customs authorities and enterprises, organizations or individuals that manufacture, import tobacco and alcohol products must complete the destruction of stamps before August 1st, 2022 according to the provisions of Circular No. 15/2020/TT-BTC date March 23th,2020 of the Ministry of Finance; Circular 124/2007/TT-BTC dated October 26th, 2007 of the Ministry of Finance; Decision No. 211/QD-BTC dated January 27th, 2010 of the Ministry of Finance; Decision No. 2979/QD-BTC of the Ministry of Finance amending Decision No. 211/QD-BTC dated January 27th, 2010 of the Ministry of Finance and related documents. From July 1st, 2022, these Circulars, Decisions of the Ministry of Finance shall no longer be effective.
From July 1st, 2022, apply electronic stamps under the guidance of Circular 23/2021/TT-BTC.
Above is the latest update of LawPlus regarding regulations on printing, issuing, managing, and using of electronic stamps for alcohol and cigarette products from July 1st, 2022. For detailed consulting as well as update when there are adjustments, please contact hotline +84268277399 or email info@lawplus.vn.
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