THE MINISTRY OF FINANCE
THE SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
Hanoi, March 30, 2021
Guiding the printing, issuance, management and use of e-stamps for liquor and tobacco products
Pursuant to the Law on Tax Administration No. 38/2019/QH14 dated June 13, 2019;
Pursuant to Law on E-Transactions No. 51/2005/QH11 dated November 29, 2005;
Pursuant to the Law on Information Technology No. 67/2006/QH11 dated June 29, 2006;
Pursuant to the Government’s Decree No. 67/2013/ND-CP dated June 27, 2013 detailing some articles and implementation measures of the Law on Prevention and Control of Tobacco Harms regarding tobacco business and the Government’s Decree No. 106/2017/ND-CP dated September 14, 2017 on amending, supplementing a number of articles of the Government’s Decree No. 67/2013/ND-CP dated June 27, 2013;
Pursuant to the Government’s Decree No. 105/2017/ND-CP dated September 14, 2017, on liquor trading;
Pursuant to the Government’s Decree No. 17/2020/ND-CP dated January 15, 2018 on amending and supplementing a number of articles of the Decrees related to business conditions under the state management of the Ministry of Industry and Trade;
Pursuant to the Government's Decree No. 119/2018/ND-CP dated September 12, 2018, providing regulations on electronic invoices for selling goods and providing services;
Pursuant to the Government’s Decree No. 123/2020/ND-CP dated October 19, 2020, on invoices and documents;
Pursuant to the Government’s Decree No. 87/2017/ND-CP dated July 26, 2017, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
At the proposal of the General Director of the General Department of Taxation and the General Director of the General Department of Customs,
The Minister of Finance hereby promulgates the Circular guiding the printing, issuance, management and use of e-stamps for liquor and tobacco products as follows:
Article 1. Scope of regulation
This Circular prescribes the printing, issuance, management and use of e-stamps for liquor and tobacco products.
Article 2. Subjects of application
1. Organizations, enterprises and individuals manufacturing or importing products subject to excise tax (such as liquor and tobacco products) which are required to attach stamps in accordance with law provisions.
2. Tax agencies and customs agencies.
Article 3. Stamp specimens and provisions on affixture of e-stamps
1. E-stamp means a stamp with signs recognizable to the naked eye and containing e-information and e-data activatable and searchable on e-portals of the General Department of Taxation and General Department of Vietnam Customs, serving the management of enterprises, consumers and state management agencies.
2. Principles of affixture of e-stamps
a) Tobacco products imported and manufactured for domestic consumption must be affixed with e-stamps in accordance with the Government’s Decree No. 67/2013/ND-CP dated June 27, 2013 and amending, supplementing or replacing documents (if any).
Tobacco products must be packed into packets (including packs or boxes), hereinafter collectively referred to as packets. Each cigarette packet shall be affixed with one (01) e-stamp. In case the cigarette packet is covered by a cellophane film, an e-stamp must be affixed to the packet before it is covered by the outer cellophane layer. An e-stamp shall be affixed at a position to ensure that once the cigarette packet is opened, the stamp will tear.
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