Thông tư 78/2009/TT-BTC của Bộ Tài chính về việc sửa đổi, bổ sung Thông tư số 75/2007/TT-BTC ngày 05/07/2007 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

CIRCULAR

AMENDING CIRCULAR 75-2007-TT-BTC DATED 5 JULY 2007 PROVIDING GUIDELINES ON PILOT REGIME TO ESTABLISH A FUND FOR PREVENTION OF AND FIGHTING ILLEGAL IMPORT OF CIGARETTES AND MANUFACTURE AND SALE OF COUNTERFEIT TOBACCO

Pursuant to Decree 118/2008/ND-CP of the Government dated 27 November 2008 on functions, duties, powers and organizational structure of the Ministry of Finance;

In implementation of the instructions of the Prime Minister in Official Letter 283/VPCP-KNTN of the Government Office dated 12 January 2009 on fighting illegal import of cigarettes and manufacture and sale of counterfeit tobacco;

The Minister of Finance hereby provides the following guidelines amending and adding to Circular 75/2007/TT-BTC on a pilot regime to raise funds to assist the prevention of and fighting illegal import of cigarettes and manufacture and sale of counterfeit tobacco (hereinafter referred to as Circular 75)1:

Article 1. To add sub-clause 1.2 at the end of clause 1 of Section II of Circular 75 as follows:

-  Funding sources for assistance as guided in this Circular shall not replace the funding sources applicable to fighting against illegally imported goods, commercial fraud and counterfeit goods in accordance with prevailing regulations. Exhibits of an administrative breach being illegally imported tobacco and/or counterfeit tobacco shall continue to be dealt with in accordance with applicable regulations on managing and dealing with exhibits and facilities which are confiscated and forfeited to the State budget as a result of such administrative breach.

- Example: In the estimated State budget for 2009, the provincial Market Management Department is granted funding of 400 million VND for the purpose of fighting illegally imported goods, commercial fraud and counterfeit goods. If 1.2 million packets of illegally imported and/or counterfeit tobacco are seized in 2009, then the provincial Market Management Department shall, in addition to the budget granted in accordance with article 2 of this Circular, also be entitled to other funding sourced from the State budget for the purpose of fighting illegally imported goods, commercial fraud and counterfeit goods in accordance with prevailing regulations.

Article 2. To amend sub-clause 3.1 of clause 3 of Section II of Circular 75 as follows:

Additional expenses given to functional bodies which directly carry out the fight against illegal import of cigarettes and/or counterfeit tobacco shall comprise the following items:

-  Expenses for seizing [contraband goods]; expenses for working at night and overtime; expenses for dealing with and destroying illegally imported cigarettes and/or counterfeit tobacco;

- Expenses for procuring facilities to directly assist the fight against illegal import of cigarettes and/or counterfeit tobacco if there are adequate financial sources. Such procurement shall be decided by the Minister of Public Security, the Minister of National Defence or ministerial heads of relevant bodies.

- Expenses for rewarding collectives and individuals with achievements in preventing and fighting illegally imported tobacco and/or counterfeit tobacco.

The amount funding the functional bodies which directly carry out the fight shall be determined on the basis of the number of packets of illegally imported tobacco and/or counterfeit tobacco which are seized and/or destroyed (as stated in the decisions confiscating such items and in the minutes of their destruction).

The funding amount shall be 1,000 VND per packet, irrespective of the value of the tobacco (high or low grade). An amount of 100 VND per packet shall be added to the expenses for destroying illegally imported tobacco and/or counterfeit tobacco to encourage environmentally friendly destruction methods and methods appropriate to the local conditions where such destruction takes place.

Article 3

Forms 1 and 2 issued with this Circular shall replace the standard Forms 1 and 2 issued with Circular 75.

Article 4

This Circular shall be of full force and effect after forty five (45) days from the date of its signing, and shall apply from 1 January 2009 to the end of year 2011.

The other provisions in Circular 75 which are not amended and added to by this Circular shall continue to apply.

In the case of tobacco which was seized in 2008 but the destruction of which was postponed until 2009, [the Market Management Department] shall be entitled to the funds for assistance in the amount stipulated in Circular 75.

Any difficulties or problems arising during implementation should be promptly reported to the Ministry of Finance for co-ordination and resolution.

FORM 1

Issued with Circular 78/2009/TT-BTC of the Ministry of Finance dated 20 April 2009

ESTIMATED AMOUNT TO BE CONTRIBUTED TO FUND FOR ASSISTING PREVENTION OF AND FIGHTING ILLEGAL IMPORT OF CIGARETTES AND MANUFACTURE AND SALE OF COUNTERFEIT TOBACCO

Financial year...

-  Proposed number of cigarettes to be seized and destroyed;

-  Total amount to be raised for contribution to the Fund (giving details of the amount voluntarily contributed by enterprises which is higher than the common amount and the residual amount to be raised during the year):

-  Contribution percentage as planned (X%):

Unit: Thousand dong

FORM 2

Issued with Circular 78/2009/TT-BTC of the Ministry of Finance dated 20 April 2009
RESULTS OF USE OF FUND FOR ASSISTING PREVENTION OF AND FIGHTING ILLEGAL IMPORT OF CIGARETTES AND MANUFACTURE AND SALE OF COUNTERFEIT TOBACCO

Financial year...

- Total amount already used:

- Total number of cigarettes which have been seized and destroyed:

- Balance of the Fund as of 31 December: