Thông tư 15/2020/TT-BTC

CIRCULAR

PROVIDING GUIDELINES FOR PRINTING, ISSUANCE, MANAGEMENT AND USE OF STAMPS FOR ALCOHOL PRODUCED FOR DOMESTIC SALE AND IMPORTED ALCOHOL

Pursuant to the Government’s Decree No. 105/2017/ND-CP dated September 14, 2017 on alcohol business;

Pursuant to the Government’s Decree No. 87/2017/ND-CP dated July 26, 2017 on functions, duties, powers and organizational structure of the Ministry of Finance;  

At the request of the Director General of the General Department of Taxation and Director General of the General Department of Vietnam Customs;

The Minister of Finance hereby promulgates a Circular providing guidelines for Decree No. 105/2017/ND-CP on printing, issuance, management and use of stamps for alcohol produced for domestic sale and imported alcohol.

Chapter I

GENERAL PROVISIONS

Article 1. Scope

This Circular elaborates Article 35 of the Government’s Decree No. 105/2017/ND-CP dated September 14, 2017 on printing, issuance, management and use of stamps for alcohol produced for domestic sale (hereinafter referred to as “domestic alcohol”) and imported alcohol (hereinafter referred to as “stamps”).

Article 2. Cases requiring affixing of stamps on wrapping

1. Domestic alcohol and imported alcohol must have stamps affixed on their wrapping.

2. Stamps are not required for the following cases:

- Alcohol produced manually and sold to enterprises issued with the license for mass production of alcohol for further processing.

- Semi-finished alcohol that is provided for in Article 3 of the Decree No. 105/2017/ND-CP and is imported.

- Alcohol imported as prescribed in Article 31 of the Government’s Decree No. 105/2017/ND-CP .

This Circular is not applicable to the cases mentioned in Clause 2 Article 1 of the Government’s Decree No. 105/2017/ND-CP .

Chapter II

SPECIFIC PROVISIONS

Article 3. Stamp specimens and regulations on stamp affixing

1. Rules

Imported and domestic alcohol must be packed into bottles, jars, cans, bags, boxes or containers (hereinafter collectively referred to as “bottles”). Each bottle must bear a stamp. If the bottle is wrapped in cellophane paper, the stamp must be affixed onto the bottle before it is wrapped in cellophane paper.

2. Stamp specimens

Specimens of stamps for imported alcohol are provided for by the Ministry of Finance in Appendix 1 enclosed therewith.

Specimens of stamps for domestic alcohol are provided for by the Ministry of Finance in Appendix 2 enclosed therewith.

3. Stamp location

Every stamp must be affixed over the opening of the alcohol bottle (lid, faucet or a similar location) to ensure that the stamp will break when the bottle is opened and cannot be reused.

Alcohol imported in large containers/tanks for bottling or production of finished products does not require stamps.

4. Stamp affixing units

For bottled alcohol imported via border checkpoints, the importer shall affix imported alcohol stamps onto these bottles at its establishment, take responsibility for this task and report the number of stamps actually used (with the serial number of each stamp) to the customs authority with which the import procedures are registered before customs clearance.

For alcohol imported in large containers/tanks for domestic bottling, the importer shall affix imported alcohol stamps onto the bottles at its bottling establishment before these bottles are on sale and take responsibility for this task.

For domestic alcohol, holders of the license to produce alcohol (including license to produce commercial alcohol manually and license for mass production of alcohol) must affix stamps onto their bottled products at the manufacturing sites before these products are on sale.

Article 4. Stamp management rules

General Department of Vietnam Customs has the power to print and issue imported alcohol stamps.

General Department of Taxation has the power to print and issue domestic alcohol stamps.

Stamps shall be printed, issued, managed and used in accordance with existing regulations on management and use of written tax records.

Article 5. Management of imported alcohol stamps

1. Notification of stamp issuance

General Department of Vietnam Customs shall notify issuance of imported alcohol stamps to Customs Departments before providing these stamps for Customs Departments. If there is any change to the size, contents or design of a current stamp specimen, General Department of Vietnam Customs must issue a new notification of stamp issuance.

The notification must include the design, contents, size and characteristics of each stamp specimen.

Every notification of imported alcohol stamp issuance must be posted on the website of General Department of Vietnam Customs for 15 working days starting from the date on which the notification is issued.

2. Issuance of imported alcohol stamps

Imported alcohol stamps shall only be sold to holders of effective licenses for sale of alcohol.

General Department of Vietnam Customs shall provide stamps for Departments of Customs in requested amounts on an annual basis.

Based on the amount of imported alcohol declared, the customs authority with which the import procedures are registered shall sell stamps to the importer and specify the quantity of stamps actually sold and serial numbers thereof in the customs declaration for imported alcohol.

The customs official in charge of selling stamps and supervising affixing thereof shall settle the payment for the purchased stamps with the importer within 02 working days from the date customs clearance is completed.

When selling imported alcohol stamps, customs authorities must keep written records of opening stock, amounts of stamps received, sold, lost and damaged within the accounting period and closing stock, and submit quarterly, semiannual and annual reports on use of stamps to supervisory customs authorities according to regulations.

Article 6. Management of domestic alcohol stamps

1. Notification of stamp issuance

General Department of Taxation shall notify issuance of domestic alcohol stamps to Departments of Taxation before the stamps are on sale. If there is any change to the size, contents or design of a current stamp specimen, General Department of Taxation must issue a new notification of stamp issuance.

The notification must include the design, contents, size and characteristics of each stamp specimen.

Every notification of issuance of domestic alcohol stamps must be posted on the website of the General Department of Taxation for 15 working days starting from the date on which the notification comes into force.

2. Stamp sale

Stamps for domestic alcohol shall only be sold to holders of effective alcohol production licenses.

General Department of Taxation shall provide domestic alcohol stamps for Departments of Taxation. Departments of Taxation shall sell these stamps to holders of alcohol production license (including license to produce commercial alcohol manually and license for mass production of alcohol), who shall affix these stamps by themselves as regulated.

Organizations and entities may not transfer, sell (excluding tax authorities), borrow or lend stamps.

Tax authorities shall keep written records of opening stock, amounts of stamps received, sold, lost or damaged within the accounting period and closing stock, and submit quarterly and annual reports on settlement of stamp payments to supervisory tax authorities.

Chapter III

IMPLEMENTATION

Article 8. Funding for stamp printing

Customs authorities shall sell imported alcohol stamps to alcohol importers when these importers carry out customs procedures. Tax authorities shall sell domestic alcohol stamps to holders of the license to produce alcohol (including license to produce commercial alcohol manually and license for mass production of alcohol).

Costs of stamp printing and issuance shall be covered by revenues from sale of stamps as regulated.

Article 9. Effect

1. This Circular takes effect from May 07, 2020.

2. The stamps issued in accordance with Circular No. 160/2013/TT-BTC dated November 14, 2013 by the Ministry of Finance before the effective date of this Circular may continue to be used.

3. During the implementation of this Circular, any difficulty arising should be promptly reported to the Ministry of Finance for guidance and/or amendment./.

APPENDIX 1

REGULATIONS ON SPECIMENS OF STAMPS FOR IMPORTED ALCOHOL
(Enclosed with Circular No.15/2020/TT-BTC dated March 23, 2020 by Ministry of Finance)

I. Specimens of stamps for imported alcohol

1. Specimens of stamps for imported alcohol

There are 2 types of stamps for imported alcohol:

- Stamps for imported alcohol whose alcohol content is less than 30 degrees.

- Stamps for imported alcohol whose alcohol content is equal to or greater than 30 degrees.

2. Description

Size: 13mm ± 1,5mm x 120mm ± 1,5mm

Printing material: destructible vinyl with a weight of (300 ± 12)g/m² (including backing) and adhesive on one side.

Print colors: 08 colors (02 of which are printed with UV and NIR fluorescent inks) and 01 color for the serial number.

Stamps must be printed using security printing techniques, which include:

- Security design with elaborate decorative patterns on multiple interlaced layers and markings created using special security software.

- Security inks, 02 of which are UV and NIR fluorescent inks and 01 of which is red fluorescent ink for the serial number. Security check via printing inks is conducted on 03 levels:

+ First level: use of UV light

+ Second level: use of infrared light

+ Third level: physical-chemical methods

II. Stamp specimens

1. Stamps for imported alcohol whose alcohol content is less than 30 degrees

2. Stamps for imported alcohol whose alcohol content is equal to or greater than 30 degrees

APPENDIX 2

REGULATIONS ON SPECIMENS OF STAMPS FOR ALCOHOL PRODUCED FOR DOMESTIC SALE
(Enclosed with Circular No.15/2020/TT-BTC dated March 23, 2020 by Ministry of Finance)

Description

Name: “Tem rượu sản xuất trong nước” (“stamp for domestically produced alcohol”).

There are 02 types of stamps:

1. Stamps for domestic alcohol whose alcohol content is equal to or greater than 20 degrees

- Size: 11cm x 1.3cm

- The stamp shall be printed on destructible vinyl coated with alcohol if affixed manually/with a stamp affixing machine.

- The stamp shall be printed on durable paper if affixed with a stamp affixing machine and cold alcohol.

- The stamp shall contain the words “TEM RƯỢU (SXTN≥20º)” (“stamp for domestically produced alcohol whose alcohol content is equal to or greater than 20 degrees”).

- On the left of the stamp, if the stamp is for alcohol whose alcohol content is >20° and affixed using a stamp affixing machine, "TR01C" shall be printed; if the pre-cut stamp is for alcohol whose alcohol content is ≥20° and affixed using a stamp affixing machine, "TR01R" shall be printed; or, if the stamp is for alcohol whose alcohol content is ≥20°, affixed manually and composed of a QR code, “TR01T” shall be printed. On the right of the stamp are symbols and an ordinal number between 0000001 and 9999999 in black ink.

2. Stamps for domestic alcohol whose alcohol content is less than 20 degrees

- Size: 11cm x 13cm

- The stamp shall be printed on destructible vinyl coated with alcohol if affixed manually; with stamp affixing machines.

- The stamp shall be printed on durable paper if affixed with stamp affixing machines and cold alcohol.

- The stamp shall contain the words “TEM RƯỢU (SXTN<20°)” (“stamp for domestically produced alcohol whose alcohol content is less than 20 degrees”).

- On the left of the stamp, if the stamp is for alcohol whose alcohol content is <20° and affixed using a stamp affixing machine, "TR02C" shall be printed; or, if the stamp is for alcohol whose alcohol content is <20°, affixed manually and composed of a QR code, “TR02T” shall be printed. On the right of the stamp are symbols and an ordinal number between 0000001 and 9999999 in black ink.