Circular 19/2015/tt-Btc: Guidelines On The Mechanism To Mobilize, Manage, Use The Funds To Support The Prevention, Fight Against Smuggling Cigarettes And Against The Production, Trafficking In Fake Cigarettes

Original Language Title: Thông tư 19/2015/TT-BTC: Hướng dẫn về cơ chế huy động, quản lý, sử dụng nguồn kinh phí hỗ trợ công tác phòng, chống buôn lậu thuốc lá điếu và chống sản xuất, buôn bán thuốc lá giả

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Circulars on the mechanism to mobilize, manage, use the funds to support the prevention, fight against smuggling cigarettes and against the production, trafficking in counterfeit cigarettes _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ pursuant to the law, against the harmful effects of tobacco on 18 June 2012;
Pursuant to Decree No. 215/2013/ND-CP on December 23, 2013 the Government functions, tasks, powers and organizational structure of the Ministry of finance;
Pursuant to decision No. 2317/QD-TTg by the Prime Minister on December 26, 2014 the destruction of smuggled cigarettes seized;
At the suggestion of the Director of tax policy;
The Ministry of Finance issued circular mechanism to mobilize, manage, use the funds to support the prevention, fight against smuggling cigarettes and against the production, trafficking in counterfeit cigarettes as follows: chapter I GENERAL PROVISIONS article 1. Scope this circular guide mechanism to mobilize funding source donations from enterprises producing tobacco business to form funds, combating smuggling cigarettes and against the production, trafficking in fake cigarettes (referred to as the Fund); the management and use of funds.
Article 2. Subject to 1. The object contribute funding form the Foundation's enterprises producing tobacco business in the Vietnam tobacco Association and business enterprises other legitimate activities of tobacco in Vietnam contributed funding to the Foundation (business).
2. Beneficiaries of funding from this Fund include: direct function forces conducted the operation to investigate, verify, test, capture, handle the destruction of smuggled cigarettes, counterfeit cigarettes; National Steering Committee against smuggling, trade fraud and counterfeiting (389 National Steering Committee) and the permanent Office of the National Steering Committee against smuggling, trade fraud and counterfeiting (permanent Office 389 National Steering Committee); The Steering Committee against smuggling, trade fraud and counterfeiting provincial, city and the permanent body to help the (Committee local 389) oversee the direct steer, coordinate deployment of forces to capture, handle the destruction of smuggled cigarettes, counterfeit cigarettes; The Board of the Fund of the Vietnam tobacco Association; those individuals, organizations have the responsible behavior, the line storage, buy sell smuggled cigarettes, trafficking counterfeit cigarette production.
Chapter II CONTENT of the MECHANISM, MOBILIZING and USE of FUNDS article 3. The principle of contribution funds mobilization and use of Funds 1. The principle of raising a Fund contribution funding) Total annual Fund contribution rates are determined by the number of tobacco expected arrest and destruction of years of planning with (x) support levels are defined in article 6 of this circular.
Of tobacco expected arrest and destruction of years of planning was Vietnam tobacco Association in collaboration with the 389 National Steering Committee determined based on the actual number of cigarettes smuggled, counterfeit cigarettes seized and disposed of the destruction of the previous year; the forecast situation analysis on smuggling, fake goods are produced, will take place and the prevention of smuggling cigarettes and manufactured tobacco prevention of 389 National Steering Committee.
b) level contributed to the Foundation of every business must be public, ensure fairness, equality among enterprises; encourage enterprises with favorable conditions have higher contribution levels.
c) the full amount due to enterprises contributed to this Foundation to be sent on a separate account at the Bank by the Vietnam tobacco Association and management.
2. principles of management, using a Fund) Funds be used to add support for the beneficiaries referred to in paragraph 2, article 2 of this circular to make: inspection, stop, capture, processing, destruction of smuggled cigarettes, counterfeit cigarettes; encourage responsible behavior, storing lines, buy sell smuggled cigarettes, manufactured tobacco trafficking; the coordination activities, training, Conference summary, summarizing, reward, common law on prevention of smuggling cigarettes and cigarette trafficking, production and direction, check the urge, guide local ministries, implementing and coordinating the work against smuggling , commercial fraud and counterfeiting. Do not use the Fund to spend on the other content not related to prevention activities of smuggling cigarettes and against the production, trafficking in counterfeit cigarettes.
b) the payment is for the forces to function in the prevention, combating smuggling cigarettes and against the production of fake cigarette trafficking, based on the actual number of cigarettes seized were destroyed on the sanction decision confiscated or seized decision (in the case of not identifying the owner) of the authorized agency handling the offense and a goal cancellation of smuggled cigarettes, counterfeit tobacco processing Board's destruction.
c) Funds to be managed closely, using the right aim; the end of the financial year, the Vietnam tobacco Association must submit a report on the situation, using the Funds to the Ministry of Finance (tax policy and tax administration) and to the local tax Bureau where the closed business headquarters.
d) unit cost used to track private accounting, budget support; building regulations of use of funds according to the principles of publicity, transparency. Unit heads used funding support based on the content of the genus in article 5 of this circular to specific spending decisions accordingly with the work of the unit and is responsible directly before the governing body. The number of funds not expended was transferred the following year to continue using.
DD) funding support directed at this circular does not replace the funding applied according to the current rules for the work against pirated goods, commercial fraud, counterfeiting. The handling of exhibits as smuggled cigarettes and cigarette counterfeiting due to administrative violations are made according to the provisions of the law on management, handling of exhibits, the media hold administrative violations, confiscated by administrative procedure.
For example, in the estimation of State budget in 2015, A customs Bureau arranged funding for the operation against pirated goods, commercial fraud, counterfeiting is 400 million. Suppose in year 2015 was 1.2 million sacks of tobacco smuggled counterfeit cigarettes, then in addition to the funding support is used according to the instructions in the article 5 of this circular, A customs Bureau still enjoy funding due to State budget levels for the operation against pirated goods, commercial fraud counterfeiting, according to the current rules.
Article 4. Estimating and announced the Fund contribution rates 1. Establishment of annual estimates, Vietnam tobacco Association established the total estimate of the Fund.
-Estimation of currency: Is the total annual Fund contribution expenditure of funding contribution object forming the Foundation specified in clause 1 2 of this circular. Estimation of revenues in the year the plan was determined by (=) total funding mobilized funding contribution object's formation Fund plus (+) Of the expenditure not yet used up last year was transferred the following year to continue using.
-Estimation of the genus: is the total cost for the beneficiaries specified in clause 2 2 of this circular. Calculation of estimation of the year plan by (=) the expected number of cigarettes seized and destroyed by years of planning with (x) support levels are defined in article 6 of this circular.
In principle the establishment of annual estimates, estimation of currency must ensure sufficient cover estimation of chi. 2. Vietnam tobacco Association determined the Fund contribution rate estimates for the whole year of each business enterprise (referred to as the level of contributions to the plan or Fund contribution rate according to estimates) are as follows: the level of contribution Funds according to the estimation of each business by (=) revenue according to the estimation of each business with (x) plan contribution rate applicable to the the business.
Plan contribution rate applicable to the business by (=) of the total funding required the mobilization of the estimation year divided by (/) by revenue according to the estimation of the whole industry.
The case of voluntary business contributions Fund contribution level higher according to the estimation of each enterprise, the Vietnam tobacco Association redefine plan contribution rate applicable to the business after excluding voluntary business contribution to support higher levels of overall contributions.
3. the Vietnam tobacco Association public notice for businesses on the estimation of the level of mobilization of funds and Fund contribution Fund contribution rate according to the estimation of each business (according to the model No. 1 attached to this circular) to do the base implementation, at the same time sent the Ministry of Finance (tax policy and Tax Administration) and the local tax Bureau where based business Office for follow-up.
4. Quarterly, based on the Fund contribution rate according to the estimation by the Vietnam tobacco Association Announce revenue and made of the previous quarter, businesses actively temporary number to your contribution funds (private enterprises voluntarily contribute overall level higher, the number of funds contributed by the level of agreement with the Association) and transfer money on the Vietnam tobacco Association in the first 10 days of each quarter. The number of funds used during the year to support the prevention, fight against smuggling cigarettes, fight against the production, trafficking in counterfeit cigarettes Vietnam tobacco Association allocated for business have contributed Funds be accounted into reasonable expenses when determining taxable corporate income.
Article 5. Use of the Fund the Fund is used to support the following expenses: 1. Support added for the direct function forces perform prevention of smuggling cigarettes and against the production, trafficking in counterfeit cigarettes, include the following expenses: a) support for the arrest , night work, overtime allowances, processing, destruction of smuggled cigarettes, counterfeit cigarettes;
b) Genus shopping means to directly support the work against smuggling cigarettes, fake cigarette, if there are sufficient financial resources. The purchase of media by the Minister of public security, the Minister of Defense or The level of the heads of the relevant agencies to decide;

c) Genus rewarded for collective, individual achievements in the prevention, combating smuggling cigarettes and against the production, trafficking in counterfeit cigarettes;
d) spend of individuals, organization, denounced the Act of storing, sale of smuggled cigarettes and tobacco production and business;
Of funding support for the forces directly are determined based on the number of sacks smuggled cigarettes, counterfeit cigarettes seized, destroyed (indicated on the decision to handle confiscated smuggled cigarettes, counterfeit cigarettes and the destruction of smuggled cigarettes, fake cigarette) workers with the support level after deducting the rates quoted for 389 national, local 389 Steering Committee and the Board of the Vietnam tobacco Association as defined in article 6 of this circular.
2. Support for the Steering Committee and the National Board of 389 steer local 389 in organization development, direction, check the implementation of measures for prevention of smuggling cigarettes and against the production, trafficking in counterfeit cigarettes, including the following: a) the genus build support plans projects, the project on prevention of smuggling cigarettes and against the production, trafficking in counterfeit cigarettes;
b) support the Organization of conferences, seminars, business training plans, measures for coordination among the ministries and agencies concerned;
c) support implementation of advocacy, mobilization, common law on prevention of smuggling cigarettes and against the production, trafficking in counterfeit cigarettes;
d) support the Organization of periodic inspection or irregularly on prevention of smuggling cigarettes and against the production, trafficking in counterfeit cigarettes at the local;
DD) support Expenditure summary, summarizing, reward motivate organizations, individual achievements in the prevention, combating smuggling cigarettes and against the production, trafficking in counterfeit cigarettes;
e) Genus direction, check the urge, guide local ministries, implementing and coordinating the work against smuggling, trade fraud and counterfeiting.
3. Support for the Executive Committee of the Vietnam tobacco Association Funds a) allowances diem went to work at the local have smuggled cigarettes;
b) costs for staff, professional member of the American Association, testing, monitoring, enforcement of the destruction of smuggled cigarettes in a number of key areas;
c) some costs for the acquisition of information about the activities of the organization smuggled to provide functional forces;
d) equipment costs for Committee work such as photocopiers, computers;
DD) Genus rewarded for the Board of the Fund of the Vietnam tobacco Association.
Article 6. The level of support funding levels support for beneficiaries of funding from the Foundation specified in clause 2 2 of this circular is 3,000 Dong/20 cigarettes, does not differentiate according to the value (or lower advanced level). Support more 500/bag of 20 cigarettes cost the destruction of smuggled cigarettes, counterfeit cigarettes, encourage destruction measures do not affect the environment and in accordance with the conditions of each locality.
In the 3,000 support level bronze/20 cigarettes for the beneficiaries of funding from the Foundation specified in clause 2 2 of this circular, 150/how 20 cigarettes (5%) support for the Steering Committee of the National Council of the 210, 389/20 cigarettes (7%) support for local 389 Steering Committee where smuggled cigarettes the fake cigarettes, captured, destroyed and 150/how 20 cigarettes (5%) support for the Board of the Fund of the Vietnam tobacco Association. The remaining support amounts to support for the force directly to perform prevention of contraband cigarettes and tobacco production and sales.
Article 7. The process for funding support from the Fund, the Vietnam tobacco Association made the support for prevention of contraband cigarettes and tobacco production and trade of fake according to the following procedure: 1. for direct function forces made arrests, handle the destruction of smuggled cigarettes , fake cigarettes.
Text based notification of 389 local Steering in number, category of cigarettes smuggled, counterfeit cigarettes actually captured, the destruction, the Vietnam tobacco Association to determine the number of funding support for the forces directly.
The transfer of funding support for the forces directly made for each batch of cigarettes seized, destroyed, through clues is the local 389 Steering Committee under 2 steps: slowest is 10 working days from the date of the notice of the Steering Committee of local number 389 , category of cigarettes seized (attached to decide handling of confiscated smuggled cigarettes, counterfeit cigarettes), the Vietnam tobacco Association an advance of 50% funding support defined for batches of cigarettes seized by bank transfer on the account of 389 local Steering Committee.
After the destruction of tobacco, local 389 Steering Committee report to the Vietnam tobacco Association on the number, types of cigarettes seized were destroyed (accompanied by the minutes of the destruction of smuggled cigarettes, counterfeit cigarettes).
The latest is 10 working days from the date of the notice of the Steering Committee of local 389 on the number, types of cigarettes seized were destroyed (accompanied by the minutes of the destruction of smuggled cigarettes, counterfeit cigarettes), the Vietnam tobacco Association paid 50% of the cost of the remaining support or the remaining amount corresponds with the number of cigarettes smuggled the fake cigarettes, were arrested and were destroyed after subtracting the money deposited by bank transfer on the account of 389 local Steering Committee.
When the funding was received by the Vietnam tobacco Association moved to the Steering Committee, local 389 be accountable advance or payment for the direct function forces arrest, destruction of smuggled cigarettes, counterfeit cigarettes.
2. for steering the country 389 and the 389 local Steering Committee.
The resulting base captured, destroyed smuggled cigarettes, fake cigarettes of each quarter, the Vietnam tobacco Association transferred funding for steering the country 389 (through the account of the permanent Office of the National Steering Committee of 389) and the Steering Committee of local 389 where smuggled cigarettes the fake cigarettes, captured, destroyed in 10 days the beginning of the next quarter.
Article 8. End of year Fund settlement, the Vietnam tobacco Association is responsible for settlement of the situation, management, use of funds and notify the business as a base implementation, specifically includes the following:-total actual expenditure had been in years, according to the business audience details of contribution.
-The quantity, category of cigarettes smuggled, counterfeit cigarettes seized, destroyed in processing; the level of funding support under the top cover.
-Total actual expenditure for supporting the functional force and steering the country 389, the 389 local Steering Committee, detailed by object use (according to the model No. 2 attached to this circular).
-Fund balance to 31 December of each year.
Businesses have a responsibility to send the results to actual sales made during the year to the Vietnam tobacco Association at the latest not more than 1 year after the 15-days to sum up the results of the implementation of the whole industry revenue.
Based on the cost of Funds used and results in revenue made the whole industry in years, the Vietnam tobacco Association calculated, determining the actual contribution rate both in General for enterprises, the number of actual Fund contribution expenditure used to be accounted into reasonable expenses and the number of excess funding or lack of funding according to contribution payment of the first year of each business (according to the model No. 3 attached to this circular) and notify the business to know and do accounting bases on reasonable cost when determining the income subject to corporate income tax; at the same time sent the Ministry of Finance (tax policy and Tax Administration) and the local tax Bureau where the business headquarters to the track.
The number of funds are accounted into reasonable costs much more than numbers contributed by early estimates, the business must contribute to a lack of additional funds. The number of funds are accounted into reasonable costs less than the number of contributed by early estimation shall be transferred to the following year's excess deducted to contribute to the Fund by next year.
The announcement of the Vietnam tobacco association according to the model No. 3 attached to this circular is lawful documents to determine the cost of each business.
Article 9. The destruction of smuggled cigarettes, fake cigarettes the destruction of smuggled cigarettes, counterfeit cigarettes are conducted periodically under the witness of the Vietnam tobacco Association, as follows:-Unit, agency decision to confiscate smuggled cigarettes, fake cigarette planning destruction sends the 389 local Steering Committee where smuggled cigarettes, imitation cigarettes seized, destroyed to notify the Vietnam tobacco Association elected representatives and representatives of enterprises producing tobacco business to witness the destruction of smuggled cigarettes, counterfeit cigarettes. The message about the destruction of smuggled cigarettes, counterfeit cigarettes must be delivered to the Vietnam tobacco Association at the latest 7 days before the destruction.
-The destruction of smuggled cigarettes, counterfeit cigarettes are made monthly, the case of the number of cigarettes the largest arrest can organize destruction many times during the month.
-Organizing the destruction of smuggled cigarettes, counterfeit cigarettes by the Council handled the destruction done and must establish a full signature of the members of the Council according to circular No. 173/2013/TT-BTC on November 20, 2013 financial Ministry's instructions make certain content on management handling exhibits, hold administrative violations, confiscated by administrative procedure.
Article 10. The responsibility of the Vietnam tobacco Association 1. Vietnam tobacco Association responsible for the mobilization, management and use of Funds under the guidance of this circular and responsible before the law for the accuracy of the figures reported by the Association referred to in article 8 of this circular.

2. With regard to the number of cigarettes smuggled, counterfeit cigarettes seized that direct force was 50% advance funding support but has not yet conducted the destruction, the Vietnam tobacco Association has the responsibility to recommend the Agency to arrest, handling confiscated smuggled cigarettes, counterfeit cigarettes soon conduct destruction. The absence of tobacco to the destruction, the Vietnam tobacco Association revoked funding has supported and advance notice for steering the country 389 know and handle.
3. annual recurring, Vietnam tobacco Association reports the situation to the mobilization, management and use of Funds with the Ministry of finance, the Ministry of industry and trade.
Chapter III IMPLEMENTATION article 11. Effect 1. This circular effect since March 10, 2015. Every year, the Ministry of finance, in collaboration with the Steering Committee and the National Association of 389 cigarette Vietnam conducted preliminary reviews of the results of this mechanism.
2. This circular replaces circular No. 57/2012/TT-BTC dated 11 April, 2012 of the Ministry of finance guidelines on mechanisms to mobilize funds to support the prevention, fight against smuggling cigarettes and tobacco production and sales.
3. the number of funds not used up (if applicable) as specified in circular No. 57/2012/TT-BTC dated 11 April, 2012 of the Ministry of finance continued to manage, use as prescribed in this circular. 389 National Steering Committee and the Steering Committee of local 389 be inheriting of funding not yet used up from the Central Steering Committee 127 and 127 local Steering Committee.
In the process, if any obstacles, suggest the agency unit, reflecting on the Finance Ministry to coordinate resolution./.