Circular No. 160/2013/tt-Btc: Circular 160/2013/tt-Btc Guiding The Decree 94/2012/nd-Cp On Printed, Issued, Managed And Used Stamps For Imported Wine And Wine Products Produced For Consumption In The ...

Original Language Title: Thông tư 160/2013/TT-BTC: Thông tư 160/2013/TT-BTC hướng dẫn Nghị định 94/2012/NĐ-CP về in, phát hành, quản lý và sử dụng tem đối với sản phẩm rượu nhập khẩu và rượu sản xuất để tiêu thụ trong ...

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FINANCE MINISTRY
Number: 160 /2013/TT-BTC
THE SOCIALIST REPUBLIC OF VIETNAM.
Independence-Freedom-Happiness
Hanoi, November 14, 2013

IT ' S SMART

Routing Guide to Number 94 /2012/NĐ-CP about printing,

issue, manage and use stamps on the wine products.

imports and alcohol production to consume in the country

____________________

Base of Protocol 94 /2012/NĐ-CP November 12, 2012 of the Government Regulation of Manufacturing, Wine Business;

Base of Protocol 118 /2008/NĐ-CP November 27, 2008 the Government regulates the function, mandate, jurisdiction, and organizational structure of the Ministry of Finance;

On the recommendation of the Attorney General of the IRS, General Secretary General of Customs,

The Minister of Finance issued the Periodic Routing Guidelines. 94 /2012/NĐ-CP about the printing, release, management and use of stamps on imported alcohol products and the production alcohol to consume in the country as follows:

Chapter I

GENERAL REGULATION

What? 1. The adjustment range

This information provides for the printing, release, management, use of imported alcohol stamps and food stamps produced for consumption in the country (later known as postage stamps).

Food stamps imported and food stamps produced for domestic consumption were only sold to organizations, individuals with alcohol-producing licenses, the Business License distribution of alcohol products.

What? 2. Subject applies

1. Product alcohol production in the country for consumption, circulating in the market from 1 January 2014 and imported alcohol products to consumption in Vietnam must paste stamps on the product packaging.

2. The cases are not stamp on the product packaging

-Alcohol produced for sale to businesses with a wine-producing license to make alcohol reprocessing;

-Product of wine produced for export, saline, exhibitions abroad;

-The alcohol imports in the standard of tax-free action by regulation in the export Tax Law, import tax, and enforced manual documents.

Chapter II

SPECIFIC REGULATION

What? 3. stamps and regulations on stamp paste

1. Principles

Alcohol imports and alcohol produced in the water must be closed into bottles (including pot, pot, jars, cans, bags, boxes, bins), below what is known collectively as a bottle. Each bottle is glued to one (01) stamp. In the case of a bottle of wine, the stamps must be glued to the bottle, the jar, the jar before it is closed outside the outer glass.

2.

The imported wine stamps are presented at the Annex 1 issued by this message.

Food stamps produced in the country are presented at Appendix 2 issued by this message.

3. Stamp Location

Alcohol stamps are pasted through where alcohol can be retrieved on the packaging containing alcohol products (bottle caps, pot caps, caps, taps etc.) guaranteed when opening the bottle cap, the stamps are torn and cannot be used again.

4. Identity execution unit

For bottled alcohol imports through the stores: the business of performing a stamp of alcohol imports at the site of the actual inventory under the supervision of the Customs Officer.

For imported bottled alcohol in water: The business performs and is responsible for pasting imported alcohol stamps at the bottled facility prior to the introduction of the market for consumption.

For domestic domestic wine: the organization, the individual has a liquor production license (including the manual alcohol production license intended for business purposes, the Industrial Wine Production License) for consumption in the country, following the general organization, the production individual. alcohol in the water must perform the correct stamp paste for the production of alcohol produced at the production site after the alcohol is bottled and before the consumption of alcohol consumption in the country.

What? 4. Stamp Management Principles

Imported wine stamps, domestic wine stamps issued by the Treasury Department at Appendix 1, Appendix 2 of this.

General Department of Customs in print, release of imported wine stamps.

The Directorate General of Taxation, which releases domestic wine stamps in the country.

The printing, release, management and use of alcohol stamps is carried out under the current regulation of management using tax-only.

What? 5. Import stamp management

1. Release of food stamps

The Bureau of Customs announced the release of imported wine stamps to the Department of Customs of the Provinces, the city's central city before the sale. The use of the stamps in use has changes in size, content, form, and the Bureau of Customs must have a new release announcement replacing the old release announcement. The published notification content must show: The form, content, size, and pattern of stamps.

The announcement of the release of imported alcohol stamps was published publicly on the official website of the General Customs in the fifteen (15) days of work since the date of the new import of imported wine stamps.

2. Import of imported alcohol

The Bureau of Customs is responsible for the Bureau of Customs for the Bureau of Provincial Customs, which is used by the needs of registered units annually.

The number of items issued by the operator, the Customs Agency, which registers as the import procedure responsible for selling stamps to the imported business and records the number, the number of food stamps used in the affidavit of the wine-importing Customs.

The case of a wine import business in the country, the first year of the year must be registered with the customs agency, which opens the record of the number of imported alcohol and the number of bottles of alcohol that are expected to be bottled up in the year so that the customs agency has a reserve base. category of stamps sold.

For imported alcohol after being seized, if the authority was authorized to permit the use in the market, the agency decided to confiscate the notice to the Customs agency about the number of confiscated goods to be sold by the Customs Agency prior to the introduction of the order. It ' s going to be domestic consumption.

3. The procedure to sell imported wine stamps

The organization, the business that imports alcohol when it comes to purchase stamps must be full of the following procedures:

-The customs affidavit; or the Decision to sell the confiscated goods, the auction of the competent organ and the Border Protection Authority (the case of alcohol being confiscated);

-The offer to purchase imported alcohol stamps (Form 01, Appendix 4 accompanied by this message);

-Introduction.

-Identification of the people or paper with equal value.

4. Processing in case of loss, loss of food stamps

The units used, the management of which only discovered the loss of import of imported alcohol stamps must be issued a report on the loss of stamps (according to Model 03, Annex 3 issued by this Smart) is not too late (05) the day of work since the date of the loss. Stamps. The unit chief must clarify the cause, identify the individual responsibility for the prescribed treatment, and inform the relevant authorities to prevent the loss of the stamps.

During the import of imported wine stamps, the stamp case due to a shortage, the stamps are leftover after the paste or stamps are damaged (tear, broken, etc.) the organization, the business implementation of the import must be responsible for setting up the amount of food stamps lacking, excess or otherwise. Failed and refiled the amount of food stamps, corrupted the customs officer of the monitoring mission, check the cargo.

The Customs unit where the sale of stamps is responsible for repaying the purchase of the food stamps to the organization, the business performs stamp on the use of excess stamps or the exchange of a corresponding amount of stamps to the broken stamp cases, the lack of belonging. The organization's responsibility, the performing business (stamp failure, the lack of responsibility of the organization, the business-making of stamps are the cases of the jumping stamp, the failure of the manufacturer's failure).

The organizations performing stamps (the case of imported alcohol were confiscated) if the loss of the stamp had to be reported on the loss of the stamps, sent to the Customs facility where the stamp issued (according to Model 03, Annex 3 issued by this Smart) was not too late (05). You know, working day since the date of the loss of stamps.

5. Report, the situation bar using imported wine stamps

For businesses that paste stamps under the supervision of the Customs agency: The alcohol import business must first report the use of imported alcohol stamps soon after the end of the entry (Form 02, Annex 4 issued by this Smart) and sent to the company. for the Customs Officer to serve as a supervisor before the goods are concerned.

For organizations, the business buys stamps and self-responsibility for the purchase of imported wine stamps: Within the ten (10) days of work since the end date of job stickers of confiscation or import shipments, the organization, the business stamp execution must set up. The number of detailed food stamps used and sent the report to the Customs Administration for management.

The Customs Officer was responsible for the sale of stamps, overseeing the placement of the stamps that were responsible for import of imported wine stamps with the slog-grade stamp unit not too much of two (02) working days since the date the goods were adopted. The situation report uses imported alcohol stamps due to the establishment of the business as a base for the implementation of the stamp operation.

The Customs Agency for the use of imported alcohol stamps must open a book detailing the number of stamps that exist, the number of stamps sold to the business of imports, loss, failure during the period, and the end of the period, and for six months, the year on the use of stamps. of your unit, send the customs agency on the prescribed basis.

What? 6. Water stamp management in the country

1. Release of food stamps

The Directorate General of Taxation announced the release of food stamps produced in the country by text to the Department of Taxation of the Provinces, the central city before selling stamps. The use of the stamps in use has changes in size, content, form, and the Tax Directorate must have a new release notification replacing the old release announcement.

The published notification content must show: form, content, size, and individual stamps.

Domestic production of food stamps issued in the country are publicly posted on the Tax Directorate's electronic information page within fifteen (15) days of work since the date of the announcement of the release of the domestic food stamp issued in the country.

2. Number registration, type of stamp expected to use

Based on the annual alcohol production plan, the organization, the individual producing alcohol in the country must submit a plan for the number of food stamps required to be sent to the Tax Authority directly directly on November 30 of the year before the year of planning (the number of stamps must be spent). You know, you know, you know, you know, you know, you know, you know, you know, you know, you know, it's

For example, based on the 2015 wine production plan, the production facility in the country A sent a 2015 wine stamp purchase plan of 10,000,000 stamps to the Best Direct Management Tax Agency was on November 30, 2014.

Organizations, individuals who produce alcohol in the country do not register a plan to use a food stamp as if there is no need for food stamps.

In the case of variable alcohol production, in the year there is a change in demand for stamps, organizations, individuals producing the registration of the number of stamps required by the year of planning (according to Model 05, Annex 3 issued by this Information). Organizations, individuals who produce alcohol deposits that regulate the amount of stamps that need to buy more of the five plan to the Direct Management Tax Agency prior to the date offer to purchase stamps of at least ten (10) days of work.

For example: The alcohol production facility in the country A has sent the 2015 wine stamp purchase plan of 10,000,000 stamps, but by the end of the quarter 2015, the A saw a change in the need for food stamps of 2015 was 10,500,000 food stamps, the A must submit the registration registration number. The amount of stamps required by 2015 with the Tax Authority prior to the date of the offer to purchase stamps of at least ten (10) days of work.

In the end of the five plans that the business did not use the amount of stamps purchased, the remaining number of stamps continued to be used for the next year.

3. Sales of stamps

The Internal Revenue Service is responsible for the Department of Taxation of the Provinces, the city's central city. The Department of Taxation of the provinces, Cities, Taxation of Taxation is responsible for organizing a sale of domestic wine stamps to organizations, individuals with alcohol-producing licenses (including the manual alcohol production licence for business purposes, the licence to produce public wine). In order to organize, the individual self-stickers in the country by regulation.

The planned purchase base, the planned purchase of the five-plan stamp plan, when it comes to the Direct Management Tax Authority to recommend the holding of the organization stamp, the individual must have the following papers:

-The proposed purchase of food stamps produces domestic consumption (Model 01, Annex 3 issued by this Information);

-A copy of the certificate of alcohol production licensed by the prescribed authority (when first stamps);

-Business introduction.

-The paper's proof of the people directly to the stamps on the statute of limitations on the identity of the law on the identification of the people.

4. The situation report uses food stamps

Quarterly, the individual who produces alcohol consumption in the country uses stamps to form and sends out alcohol stamps using food stamps to the Direct Management Tax Authority (according to the Form 06, Annex 3 issued by this Information); the deadline sends reports to the Agency. The slog tax is the 30th of the first month.

5. Processing of the organization ' s alcohol stamps, individuals who produce cease production, dissolution, bankruptcy; division, separation, mergers; and

The organization, the individual who produces alcohol in the country at the cessation of production, dissolved, the bankruptcy must carry out the stamp and execution of the remaining stamps without the need for use within the year (05) working days since the date of the organization, the individual announced the stop production. Or the date of the dissolution, the bankruptcy.

In case of organization, the individual merged: The Tax Authority implemented the number of existing stamps that existed, the individual merged to the name, the organization's tax code, the following merger.

In the event of the organization, the individual split: The Tax Authority performed the number of stamps that survived the name, the tax code organized, the following individual split on the organization's offer, the individual split.

Strictly prohibited organizations, individuals transferred, sold (except for the Tax Authority), loan, loan to other organizations, individuals.

6. Processing in case of loss, loss of food stamps

The organization, the individual producing alcohol consumption in the country discovered the loss of stamp duty, sent to the Direct Management Tax Authority (by Form No. 03, Annex 3 issued by this Notice) the slowest not too year (05) working days from the date. I found out the loss of stamps.

Organizations, individuals who produce alcohol consumption in water with damaged food stamps (tear, failure ...), stamps do not have the need to use the text with the Registration Details Table with the Direct Management Tax Authority; the Treasury Department authorized the Bureau of Internal Revenue Control. There's an approved text on the unit. The unit itself is responsible for the number of canceled stamps.

The alcohol stamp filing included:

-Tax Department's revoked acceptance text;

-Decided to set up the Board of Stamp (for the organization);

-Notification of alcohol stamps.

The evacuation records are held in the organization, the individual who destroys the food stamps. The resulting cancellation notice (Model 02, Annex 3 issued by this message) must be sent to the slothless Direct Direct Management Tax Agency (05) working day since the date of the cancellation.

Chapter III

RESPONSIBILITY FOR TESTING AND PROCESSING

What? 7. Check out

The authorities within the scope, the powers, their duties are responsible for testing, tightly controlled to detect and process violations of the stamps on alcohol products according to this privacy regulation.

What? 8. Waste Processing

Alcohol imports and alcohol produced in the water of the type must paste but not paste stamps; or inproperly paste stamps, paste stamps are considered to be a commodity violation and regulated by the order of contraband, counterfeit goods, counterfeit goods.

The import business, organization, individual alcohol producing alcohol in the country does not perform the import of imported alcohol products and domestic production is infringed and will be processed under regulation at Article 23 of the number of countries. 94 /2012/NĐ-CP December 12, 2012 of the Government of the Regulation of Production, Business of Alcohol.

Importing businesses, organizations, individuals who produce alcohol in the country do not make the right of reporting on reporting, disposal of stamps, stamp decisions with the Tax Agency, the Customs agency being treated according to regulation at Article 40 Digital Protocol. 109 /2013/NĐ-CP September 24, 2013, of the Government's Regulation of Administrative Infringement in the field of price management, fees, fees, invoices.

The organization, individual in the business country, the illegal possession of a liquor product law that does not paste stamps or stamps it will be punished for administrative violations in the commercial sector.

Chapter IV

THE ORGANIZATION.

What? 9. On the printing budget

The Customs Service does sell alcohol stamps imported to businesses importing alcohol when it comes to customs procedures. The tax authority sells food stamps in the country to organizations, individuals with alcohol-producing licenses (including the manual alcohol production licence for business purposes, the Industrial Wine Production License).

Proceeds from the sale of the food stamps make up the cost of ordering the printing set and the prescribed stamp release fee.

What? 10. Paste product stamps produced in the water survive the suture until December 15, 2013.

The organization, the business individual commercial of alcohol products must be listed, and the wine product table until December 15, 2013 (according to Model 7, Appendix 3 is accompanied by this Information).

The table for alcohol products that existed until December 15, 2013 had to be examined by the Market Management Authority, confirmed and sent the Administrative Tax Authority from December 1, 2013, and as of December 15, 2013.

The Direct Management Tax Agency based on the Wine Products Board until December 15, 2013, there was a confirmation of the market management agency of the same level to sell stamps to organizations, individuals to paste themselves.

What? 11. Regulation of Performance

1. This message was effective from 1 January 2014.

2. Repeal the manual content issued by the Ministry of Finance prior to this date that the enforced effect is not consistent with the guidance at this message.

3. In the course of the execution if there is an entangriation of ministries, industry, local, organizations, individuals who respond in time to the Ministry of Finance to review the revised guidelines, complement the ./.

KT. MINISTER.
Chief.

(signed)

Đỗ Anh Tuan