Circular No. 207/2012/tt-Btc: Guidelines For Determining The Selling Price Of Tobacco Seized Smuggled Quality For Business Make Re-Export And The Management And Use Of Revenues From Back To ...

Original Language Title: Thông tư 207/2012/TT-BTC: Hướng dẫn xác định giá bán thuốc lá còn chất lượng nhập lậu bị tịch thu cho doanh nghiệp thực hiện tái xuất và việc quản lý, sử dụng nguồn thu từ tái xuất thuốc theo ...

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CIRCULAR instructions determine the selling price of tobacco seized smuggled quality for business make re-export and the management and use of revenues from the re-export of medicines under decision 1112/QD-TTg dated December 21, 2012 of the Prime _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ pursuant to Decree No. 60/2003/ND-CP dated 6/6/2003 of Government of detailed rules and guidelines for implementing the law on the State budget;
Pursuant to Decree No. 118/2008/ND-CP on November 27, 2008 of the Government functions, tasks, powers and organizational structure of the Ministry of finance;
Implementation of decision No. 1112/QĐ-TTg dated 21/9/2012 of the Prime origin pilot quality smuggled tobacco seized;
At the suggestion of the Director of tax policy;
The Minister of Finance issued circulars define sale price of cigarettes also seized smuggled quality for business make re-export and the management and use of revenues from recovered smuggled quality tobacco seized under decision No. 1112/QĐ-TTg dated 21/9/2012 of Prime as follows : chapter I GENERAL PROVISIONS article 1. The scope of application of this circular instructions determine the selling price of tobacco seized smuggled quality for business make re-export and the management and use of revenues from recovered smuggled quality tobacco seized under decision No. 1112/QĐ-TTg dated 21/9/2012 of the Prime on the pilot back tobacco seized smuggled quality.
Article 2. Application object 1. Steering Committee of the anti-smuggling, counterfeiting and commercial fraud Central and the permanent Division (referred to as the Central Steering Committee 127); Steering Committee of the anti-smuggling, counterfeiting and commercial fraud issued the permanent division and help the (Steering Committee 127 local).
2. The Department of finance at the central cities, where enterprises are based Industry specify make re-export quality smuggled tobacco seized (hereinafter referred to as the Department of Finance).
3. The Agency do the clues under the provisions of section II, the Guide piloted re-export tobacco seized smuggled quality attached to decision No. 5500/QD-BCT of the Ministry of industry and trade on 20/9/2012.
4. The anti smuggling force in each province, central cities (police, customs, market management, border guard ...).
5. Business Industry specify make re-export quality smuggled tobacco seized (hereinafter referred to as enterprise).
Chapter II DEFINED the PRICE QUALITY SMUGGLED TOBACCO SEIZED to RE-EXPORT article 3. Order and procedure for determining quality of smuggled tobacco seized sold to enterprises recovered 1. The Agency chaired determine price: Department of finance where the closed business headquarters is chaired determined and announced sale price of cigarettes also seized smuggled quality for enterprises appeared.
2. The order and procedure for determining the selling price of cigarettes smuggled quality also seized: a) construction business purchase price specific to each label, including tobacco types and submit Department of finance;
b) after receiving the text of the proposed business determine the price of tobacco seized smuggled quality, Department of finance, in collaboration with the Steering Committee 127 local, the forces against local smugglers consider, determine and announce the sale price of smuggled cigarettes seized for business within 5 working days from when the Department of finance received recommended by business. The Department of finance is responsible for reported sale price, kept the records identify the price includes: the minutes of the meeting determines the price of the unit, the suggested text reviews of business and other related documents (if any).
Where necessary, the Department of Finance established the Council determine the selling price of tobacco seized smuggled quality for business make re-export (hereinafter referred to as the Committee).
c) component the Council determine the selling price of tobacco seized smuggled quality for business done appeared include: head of finance is the Chairman of the Council, representatives of the Division for management expertise in the Department of finance, Permanent Representative Steering Committee 127 local agency representatives, against local smugglers and authorities, the Organization related to the sales of smuggled cigarettes seized.
Valuation Council is responsible for determining the selling price of cigarettes within 10 working days from when the Department of finance received the text of the business proposal. The Department of Finance issued a notice of sale price of cigarettes according to the conclusions of the Council, determining records retention include: the minutes of the meeting of the Council text, pricing the price proposal of business and other related documents (if any).
3. sale price quality smuggled tobacco seized for execution by the re-export business Department of finance notice is in effect to the end of 2013.
The case of the selling price of cigarettes according to re-export business contracts with foreign importers have large fluctuations of more than 20% from the sale price of cigarettes under the contract appeared at the time that the Department of Finance release announcements or phylogenetics case new cigarette price announcement is not yet in the enterprise is responsible for building the new purchase price levels for each label tobacco type, suggest Department of finance determines the sale price of cigarettes also seized smuggled quality for enterprises appeared. Order and procedure for determining the price of cigarettes made according to the instructions in paragraph 2 of this Article.
Article 4. The authority and responsibility of the Agency chaired determine price and related parties: 1. The Department of Finance:-hosted, in cooperation with the relevant agencies to determine the selling price of tobacco seized smuggled quality for business make re-export; where necessary the Council valuation to determine the selling price of tobacco seized smuggled quality for enterprises appeared.
-To base conclusions on prices has been consistent units, the Department of Finance announced sale price of cigarettes also seized smuggled quality for business make re-export and send notice of the selling price of cigarettes to the Steering Committee 127 Central and the Steering Committee 127 to inform focal agencies know and implement.
-Archive records specify the price includes: the minutes of the meeting determines the price or the Board's valuation thereon; suggested text reviews of business and other related documents (if any).
2. Business: construction-specific price for each label, including tobacco types and submit Department of finance; responsible for the reasonableness of data, documents and reports.
-Make buy cigarettes according to announce the price of the Department of finance.
3. The agency focal point: local focal agencies based on the reported sale price of cigarettes by the Department of Finance issued a contract to buy, sell with business and made to hand over the cigarettes after the business had filed documents enough money in the Agency's custody account leads open in the State Treasury.
4. relevant agencies: focal agencies, enterprises and agencies, relevant units responsible for providing the information required by the Department of finance and be totally responsible for the honesty, correct about the sources and the information provided.
Chapter III management, USE of REVENUES FROM RE-EXPORT QUALITY SMUGGLED TOBACCO SEIZED article 5. Management principles and the use of revenues from re-export quality smuggled tobacco seized 1. Business, after the classification of smuggled cigarettes seized in the same focal agencies, contracted to buy, selling smuggled cigarette seized also the quality to rebirth with the clue then make payment on account of the custody of the local focal agency opened in the State Treasury.
2. The proceeds from re-exporting cigarettes after cover the expenses in the order below is 100% used to serve against smuggling of forces against smuggling have designated focal agencies make re-export quality smuggled tobacco seized :-support for ensuring the conditions for handling concentrate, smuggled cigarette seized, including the assessment and classification of tobacco quality appeared to be (if any); transaction costs, concluded with the enterprise to export quality smuggled tobacco seized (if available); the cost of shipping the cigarettes also seized smuggled quality to delivery locations for business (if any);
-The cost of culling poor quality cigarettes smuggled seized that getting handover focal agency from the force but appeared not to be.
-Extract 10% from funds left (after deducting costs for processing the rebirth and destruction of tobacco) for the Steering Committee 127, which extract 3% for the Steering Committee 127 excerpted and 7% for Central Steering Committee 127 local agency's clue.
3. Agency for clues on how the number of smuggled cigarettes seized have been delivered (including tobacco quality tobacco appeared and destroyed) to allocate the proceeds from re-exporting cigarettes left for anti smuggling force assigned the agency focal point.
4. 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.
5. do not use the funds to spend on the other content not related to the prevention of smuggling.
6. The unit cost used to track private accounting, budget support. The number of funds not expended was transferred the following year to continue to use for the content in accordance with this circular.
Article 6. Using funding from the re-export quality smuggled tobacco seized 1. As for the anti smuggling: a) support for ensuring the conditions for handling concentrate, smuggled cigarette seized, including the assessment and classification of tobacco quality appeared to be (if any);
b) transaction costs, concluded with the enterprise to export quality smuggled tobacco seized (if available);

c) shipping costs tobacco seized smuggled quality to delivery locations for business (if any);
d) Spending in support of the information gathering, testing, verification, arrest, fostering do night, overtime;
DD) Genus shopping means to directly support the work of combating smuggling of cigarettes under the provisions;
e) Genus rewarded for collective, individual achievements in the prevention of smuggling.
2. for the Steering Committee 127 Central Steering Committee 127 and the local: a) the genus build support plans, schemes, the scheme of operations, prevention of smuggling;
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 the prevention of smuggling;
d) support the Organization of periodic inspection or irregularly on the prevention of smuggling;
DD) support Expenditure summary, summarizing, reward motivate organizations, individual achievements in the prevention of smuggling;
e) Spend training, professional training for the task force against smuggling.
3. Heads, the unit specified in item 1, item 2 of this decision to spend based on the standards and norms, modes by the competent State Agency regulations. The case of the genus yet have content standards, norms, by competent State bodies, heads, the provisions of paragraph 1, item 2 of this decision but must ensure consistent with the mode of financial management of the State and is responsible for its decision.
Chapter IV IMPLEMENTATION article 7. Effective enforcement of this circular have effect at the same time the effect of decision No. 1112/QD-TTg by the Prime Minister about the pilot back quality smuggled tobacco seized is on 21 August 2012 and apply to foremost on December 31, 2013.
In the implementation process if any obstacles, suggest the bodies, timely reflect the units of the Ministry of finance to study the resolution.