Circular 57/2012/tt-Btc: Guide The Pilot Mechanism To Mobilize Funds To Support The Prevention, Fight Against Smuggling Cigarettes And Manufactured Tobacco Trafficking, Counterfeiting

Original Language Title: Thông tư 57/2012/TT-BTC: Hướng dẫn 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

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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;

The comments made by the Prime Minister at no. 290/VPCP-KTTH November 13, 2012;

The Ministry of Finance shall guide the implementation of a pilot mechanism to mobilize and manage, use the funds to support the prevention, fight against smuggling cigarettes and manufactured tobacco trafficking, counterfeiting as follows: section I GENERAL PROVISIONS article 1. Scope this circular guide mechanism to mobilize funding source donations from enterprises producing tobacco business to form the Foundation for the prevention of smuggling cigarettes, tobacco production and trade (hereinafter 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 voluntarily 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 destroyed smuggled cigarettes, counterfeit cigarettes; 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) directly implement the work of directing, coordinating the forces to deploy capture, handle destroyed smuggled cigarettes, counterfeit cigarettes; The Board of the Fund of the Vietnam tobacco Association.

Section 2 CONTENT MOBILIZATION MECHANISM 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 based on the actual number of cigarettes smuggled, counterfeit cigarettes seized, disposed of destruction years ago; the expected number of years of planning and the State's current mode of management, handling of exhibits, media confiscating additional State funds due to violation of the law;

b) level contributed to the Foundation of every business must be public, ensure fairness, equality among enterprises; encourage enterprises to facilitate higher levels of contribution;

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 perform testing, stop, capture, handling, destroyed smuggled cigarettes, counterfeit cigarettes and other coordination activities , professional training, Conference summary, summarizing, reward, the common law on the prevention of smuggling cigarettes and tobacco production and sales. Do not use the Fund to spend on the other content not related to the activities of smuggling cigarettes, tobacco production and sales.

b) the payment is for the forces to function in the prevention of smuggling of fake tobacco cigarettes, based on the actual number of cigarettes seized were destroyed on the decision to confiscate the Agency's arrest, violation processing and destroyed smuggled cigarettes the fake cigarettes, of the Council handle destroyed.

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 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 is pirated, counterfeit tobacco cigarettes due to administrative violations are made according to the provisions of the law on management and handling exhibits, media confiscating additional State funds due to administrative violations.

For example, In estimating the State budget by 2012, the market management Bureau A deployed funding for operation against pirated goods, commercial fraud, counterfeiting is 400 million. Suppose that in the year 2012 was 1.2 million sacks of tobacco smuggled counterfeit cigarettes, then in addition to funding assistance under the guidelines in article 5 of this circular, the market management Bureau A 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 announce a Fund contribution rates), based on the actual situation of smuggling cigarettes and manufactured tobacco trafficking, counterfeiting, the coordinating organization, deployed against contraband cigarettes, counterfeit cigarettes of the Steering Committee 127 Central, scheduled on the number of cigarettes seized , culled and necessary funding levels support calculated according to the first ever actual cigarettes seized, destroyed stated in clause 1, article 5 of this circular, the Vietnam tobacco Association unify with enterprises producing tobacco business estimating total mobilization of Fund contribution funding.

b) based on the plan of producing cigarettes annually and estimates about the extent of the mobilization of funds to contribute funds (after excluding the contribution of the voluntary support business higher public contributions), the Vietnam tobacco Association determines the rate of contribution to the plan applicable to businesses.

For example, the revenue plan produced cigarettes tobacco industry in 2012 is 15,000 billion, including sales of the business A is 5,000 billion. Estimation of the level of mobilization of Fund contribution is 45 billion, in which private enterprise A voluntarily contribute 50%, so, funding levels should mobilize in 2012 as a base determines the General contribution rate for the remaining business is 22.5 billion. Proportion (%) of plan contributions generally apply for the rest of the business is determined as follows: 22.5 billion/(5,000-15,000) = 0.225% rate c) Vietnam tobacco Association public notice for businesses on the estimation of the level of mobilization of funds and Fund contribution rate (%) contributed to the plan applicable to businesses.

Based on the sales plans of each business in the year, the Vietnam tobacco Association determined the Fund contribution rate estimates for the whole year of each business (according to the model No. 1 attached to this circular) and notify the business to do the base implementation, at the same time submit the Finance Ministry (General Directorate of Taxes) and the local tax Bureau where the enterprise closes headquarters to track.

d) quarterly, based on the rate of contribution to the plan applicable 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 the money on Tobacco Free Association In the first 10 days of each quarter. The number of funds used in support of the prevention of smuggling cigarettes, tobacco production and trade of fake 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 the fight against contraband cigarettes, counterfeit cigarettes, include the following expenses: a) support for the arrest, foster made the night, overtime , handles, destroyed 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 achievement in the work of smuggled tobacco prevention and smoking.

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 destroyed smuggled cigarettes, counterfeit cigarettes).

The level of funding support is 1,000 Dong/how, without distinction according to the value (or lower advanced level). Additional support 100/cover for the cost of destruction of tobacco contraband, counterfeit cigarettes, encourage use of measures culled doesn't affect the environment and consistent with local conditions destroyed.

2. Support for the Steering Committee 127 Central and the Steering Committee 127 local in organization development, direction, check the implementation of measures for prevention of smuggling cigarettes and manufactured tobacco trafficking, counterfeiting, including the following: a) the genus build support plans projects, project operations, prevention of smuggling cigarettes and tobacco production and trade;

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 cigarettes and tobacco production and trade;

d) support the Organization of periodic inspection or irregularly on the prevention of smuggling cigarettes and tobacco production and sales in the locality;


DD) support Expenditure summary, summarizing, reward motivate organizations, individual achievements in the prevention of smuggling cigarettes and tobacco production and sales.

Of funding support for the activities of the Steering Committee 127 Central and the Steering Committee 127 local must not exceed 10% of the funding support for the forces directly arrest referred to in paragraph 1, article 6 of this circular, in that 3% of the extract for the Steering Committee 127 Central and 7% extract for the local Steering Committee 127 where smuggled cigarettes, imitation cigarettes seized, destroyed.

3. Support for the Executive Committee of the Vietnam tobacco Association Funds a) allowances diem went to work at the local tobacco smuggled;

b) costs for staff, professional member of the American Association, testing, monitoring, enforcement of pirated cigarettes culled 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 photo, computer.

The expenses on the compliance regime of the State's current spending and do not exceed 5% of funding support to direct forces arrest referred to in paragraph 1, article 6 of this circular.

Article 6. 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, processed tobacco smuggled destruction the fake cigarettes,: text based notification of the Steering Committee 127 local number, category of cigarettes smuggled, counterfeit cigarettes actually captured, destroyed, 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 batches of cigarettes seized, destroyed, through clues is the Steering Committee 127 locality 2 steps: upon receipt of the notice of the local Steering Committee 127 on the number, types of cigarettes seized (attached to decide handling of confiscated smuggled cigarettes , fake cigarettes) tobacco Association, Vietnam advance of 50% funding support defined for batches of tobacco were arrested.

When the notice of the local Steering Committee 127 on the number, types of cigarettes seized were destroyed (the enclosed report on the destroyed cigarettes smuggled, counterfeit cigarettes), the Vietnam tobacco Association paid 50% of the cost of the remaining support.

The latest is 10 working days from the date of receiving the written notice of the Steering Committee 127 local and accompanying papers, the Vietnam tobacco Association transferred funds on account of the Steering Committee 127 local.

When the funding was received by the Vietnam tobacco Association moved to, the Steering Committee 127 local responsibility to advance or payment for the direct function forces captured, destroyed smuggled cigarettes, counterfeit cigarettes.

2. for the Steering Committee 127 Central and local: based result captured, destroyed smuggled cigarettes, fake cigarettes of each quarter, the Vietnam tobacco Association transfer funding for the Steering Committee 127 Central and the Steering Committee 127 provinces, where smuggled cigarettes the fake cigarettes, captured, destroyed in 10 days the beginning of the next quarter.

Article 7. 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 forces function and the Steering Committee 127 Central, the Steering Committee 127 provinces, details by audience 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 submit the Finance Ministry (General Directorate of Taxes) 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 8. Destroyed smuggled cigarettes, fake cigarettes The destroyed cigarettes smuggled, counterfeit cigarettes are conducted periodically under the witness of the Vietnam tobacco Association, as follows:-Unit, agency decision to confiscate smuggled cigarettes, counterfeit tobacco plan destroyed send the Steering Committee 127 local 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 destroyed cigarettes smuggled, counterfeit cigarettes. Notice of the destroyed cigarettes smuggled, counterfeit cigarettes must be delivered to the Vietnam tobacco Association at the latest 7 days before conducting the culling.

-The destroyed cigarettes smuggled, counterfeit cigarettes are made monthly, the case of the number of cigarettes the largest arrest could destroy the Organization several times a month.

-Organized destruction of tobacco smuggled, counterfeit cigarettes by the Board handling the destruction done and must establish a full signature of the members of the Board according to the instructions in circular No. 12/2009/TT-BTC on 20th January 2010 in the Ministry of Finance shall guide the handling of administrative violations as exhibits goods easily damaged items, and the management of proceeds from handling exhibits, media confiscating additional State funds due to administrative violations.

Article 9. 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 7 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 proceeded to destroy the Vietnam tobacco Association has the responsibility to recommend the Agency to arrest, handling confiscated smuggled cigarettes, counterfeit cigarettes soon conduct destroyed. No case to tobacco destroyed, Vietnam tobacco Association revoked funding has supported the advance and inform the Board of the central processor and 127.

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.

Section 3 IMPLEMENTATION article 10. Effect 1. This circular has the effect after 45 days from the date of signing and apply from 1 January 2012 to 31 December 2013. Every year, the Ministry of finance, in collaboration with the Steering Committee 127 central Vietnam tobacco Association and conducted preliminary reviews of the results of this pilot mechanism.

2. This circular replaces circular No. 75/2007/TT-BTC dated 11 July 2007 of the Ministry of finance guidelines on pilot mechanism to mobilize funds to support the prevention, fight against smuggling cigarettes and cigarette trafficking, production and circular No. 78/2009/TT-BTC on April 20, 2009 by the Ministry of finance revised Supplement circular No. 75/2007/TT-BTC.

In the process, if any obstacles, suggest the agency unit, reflecting on the Finance Ministry to coordinate resolution./.