Nội dung toàn văn Circular No. 160 /2013/TT-BTC on printing issuing managing using stamps for imported wine domestic wine
MINISTRY OF FINANCE | SOCIALIST REPUBLIC OF VIETNAM |
No. 160 /2013/TT-BTC | Hanoi, November 14, 2013 |
CIRCULAR
GUIDANCE ON PRINTING, ISSUING, MANAGING, AND USING STAMPS FOR IMPORTED WINE AND DOMESTIC WINE
Pursuant to the Government's Decree No. 94/2012/ND-CP dated November 12th 2012 on the wine production and wine trading;
Pursuant to the Government's Decree No. 118/2008/ND-CP dated November 27, 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
At the request of the Director of the General Department of Taxation and the Director of the General Department of Customs,
The Minister of Finance issues a Circular providing guidance on the implementation of the Decree No. 94/2012/ND-CP on printing, issuing, managing, and using imported wine and domestic wine.
Chapter I
GENERAL REGULATIONS
Article 1. Scope of regulation
This Circular deals with the printing, issuance, management, and use of stamps for imported wine and domestic wine (hereinafter referred to as wine stamps).
Stamps for imported wine and wine produced and sold in Vietnam (hereinafter referred to as domestic wine) shall only be sent to the organizations and persons that have license for wine production or licenses for wine distribution.
Article 2. Subjects of application
1. Wine produced and sold in Vietnam from January 01, 2014 and imported wine for sale in Vietnam must bear the stamp on its package.
2. The cases in which the stamp may be omitted:
- Wine produced manually for selling to the companies licensed to produce wine for further processing;
- Wine produced at home for export, introduction, or exhibitions overseas;
- Imported wine within the duty-free allowance as prescribed in the Law on Export and import tax and its guiding documents.
Chapter II
SPECIFIC REGULATIONS
Article 3. Stamp designs and regulations on sticking stamps
1. Principles
Imported wine and domestic wine must be packed in bottles, jars, cans, bags, or boxes (hereinafter referred to as bottles). Each bottle must bear a stamp. If the wine bottle is wrapped in a nylon cover, the stamp must be stuck on the bottle before it wrapping the nylon cover.
2. Stamp designs
The designs of stamps for imported wine are provided in Appendix 1 to this Circular.
The designs of stamps for domestic wine are provided in Appendix 2 to this Circular.
3. Stamp position
The stamp shall be stick so that it seals the part of the package through which wine is poured (cap, spout, etc.) so that it will be torn and cannot be reused once the bottle is opened.
4. Stamping units
For wine bottles imported through border checkpoints: stamps shall be stuck where goods are undergoing physical inspection under the supervision of a customs official.
For imported wine that is bottled in Vietnam: stamps shall be stuck where wine is bottled before being sold on the market.
For wine produced in Vietnam: the organizations and persons having licenses to produce wine (including the licenses for small-scale production of wine for sale and licenses for mass production of wine) for sale in Vietnam - hereinafter referred to as domestic wine producers - must stick stamps on wine products at the factory where wine is bottled and before wine is sold on the domestic market.
Article 4. Principles for stamp management
The designs of stamps for imported wine and domestic wine are provided by the Ministry of Finance in Appendix 1 and Appendix 2 to this Circular.
The General Department of Customs shall print and issue stamps for imported wine.
The General Department of Taxation shall print and issue stamps for domestic wine.
Wine stamps shall be printed, issued, management, and used in accordance with current regulations on management and use of tax documents.
Article 5. Management of stamps for imported wine
1. Announcement of stamp issuance
The General Department of Customs shall send the announcement of the issuance of stamps for imported wine to Customs Departments of provinces before selling. If the size or contents or format of the current stamp design is changed, the General Department of Customs shall replace the old announcement with a new announcement. The announcement of issuance must specify the formats, contents, sizes and characteristics of every stamp design.
The announcement of issuance of stamps for imported wine shall be posted on the website of the General Department of Customs within 15 days from the day on which the new design of stamps for imported wine is issued.
2. Provision of stamps for imported wine
The General Department of Customs shall provide stamps for Customs Departments according to the demands registered annually.
Based on the quantity of goods declared by importer, the customs authority where import procedure is carried out shall sell stamps to the importer and write the quantity of stamps and their serial numbers on the declaration of imported wine.
If wine is imported and then bottled in Vietnam, the amount of imported wine and the corresponding quantity of wine bottle must be registered with the customs authority where the declaration is opened at the beginning of the year so that the customs authority can estimate the quantity of stamps to be sold.
If the confiscated imported wine is permitted by a competent authority to be sold on the market, then the agency that decided the confiscation must notify the customs authority of the amount of wine confiscated for the customs authority to sell stamps before wine is sold on the domestic market.
3. Procedure for selling stamps for imported wine
When buying stamps, the wine importer must have:
- The customs declaration or the decision to sell goods confiscated and sold at auction made by a competent authority, and a certification of quality of confiscated imported wine (if wine is confiscated);
- The request for the sale of stamps for imported wine (Form 01 in Appendix 4 to this Circular);
- A letter of introduction;
- The ID card or an equivalent paper.
4. Where stamps for imported wine are lost or damaged:
The unit that discovers the loss of stamps for imported wine must send a report on the loss of stamps to the inferior agency (Form 03 in Appendix 3 to this Circular) within 05 working days from the day on which the loss is discovered. The head of the unit must identify the causes and the responsible persons, then request relevant agencies to prevent the improper use of the lost stamps.
While sticking the stamps for imported wine, the importer must make a report on the needed or excess quantity of stamps, the quantity of damaged stamps, and return the excess stamps to the customs officials that supervise the goods.
The customs unit that sells the stamps shall return the payment for the excess stamps to the importer, or replace the damaged stamps, or provide the needed stamps if the importer is not accountable for the damage or insufficiency of stamps (the numbers are not continuous or stamps is damage is due to manufacturer’s fault)
The report on the loss of stamps (for imported wine that is confiscated) must be sent to the customs authority that issued them (Form 03 in Appendix 3 to this Circular) within 05 working days from the day on which the loss is discovered.
5. Report on payment and use of stamps for imported wine
If stamps are stuck under the supervision of the customs: the wine importer shall make a report on the use of stamps for imported wine right after the import (Form 02 in Appendix 4 to this Circular) and send it the supervising customs official before the goods receive customs clearance.
If stamps for imported wine are bought and stuck without the supervision of the customs: within 10 working days from the day on which the importer finish sticking stamps on the confiscated or imported goods, the organization that sticks stamps shall make a report on the serial numbers of stamps used and send it the customs authority that issued the stamps.
The customs official that sells stamps and supervises the sticking of stamps shall settle the payment for stamps for imported wine with the unit that issues the stamps within 02 working days from the day on which the goods receive customs clearance. The report on the use of stamps for imported wine made by the company is the basis for settling the payment for used stamps.
The customs authorities that use stamps for imported wine must monitor the quantity of stamps in the beginning of the reported period, the quantity of stamps that are received, sold to importers, lost, and damaged during the reported period, the remaining quantity at the end of the period, and send quarterly, biannual, and annual reports to the superior customs authority.
Article 6. Management of stamps for domestic wine
1. Announcement of stamp issuance
The General Department of Taxation shall send the announcement of the issuance of stamps for domestic wine to Departments of Taxation of provinces before selling. If the size or contents or format of the current stamp design is changed, the General Department of Taxation shall replace the old announcement with an announcement of new issuance.
The announcement of issuance must specify the formats, contents, sizes and characteristics of every stamp design.
The announcement of issuance of stamps for domestic wine shall be posted on the website of the General Department of Taxation within 15 days from the day on which the announcement of issuance of stamps for domestic wine takes effect.
2. Registration of intended quantity and types of stamps
Based on the annual wine production plan, the domestic wine producer shall send a report on the needed quantity of stamps to the governing tax authority by November 30 of the year preceding the reported year (specify the quantity of each type of stamps in Form 04 in Appendix 3 to this Circular).
Example: According to the wine production plan in 2015, domestic wine producer A sends a plan for buying 10,000,000 wine stamps in 2015 to the tax authority by November 30, 2014.
Domestic wine producers that do not submit the plan for buying wine stamps are considered having no demand for stamps.
If a change in the wine production during the year leads to a change in the demand for stamps, the producer shall register the additional quantity of stamps in the year (Form 05 in Appendix 3 to this Circular). The wine producer shall send the registration of change in additional quantity of stamps to the governing tax authority at least 10 working days before the buying date.
Example: Domestic wine producer A has sent a plan for buying 10,000,000 wine stamps in 2015. At the end of Q1 2015, producer A recognizes a need of 10,500,000 wine stamps in 2015. Producer A must send a registration for additional quantity of stamps in 2015 to the tax authority at least 10 days before the buying date.
If the producer does not use up the quantity of stamps bought at the end of the year, the remaining ones may be used in the succeeding year.
3. Selling wine stamps
The General Department of Taxation shall provide wine stamps for Departments of Taxation of provinces. Departments of Taxation of provinces and Sub-departments of taxation shall sell stamps for domestic wine to the domestic wine producers. Wine producers shall stick the stamps on their products themselves.
Based on the plan for buying stamps or for buying additional stamps, the following documents must be presented when making the request of stamp issuance directly at the tax authority:
- The written request for the sale of stamps for domestic wine (Form 01 in Appendix 3 to this Circular);
- An certified true copy of the license for wine production issued by a competent authority (when receiving stamps for the first time);
- A letter of introduction;
- The unexpired ID card of the person that directly buys stamps at the tax authority.
4. Report on the use of wine stamps
The domestic wine producer that uses stamps must make and send a report on the use of wine stamps to the governing tax authority every quarter (Form 06 in Appendix 3 to this Circular) by the 30th of the first month of the next quarter.
5. Handling wine stamps of the producers that have been suspended, been dissolved, bankrupt, divided, split, or merged
When a domestic wine producer suspends the production, is dissolved, or is bankrupt, payment for the stamps shall be settled and the unused stamps must be destroyed within 05 working days from the day on which the producer announces the suspension or the day on which the dissolution or bankruptcy is decided.
Where the producer is merged: the tax authority shall transfer the remaining stamps to the entity to which the producer is merged.
Where the producer is divided: the tax authority shall transfer the remaining stamps to the new entities established after the division.
It is prohibited to transfer, sell, lend, or loan out wine stamps to other entities (except for tax authorities).
6. Settlement for lost and damage wine stamps
When the loss of stamps is discovered, the producer of domestic wine must make a report on the loss and send it to the governing tax authority (Form 03 in Appendix 3 to this Circular) within 05 working days from the day on which the loss is discovered.
The producer of domestic wine that has damaged stamps or unneeded stamps shall send a written request for permission to destroy them, enclosed with a detailed list, to the governing tax authority. The Ministry of Finance shall authorized the Director of the Department of Taxation to permit the destruction that the producer’s premises in writing. The producer is responsible before the law for the destructed stamps.
A stamp destruction dossier consists of:
- A written permission for the destruction made by the Department of Taxation;
- A decision to establish a Stamp Destruction Council (if the producer is an organization);
- A notification of destruction report.
The destruction dossier shall be kept by the organization or person that destroys the wine stamps. The notification of destruction result (Form 02 in Appendix 3 to this Circular) shall be sent to the governing tax within 05 working days from the destruction.
Chapter III
RESPONSIBILITY FOR INSPECTING AND PENALIZING VIOLATIONS
Article 7. Inspection
Competent authorities shall carry out inspections to discover and penalize the violations pertaining to wine stamps in accordance with this Circular.
Article 8. Penalties for violations
The products bearing no stamps while stamps are compulsory, the products on which stamps are stuck improperly, the products bearing fake stamps are considered illegal and shall be handled as smuggled, fake, or counterfeit goods.
Wine importers and domestic wine producers that fail to stick stamps on imported wine and domestic wine shall incur the penalties in Article 23 of the Decree No. 94/2012/ND-CP.
Wine importer and domestic wine producer that fails to adhere to the regulations on reporting, stamp destruction, and settlement of payment for stamps with tax authorities and customs authorities shall incur the penalties in Article 40 of the Government's Decree No. 109/2013/ND-CP dated September 24, 2013 on penalties for administrative violations pertaining to management of prices, fees, charges, and invoices.
Domestic organizations and persons that illegally trade or store wine without stamps or wine bearing fake stamps shall incur the penalties for administrative violations pertaining to trading.
Chapter IV
IMPLEMENTATION
Article 9. Budget for printing stamps
Customs authorities shall sell stamps for imported wine to the wine importers during the customs procedure. The tax authorities shall sell stamps for domestic wine to domestic wine producers.
The money collected from the sale of stamp must be sufficient to covert he printing cost and issuance cost as prescribed.
Article 10. Sticking stamps on unsold domestic wine products until December 15, 2013
The organizations and persons that sell wine must enumerate and make manifests of unsold wine products until December 15, 2013 (Form 07 Appendix 3 to this Circular).
The manifest of unsold wine until December 15, 2013 must be checked, certified by a market management agency, and sent to the governing tax authority within the period from December 01, 2013 to December 15, 2013.
Based on the manifests of unsold wine until December 15, 2013, which are certified by the market management agency, the tax authority at the same level shall sell stamps to the wine traders.
Article 11. Effect
1. This Circular takes effect on January 01, 2014.
2. The contents that are promulgated by the Ministry of Finance before this Circular takes effect and are not conformable with this Circular are annulled.
3. Ministries, governing bodies and local governments, relevant organizations and persons are recommended to report the difficulties that arise during the implementation to the Ministry of Finance for amendment./.
| PP THE MINISTER |
APPENDIX 1
DESIGNS OF STAMPS FOR IMPORTED WINE
(to the Circular No. 160/2013/TT-BTC ngày dated November 14, 2013 of the Ministry of Finance)
I. Designs of stamps for imported wine
1. Designs of stamps for imported wine
There are two designs of stamps for imported wine:
- Stamps for wine below 30 degrees.
- Stamp for wine ≥ 30 degrees.
2. Description
These stamps are printed and issued by the General Department of Customs. Dimension: 13mm x 120mm. Material: destructible vinyl, adhesive coated on one side, 06 colors with red number, background security ornaments printed by security software with multiple overlapping layers and high sharpness that are able to prevent restoration and fabrication.
II. Stamp designs
1. Stamps for imported wine below 30O
2. Stamps for imported wine ≥ 30O
APPENDIX 2
DESIGNS OF STAMPS FOR DOMESTIC WINE
(Promulgated together with the Circular No. 160/2013/TT-BTC dated November 14, 2013 of the Ministry of Finance)
Description
Name: Stamp for domestic wine
Two kinds of stamps:
1. Stamp for domestic wine ≥ 20 degrees.
- Size: 11 cm x 1.3 cm
- Stamps are printed on destructible vinyl coated with alcohol, and are stuck manually or automatically.
- Stamps are printed on elastic paper stuck automatically by cold alcohol.
- The text “TEM RƯỢU (SXTN≥20o)” is printed on the stamp
- The text “TR01” and QR code are printed on the left; the symbol and ordinal number from 0000001 to 9999999 are printed on the right with black ink.
2. Stamp for domestic wine below 20 degrees.
- Size: 11 cm x 1.3 cm
- Stamps are printed on destructible vinyl coated with alcohol, and are stuck manually or automatically.
- Stamps are printed on elastic paper stuck automatically by cold alcohol.
- The text “TEM RƯỢU (SXTN<>o)” is printed on the stamp
- The text “TR02” and QR code are printed on the left; the symbol and ordinal number from 0000001 to 9999999 are printed on the right with black ink.
