Bản dịch văn bản 133/1999/TTLT/BTC-BTM-BCN
Joint circular 133/1999/TTLT/BTC-BTM-BCN
Cơ quan ban hành: Bộ Thương mại
Ngày ban hành: 1999-11-16

JOINT CIRCULAR No JOINT CIRCULAR No. 133/1999/TTLT-BTC-BTM-BCN OF NOVEMBER 16, 1999 ON THE AFFIXTURE OF STAMPS ON HOME-MADE CIGARETTES Pursuant to the Commercial Law; Pursuant to the Government’s Decree No. 01/CP of January 3, 1996 on sanctions against administrative violations in the field of trade and Decree No. 12/1999/ND-CP of March 6, 1999 on sanctions against administrative violations in the field of industrial property; Pursuant to the Prime Minister’s Directive No. 13/1999/CT-TTg of May 12, 1999 on reorganizing the production and business activities of the cigarette industry; Pursuant to the Prime Minister’s Decision No. 175/1999/QD-TTg of August 25, 1999 on the affixture of stamps on home-made cigarettes; In order to combat the production and consumption of fake cigarettes, label-imitated cigarettes and to ensure the consumers’ health and combat deficient collection of special consumption tax; The Ministry of Finance, the Ministry of Trade and the Ministry of Industry hereby jointly guide the implementation as follows: I. SUBJECT TO STAMP AFFIXTURE 1. As from April 1st, 2000, all packed home-made cigarettes, which are qualified to be granted certificates of registered trademarks by the Ministry of Science, Technology and Environment and the certificates of registered goods quality by the Ministry of Health for circulation on markets, shall have to be affixed with stamps as prescribed, including those produced for export and/or sale at duty-free shops. 2. Packed cigarettes produced before March 31, 2000, not yet affixed with stamps and left in stock at trade or service establishments, may continue to be sold till the end of June 30, 2000. For packed cigarettes, which have not yet been affixed with stamps and left in stock at the cigarette-producing enterprises, such enterprises shall have to organize the stamp affixture before putting their cigarettes on sale. 3. The stamp affixture as prescribed shall have to be conducted before packed cigarettes are delivered for sale. II. CIGARETTE STAMPS AND STAMP AFFIXTURE 1. Cigarette stamps shall be uniformly issued by the Ministry of Finance and sold to enterprises. The General Department of Tax shall have to print and sell such stamps adequately and in time to the cigarette-producing enterprises. The quantity of cigarette stamps sold to the enterprises shall constitute one of the bases for special consumption tax calculation. The selling price of the stamps shall be set by the Ministry of Finance for each period after consulting the Ministry of Industry. Cigarette-producing plants shall purchase stamps at the Tax Departments of the provinces and centrally-run cities where such plants register tax payment and shall be subject to the Tax Departments’ inspection and supervision of stamp management and use. 2. Stamp management: The cigarette stamps shall be managed and used under Decision No. 529 TC/TCT of December 22, 1992 on the regime of management over prints and the Ministry of Finance’s Decision No. 137/1999/QD-BTC of November 10, 1999 on the stamp issuance and the printing, management and use of home-made cigarette stamps. All cases of printing, issuing or consuming of stamps in contravention of the Ministry of Finance’s regulations shall be dealt with according to the provisions of law. 3. Places for affixing stamps - For soft packed cigarettes: The stamp shall be affixed on the top end, in the middle of the pack’s mouth, symmetrically crossed along the stamps’ length from the front to the back sides of the cigarette pack. - For hard packed cigarettes: The stamp shall be affixed from the right upper of the back side to the adjacent side where the cigarette pack is opened. III. HANDLING OF VIOLATIONS AND COMMENDATION 1. Handling of violations: 1.1. As from April 1st, 2000, all packed cigarettes, domestically produced by enterprises, shall have to be affixed with stamps when being sold, if such enterprises fail to have their packed cigarettes affixed with stamps according to regulations, they shall be administratively sanctioned and have their goods confiscated. Besides, depending on the seriousness of their violations, they may be subject to temporary business suspension or have their business licenses or business registration certificates stripped off. For trade or service enterprises (including individual households), their non-stamped packed cigarettes left in stock may continue to be sold till the end of June 30, 2000. As from July 1st, 2000, all home-made packed cigarettes circulated on the markets (including those in stock, displayed for sale or transported en route) shall be confiscated if they are not affixed with stamps as prescribed. Besides, depending on the seriousness of their violations, they may be subject to temporary business suspension or have their business licenses or business registration certificates stripped off. They shall be examined for penal liability if they commit serious violations. 1.2. Organizations and individuals that purchase home-made cigarettes without stamps affixed thereon for consumption shall also have such cigarettes confiscated. If they act in collusion with business organizations and/or individuals to sell non-stamped packed cigarettes or purchase non-stamped packed cigarettes in large volumes, they shall be examined for penal liability. 2. Commendation: Organizations and individuals that have merits in the detection of or help the inspecting forces detect and/or confiscate non-stamped home-made packed cigarettes as well as detect cases of printing, issuing or consuming fake stamps and other acts of violations, shall be commended and/or rewarded according to current regulations. IV. IMPLEMENTATION ORGANIZATION 1. The Ministry of Finance shall have to fully issue and print the stamps to be sold to the cigarette-producing enterprises, inspect the management and use of stamps in compliance with the current regulations and collect special consumption tax on cigarette goods item according to policies. 2. The Ministry of Industry shall have to inspect and direct the cigarette-producing enterprises to comply with the regulations on stamp affixture, direct the reorganization of cigarette-producing enterprises in conformity with the Prime Minister’s Directive No. 13/1999/CT-TTg of May 12, 1999. 3. The Ministry of Trade shall have to direct market management bodies to organize the inspection for detection and strict handling of the establishments that produce and/or trade in non-stamped home-made packed cigarettes according to regulations. 4. The cigarette-producing enterprises shall have to conduct the stamp affixture according to this Circular’s regulations, procure and install by themselves machines and equipment for affixing stamps in conformity with stamp-affixing places as prescribed by this Circular’s regulations and stamp specifications, manage and use cigarette stamps according to regulations. 5. The People’s Committees of the provinces and centrally-run cities shall direct specialized branches to inspect, detect and strictly handle cases of violating the regulations on the affixture of stamps on home-made packed cigarettes. 6. Any problems arising in the course of implementation shall be promptly reported to the Ministry of Finance, the Ministry of Trade and the Ministry of Industry for study and settlement. For the Minister of Trade Vice Minister HO HUAN NGHIEM For the Minister of Finance Vice Minister PHAM VAN TRONG For the Ministry of Industry Vice Minister LE HUY CON