Deploying the application of Vietnam electronic stamps for alcohol, electronic stamps for cigarettes produced and consumed domestically from July 1, 2022?
Professional guidance for e-liquid and cigarette Vietnam electronic stamps for tax authorities?
Pursuant to subsection 1.1, Section 1, Part I of Official Letter 2224/TCT-TVQT in 2022, providing professional guidance to tax authorities as follows:
First: For tax agencies, international tax authorities shall:
- Enter the list of electronic stamps for alcohol, electronic stamps for cigarettes produced for domestic consumption.
- Enter a contract to print alcohol electronic stamps, electronic cigarette stamps produced for domestic consumption.
- Importing electronic stamps of alcohol, electronic stamps of cigarettes produced for domestic consumption from the printing company to the warehouse of the General Department of Taxation
- Export electronic stamps for alcohol, electronic stamps for cigarettes produced for domestic consumption to Tax Departments.
The above content is done on the Print Management application.
Second: Information Department of Tax Department/Department of Taxation shall:
- Receive and process the declaration of registration/change of information using the electronic stamp form 01/TEM and the application for purchase of electronic stamps for alcohol, electronic stamps for cigarettes produced for domestic consumption on the Management system. electronic stamps.
- Register to use e-invoices on the Portal for taxpayers to make electronic invoices at https://hoadondientu.gdt.gov.vn.
- Receive and process registration for using e-invoices on the e-invoice application for tax officers at https://hddtcbt.gdt.gov.vn.
- Importing electronic stamps of alcohol, electronic stamps of cigarettes produced for domestic consumption from superior tax authorities is done on the Print Management application.
- Exporting electronic stamps of alcohol, electronic stamps of cigarettes produced for domestic consumption to Tax Departments is done on the application of Print Management.
- Selling electronic stamps to organizations and individuals, tax authorities shall:
+ Make sales invoices on the Electronic Portal for taxpayers to make electronic invoices at https://hoadondientu.gdt.gov.vn to send to businesses to buy electronic stamps (signing invoices for selling electronic stamps). execution as sales invoice).
+ Enter print sales invoices only on Print Management application to balance books (do not print invoices).
Professional guidance for e-liquid and cigarette Vietnam electronic stamps for enterprises?
Pursuant to the provisions of subsection 1.2, section 1, Part I of Official Letter 2224/TCT-TVQT in 2022, providing professional guidance for enterprises as follows:
First: For businesses:
- Register/change information about using electronic stamps form 01/TEM and request for purchase of electronic stamps for alcohol, electronic stamps for cigarettes produced for domestic consumption on the electronic tax system.
- Tax authorities guide organizations and individuals to download the electronic tax mobile application (E-tax mobile) to scan the QR code attached to the stamp box, block stamp, and transmit data to the Stamp Management System. electronic. The Electronic Stamp Management System updates information on the status of stamp export for the production department, the number of stamps in stock of organizations and individuals (the General Department of Taxation will send a dispatch to announce the application implementation) .
Second: For Fee and Fee Receipts:
- Tax authorities at all levels perform steps on the Print Management application. - Selling Vietnam electronic stamps to organizations and individuals, tax authorities shall:
+ Make sales invoices on the Electronic Portal for taxpayers to make electronic invoices at https://hoadondientu.gdt.gov.vn to send to businesses to buy electronic stamps (signing invoices for selling electronic stamps). execution as sales invoice).
+ Enter print sales invoices only on Print Management application to balance books (do not print invoices).
Thus, professional guidance for electronic alcohol Vietnam electronic stamps, electronic tobacco Vietnam electronic stamps for businesses and fee and fee receipts are guided by Official Letter 2224/TCT-TVQT 2022 as above.
Deploying the application of Vietnam electronic stamps for alcohol, electronic stamp for cigarettes produced and consumed domestically from July 1, 2022? (Internet image source)
How to handle registration information using Vietnam electronic stamps?
Pursuant to the provisions in Section 4, Part II, the content of the process promulgated together with Decision 568/QD-TCT in 2022 on management of registration for use of Vietnam electronic stamps is as follows:
First: Receive and process information according to Form No. 01/TEM issued together with Appendix 3 of Circular 23/2021/TT-BTC dated March 30, 2021 of the Ministry of Finance
Compare registration information of TCCN:
- The portal supports the customs authority to receive the declaration of registration/change of information on using the TCCN's e-mail using Form No. 01/TEM directly on the portal. Within 15 minutes of receiving the TCCN's Form No. 01/TEM, the Portal automatically compares the information on the TCCN's Form No. 01/TEM with the following contents:
+ Tax code status must be active (status 00, 04).
+ The tax authority managed on Form No. 01/TEM matches the tax authority directly on the tax registration system of the TMS application.
+ Digital signature of the taxpayer in accordance with the regulations of the Ministry of Information and Communications.
+ The registration information is in accordance with the TDT data standard.
+ Full registration information as prescribed in Form No. 01/TEM, such as: Compare new registration or change registration; Production permit period; Output allowed to be produced; type of e-mail registered to use...
- Since receiving Form No. 01/TEM from TCCN, based on the results of the above comparison, the portal automatically generates a notice of successful receipt according to Form No. 01-1/TB-TTT (issued together with Circular No. 19/2021/TT-BTC dated March 18, 2021 of the Minister of Finance) and send notice Form No.: 01-1/TB-TTD to the TCCN's email.
Second: Processing registration information for using TĐT
The Information Information Department at the Tax Department, Sub-Department of Taxation implements:
Within 01 working day, from the date on which the portal of the General Department of Taxation successfully receives the application for registration of using the e-mail of the General Department of Taxation:
- Officials assigned to use accounts are authorized to access the Electronic Management System of the General Department of Taxation, look up Form No. 01/TEM of TCCN.
- Based on the results automatically collated by the electronic management system; data sent by the TCCN and the data of the TCCN managed by tax authorities and assigned civil servants:
+ Review the information sent by the TCCN to ensure that it matches the data managed by the tax authorities.
+ Make a notice on the acceptance/disapproval of the application for registration of the use of the CDT using the Form No. 02/TB/TEM (the electronic management system supports the preparation of the form).
+ Submit to the Head of Department for consideration and approval Form No. 02/TB/TEM for registration of using TDT.
+ In charge of the Department, submit to the Head of the unit for consideration and approval Form No. 02/TB/TEM for registration of using TDT.
- In case the head of the unit accepts the approval and digitally signs it, the civil servant assigned to do clerical work shall issue the document number and sign the agency's name on the notice on the same day the head of the unit signs the notice. newspaper.
The electronic management system automatically creates Form 02/TB/TEM and sends it to the TCCN within 15 minutes from the time when the civil servant assigned to do clerical work issues the document number and signs the CQT's name.
- In case the head of the unit does not accept the approval, there is a reason for not accepting, the assigned civil servant will re-check the submitted information.
+ In case the reason for not accepting it is because the assigned civil servant does not update the contents of the TCCN, the assigned civil servant will update it correctly and submit it to the Head of the unit for approval and digital signature. The electronic management system automatically creates Form 02/TB/TEM and sends it to the TCCN according to regulations.
+ In case the reason for not accepting is due to the TCCN's mistake, the assigned civil servant shall confirm the details and submit it to the head of the unit that does not accept approval and digitally sign, the civil servant assigned to do clerical work. issue the document number and sign the official number on the notice on the same day the head of the unit signs the notice.
The electronic management system automatically creates Form 02/TB/TEM and sends it to the TCCN (specifying the disapproval content) within 15 minutes from the time when the civil servant assigned to do clerical work issues the document number and signs the official number. .
Third: Urban management system
In case of acceptance, based on the form 01/TEM, the e-management system automatically updates the list of TCCN using the TDT (form: DM03/TEM).
Thus, processing registration information using Vietnam electronic stamps is done as above.
Decision 568/QD-TCT in 2022 takes effect from July 1, 2022.
Thư Viện Pháp Luật
