Guidance on receiving and processing information for the purchase, supplementary purchase of e-stamps for alcohol and tobacco products from June 20, 2022
What is the primary content in registration management for use of e-stamps for alcohol and tobacco products in Vietnam?
According to Section 1 of the Annex issued with Official Dispatch 2121/TCT-TVQT in 2022 on managing the registration for the use of e-stamps as follows:
- Receive and process information according to Form No. 01/TEM issued with Annex 3 of Circular 23/2021/TT-BTC dated March 30, 2021, of the Ministry of Finance.
- Compare Registration Information of TCCN: The electronic portal supports the tax authority in receiving the Registration/Information Change Declaration for using e-stamps of TCCN according to Form No. 01/TEM directly on the electronic portal. Within 15 minutes of receiving Form No. 01/TEM from TCCN, the electronic portal automatically cross-checks the information on Form No. 01/TEM of TCCN with the following contents:
+ The tax code status must be active (status 00, 04).
+ The tax management agency on Form No. 01/TEM matches the directly managing tax authority on the taxpayer registration system of the TMS application.
+ The taxpayer’s digital signature conforms to the standards of the Ministry of Information and Communications.
+ The registration information complies with e-stamps data standards.
+ Registration information content as per regulations in Form No. 01/TEM, such as: New registration or information change registration; permitted production period; allowed production volume; type of e-stamps registered for use...
- From the moment of receiving Form No. 01/TEM of TCCN, based on the cross-check results, the electronic portal automatically creates a successful receipt notice according to Form No. 01-1/TBTDT (issued with Circular No. 19/2021/TT-BTC dated March 18, 2021, of the Minister of Finance) and sends the notice Form No. 01-1/TBTDT via email to TCCN.
Guidance on receiving and processing information for the purchase, supplementary purchase of e-stamps for alcohol and tobacco products from June 20, 2022? (Image from the internet)
What is the process for handling information for the use of e-stamps for alcohol and tobacco products in Vietnam?
According to Section 1 of the Annex issued with Official Dispatch 2121/TCT-TVQT in 2022 on managing the registration for the use of e-stamps as follows:
Within 01 working day from the date the electronic portal of the General Department of Taxation successfully receives the registration dossier for using e-stamps of TCCN:
- The assigned official uses the authorized account to access the QLe-stamps system of the General Department of Taxation, queries Form No. 01/TEM of TCCN.
- Based on the results of the automatic cross-check by the QLe-stamps system; data sent by TCCN and data of TCCN managed by the tax authority, the assigned official:
+ Review the information sent by TCCN to ensure it matches the data managed by the tax authority.
+ Prepare a notice of acceptance/non-acceptance of the registration dossier for using e-stamps according to Form No. 02/TB/TEM (System QLe-stamps supports preparation as per form).
+ Submit to the Head of the Department for review and approval of Form No. 02/TB/TEM for registration of e-stamps.
+ The Head of the Department submits the unit head for review and approval of Form No. 02/TB/TEM for registration of e-stamps.
- In case the unit head accepts, approves, and signs digitally, the assigned official performs the issuance of the document number and digitally signs on behalf of the tax authority on the notice on the same day the unit head signs the notice digitally.
- The QLe-stamps system automatically creates Form 02/TB/TEM and sends it to TCCN no later than 15 minutes from the time the assigned official issues the document number and digitally signs on behalf of the tax authority.
- In case the unit head does not accept approval, specifying reasons for rejection, the assigned official will recheck and present the information:
+ If the rejection reason is due to the assigned official failing to update the TCCN content, the assigned official updates correctly and re-submits to the unit head for acceptance, approval, and digital signing. The QLe-stamps system automatically creates Form 02/TB/TEM and sends it to TCCN as per regulation.
+ If the rejection reason is due to an error from TCCN, the assigned official confirms details and re-submits to the unit head for non-approval and digital signing. The assigned official issues the document number and digitally signs on behalf of the tax authority on the notice on the same day the unit head signs the notice digitally.
The QLe-stamps system automatically creates Form 02/TB/TEM and sends it to TCCN (detailing the non-approval content) no later than 15 minutes from the time the assigned official issues the document number and digitally signs on behalf of the tax authority.
Details of management plan for purchasing and supplementary purchase of e-stamps for alcohol and tobacco products
According to Section 2 of the Annex issued with Official Dispatch 2121/TCT-TVQT in 2022 on managing the registration for the use of e-stamps as follows:
- Receive and process information according to Form No. 02/TEM issued with Annex 3 of Circular 23/2021/TT-BTC dated March 30, 2021, of the Ministry of Finance.
Compare Registration Information of TCCN: The electronic portal supports the tax authority in receiving the Plan to purchase/supplement the purchase of e-stamps by TCCN according to Form No. 02/TEM directly on the electronic portal. Within 15 minutes of receiving Form No. 02/TEM from TCCN, the electronic portal automatically cross-checks the information on Form No. 02/TEM of TCCN with the following contents:
+ The tax code status must be active (status 00, 04).
+ The tax management agency on Form No. 02/TEM matches the directly managing tax authority on the taxpayer registration system of the TMS application.
+ The taxpayer’s (taxpayer) digital signature conforms to the standards of the Ministry of Information and Communications.
+ The registration information complies with e-stamps data standards.
+ Registration information content as per regulations in Form No. 02/TEM, such as: permitted production period; allowed production volume; type of e-stamps registered for use; first-time purchase registration or supplementary purchase registration for the xth time...
- From the moment of receiving Form No. 02/TEM of TCCN, based on the cross-check results, the electronic portal automatically creates a successful receipt notice according to Form No. 01-1/TBTDT (issued with Circular No. 19/2021/TT-BTC dated March 18, 2021, of the Minister of Finance) and sends the notice Form No. 01-1/TBTDT via email to TCCN.
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