What are regulations on export of electronic labels for alcohol and electronic labels for tobacco to lower-level tax authorities in Vietnam?
What are regulations on export of electronic labels for alcohol and electronic labels for tobacco to lower-level tax authorities in Vietnam? What are regulations on export of electronic labels for alcohol and electronic labels for tobacco to higher-level tax authorities in Vietnam? Thank you!
What are regulations on export of electronic labels for alcohol and electronic labels for tobacco to lower-level tax authorities in Vietnam?
Under Section 12.1, Part II of the Procedures for Managing Electronic Labels for Alcohol and Electronic Labels for Tobacco Production and Consumption, issued together with Decision 568/QD-TCT in 2022, the process of exporting electronic labels for alcohol and electronic labels for tobacco to lower-level tax authorities is as follows:
12.1.1. The General Department of Taxation (GDT) performs the following tasks:
- Based on the import form from the printing company (specific to each Tax Department), the designated official checks the Electronic Label Management System (ELMS) to verify and confirm the details: type, code, quantity, serial number, cost, and issuance of the electronic label export voucher (template: CTT24/EL).
- The storage keeper confirms the Electronic Label Export Form in the ELMS.
- If the storage keeper discovers any discrepancies between the information and codes on the export form and the actual number of electronic labels in stock, they must immediately inform the designated official to issue a new export form to replace the old one. The confirmation of the incorrect export form should not be done in the ELMS.
The approved and signed export forms are promptly submitted to the responsible leadership for approval and signature.
The ELMS supports recording the following information:
- Recording the Electronic Label Inventory Register (template: ST12/EL and ST12A/EL).
- Recording the corresponding Storage Card (template: TK01/EL).
12.1.2. The Taxpayer Support Department of the Tax Department carries out the following tasks:
- Based on the approved plan to receive electronic labels, the department checks the list of electronic labels to be received from the Tax Office and verifies it against the list provided.
+ If the Tax Office does not create a plan to receive electronic labels for a specific type, the Tax Department will not issue labels for that type. At the same time, the Tax Department requests the Tax Office to create a supplementary plan based on the label procurement plan of the National Label Printing Company (NLPC).
+ If the Tax Office has a plan to receive electronic labels for a specific type, the designated official checks the ELMS to verify and confirm the details: type, code, quantity, serial number, cost, and issuance of the electronic label export form (template: CTT24A/EL).
- The storage keeper confirms the Electronic Label Export Form in the ELMS.
If the storage keeper discovers any discrepancies between the information and codes on the export form and the actual number of electronic labels in stock, they must immediately inform the designated official to issue a new export form to replace the old one. The confirmation of the incorrect export form should not be done in the ELMS.
- The approved and signed export forms are promptly submitted to the responsible leadership for approval and signature.
The ELMS supports recording the following information:
- Recording the Electronic Label Inventory Register (template: ST12/EL and ST12A/EL).
- Recording the corresponding Storage Card (template: TK01/EL).
What are regulations on export of electronic labels for alcohol and electronic labels for tobacco to lower-level tax authorities in Vietnam? - Image from Internet
What are regulations on export of electronic labels for alcohol and electronic labels for tobacco to higher-level tax authorities in Vietnam?
Under Section 12.2, Part II of the Procedures for Managing Electronic Labels for Alcohol and Electronic Labels for Tobacco Production and Consumption, issued together with Decision 568/QD-TCT in 2022, the process of returning electronic labels for alcohol and electronic labels for tobacco to higher-level tax authorities is as follows:
Cases of returning labels to higher-level tax authorities:
- Returning labels to higher-level tax authorities for continued use.
- Returning labels to higher-level tax authorities for destruction (for labels returned from Tax Departments to the General Department of Taxation).
The Taxpayer Support Department of the General Department of Taxation and Tax Departments carry out the following tasks:
- Based on the remaining inventory of electronic labels in the Electronic Label Management System (ELMS), the designated official creates an electronic label export form (template: CTT24A/EL) with details of the type, code, quantity, serial number, and cost. For returning labels to higher-level tax authorities for continued use, the main warehouse is selected; for returning labels for destruction, the storage for labels awaiting destruction is selected.
- The storage keeper confirms the electronic label export form in the ELMS.
- The approved and signed export vouchers are promptly submitted to the responsible leadership for approval and signature.
The ELMS supports recording the following information:
- Recording the Electronic Label Inventory Register (template: ST12/EL and ST12A/EL).
- Recording the corresponding Storage Card (template: TK01/EL).
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