In what ways does the tax agency sell alcohol and cigarette electronic stamps to organizations and individuals in Vietnam?

In what ways does the tax agency sell alcohol and cigarette electronic stamps to organizations and individuals in Vietnam?

In Section 13.1.3 Subsection 13.1 Section 13 Part II Management process of alcohol electronic stamps and cigarette electronic stamps produced for consumption issued together with Decision 568/QD-TCT in 2022, tax authorities sell electronic alcohol electronic stamps and cigarette electronic stamps for organizations and individuals are as follows:

The Propaganda - Support Department at the Tax Department and Tax Sub-Department carries out:

Civil servants assigned to sell census documents shall:

+ Create an electronic invoice with a code on the Electronic stamp management system (an electronic invoice used to sell stamps is a sales invoice) and must record details about type, symbol, quantity, order number, and selling price for each price level. of each type of census.

+ Submit to the leader in charge for approval and digital signature on the electronic invoice.

+ Civil servants assigned to do clerical work shall personally digitally sign the notice by the Tax authority on the same day the Leader in charge digitally signs the invoice.

+ Send electronic invoices to organizations and individuals according to regulations.

+ Update information into the Electronic stamp management system: Name and tax code of organizations and individuals producing tobacco and alcohol for domestic consumption; Name of tax agency selling census, name of stamp type, symbol of stamp number, stamp symbol, from number, to number; stamp sale date, quantity, sale price.

- Instruct organizations and individuals to pay money to buy stamps according to regulations.

- The warehouse keeper of the Tax Department and the Tax Sub-Department will: go to the Electronic Management System to look up and confirm that the number of stamps sold is consistent with the information on the invoice prepared by the civil servant of the Tax Information Department.

- Deliver to organizations and individuals the full amount of electronic stamp according to the electronic stamp sales invoice.

- At the end of the day, make a list and hand over to the Printing Department the number of stamps sold and the proceeds from stamp sales collected during the day (includes the amount collected by the "One-Stop-shop" in areas where there is no headquarters of the Regional Tax Department (Form No. BK06/TEM).

The Electronic stamp management system supports recording:

+ Management book of import, export, and inventory (form: ST12/TEM and ST12A/TEM).

+ Census Management Book (form: ST10/TEM).

+ Corresponding warehouse card (form: TK01/TEM).

In what ways does the tax agency sell alcohol and cigarette electronic stamps to organizations and individuals in Vietnam? (Image from the Internet)

What is management and lookup of data on electronic alcohol stamps and cigarette electronic stamps produced and consumed in Vietnam?

In Section 14, Part II Management process of alcohol electronic stamps and cigarette electronic stamps produced for consumption issued together with Decision 568/QD-TCT in 2022 on management and lookup of alcohol and stamp electronic stamp data Electronic cigarettes produced and consumed domestically are as follows:

When electronic stamps are sold by the Tax Authority to the organizations and individuals producing alcohol and cigarettes, the data is transmitted to the e-stamp to monitor the number of e-stamps sold by the tax authority on the e-stamp. When stamps are issued by organizations and individuals to the production department, organizations and individuals's warehouse keeper scans the Qrcode attached to the stamp box and stamp block, then the data is transmitted to the Electronic Management System. The Electronic stamp management system automatically updates, controls, and notifies organizations and individuals and tax administration agencies on the status of stamp issuance to the production department and the number of stamps remaining in organizations and individuals's warehouse.

Civil servants assigned to manage the census under the Tax Information Department Department and Tax Sub-departments access the e-Tax Management System to look up the census data of the organizations and individuals that has been released from warehouse to serve the monitoring and management of the census.

What is the Sub-department of Taxation's immediate settlement of selling alcohol and cigarette electronic stamps to the Department of Taxation? 

In Subsection 15.1 Section 15 Part II Management process of alcohol electronic stamps and cigarette electronic stamps produced for consumption issued together with Decision 568/QD-TCT in 2022, the Sub-department of Taxation pays and settles the stamp immediately alcohol and cigarette electronic stamps with the Tax Department as follows:

The Sub-department of Taxation's Propaganda - Support Department carries out:

- No later than the 5th of the following month, carry out:

+ Coordinate and compare with the Stamp Management Department to confirm the amount of tax revenue collected during the period (including the amount of stamp sales collected by the One-Stop- shop in areas where the Regional Sub-department of Taxation is not headquartered), request the Print Management Department to transfer all proceeds from the sale of electronic stamp to the superior tax authority (including electronic stamp proceeds collected at the Regional Sub-department of Taxation where the head office is not located).

+ Receive/enter money transfer documents from the Sub-department of Taxation selling electronic stamps into the Electronic stamp management system.

The Electronic stamp management system supports recording:

- Prepare and print the e-money settlement report (form BC20/TEM) in the Electronic stamp management system no later than the 15th day of the first month of the adjacent quarter.

- Record stamp sales management book (form ST11/TEM).

The Sub-department of Taxation's printing management department performs:

- Transfer money from stamp sales to the Sub-department of Taxation's stamp sales monitoring account no later than the 10th of the following month.

- Provide the Propaganda - Support Department with a copy of the Sub-department of Taxation's statement of e-money transfer documents to the Tax Department's e-money monitoring account.

Best regards!