What are regulations for importing alcohol and cigarette electronic stamps from printing establishments in Vietnam?
What are regulations for importing alcohol and cigarette electronic stamps from printing establishments in Vietnam? What are regulations on import of alcohol and cigarette electronic stamps from superior tax authorities in Vietnam? What are regulations on import of electronic alcohol stamps and cigarette electronic stamps from lower tax authorities in Vietnam?
What are regulations for importing alcohol and cigarette electronic stamps from printing establishments in Vietnam?
In Subsection 11.1 Section 11 Part II Management process of alcohol and cigarette electronic stamps produced for consumption issued together with Decision 568/QD-TCT 2022 warehousing of alcohol and electronic stamps Cigarettes from printing houses are regulated as follows:
The Department of International Relations - General Department of Taxation carries out:
- Based on the export slip (detailed according to each Tax Department) of the printing company; Minutes of acceptance inspection and handover of product quality, civil servants assigned to enter the investment management system look up and confirm the contents: details about type, symbol, quantity, serial number, cost price , printing contract number, return invoice number; The e-filing management system supports the preparation of e-filing forms of the General Department of Taxation.
- The warehouse keeper confirms the census entry form on the Electronic Management System.
In case of detecting errors in the information on the census entry form, the civil servant assigned to enter the census sends the minutes to the printing company to make adjustments according to regulations.
- Immediately submit to the Leader of the International Relations Department for approval and signature of the census entry slip number.
The e-management system supports recording:
- Management book of import, export, and inventory of census (form: ST12/TEM and ST12A/TEM);
- Contract implementation monitoring book (form HD03/TEM);
- Corresponding warehouse card (form: TK01/TEM).
What are regulations on import of alcohol and cigarette electronic stamps from superior tax authorities in Vietnam?
In Subsection 11.2 Section 11 Part II Management process of alcohol and cigarette electronic stamps produced for consumption issued together with Decision 568/QD-TCT 2022 warehousing of alcohol and electronic stamps cigarettes from superior tax authorities are regulated as follows:
The Tax Propaganda - Support Department of the Tax Department and the Tax Branch carry out:
- Based on the electronic stamp export slip (form: CTT24/TEM or CTT24A/TEM) of the superior tax authority, the civil servant assigned to enter the electronic stamp looks up on the system and confirms the content of the superior's dispatch note. Support preparing census entry form (form: CTT23/TEM).
- Based on actual data, the warehouse keeper confirms the census entry form on the Electronic Management System.
In case the warehouse keeper discovers incorrect information on the census entry form, the data must be confirmed incorrectly, and the civil servant assigned to enter the census must send a record to the superior tax authority to make adjustments according to regulations.
- Immediately submit to the Leader in charge for approval and signature of the census entry form.
The e-management system supports recording:
- Record the Management Book of import, export, and inventory of census (forms ST12/TEM and ST12A/TEM).
- Record the corresponding warehouse card (form: TK01/TEM).
What are regulations for importing alcohol and cigarette electronic stamps from printing establishments in Vietnam? (Image from the Internet)
What are regulations on import of electronic alcohol stamps and cigarette electronic stamps from lower tax authorities in Vietnam?
In Subsection 11.3 Section 11 Part II Management process of alcohol and cigarette electronic stamps produced for consumption issued together with Decision 568/QD-TCT 2022 warehousing of alcohol and electronic stamps Cigarettes from lower tax authorities are regulated as follows:
Cases imported from lower tax authorities:
+ Imported from lower tax authorities for continued use (electronic stamp in this case must be valid for use, not torn or termite).
+ Imported from lower tax authorities to cancel (for stamps imported from the Tax Department to the Tax Department).
The International Relations Department at the General Department of Taxation and the Information Procedures Division at the Tax Department carry out:
- Based on the census export slip (form: CTT24/TEM) of the lower tax authority, the civil servant assigned to enter the census looks up on the system and confirms the content of the subordinate's export slip in the Electronic Management System: Details of the type , symbol, quantity, order number, cost price; electronic stamp is still valid for use in main warehouse; The e-Invoice is no longer valid for use, stored in warehouse waiting to be destroyed. The e-Invoice Management System supports preparing the e-Invoice entry form.
- The warehouse keeper confirms the e-Invoice receipt on the e-commerce management system.
- Immediately submit to the Leader in charge for approval and signature of the census entry form.
The e-management system supports recording:
- Record the Management Book of import, export, and inventory of census (Form: ST12/TEM and ST12A/TEM).
- Record the corresponding warehouse card (form: TK01/TEM).
Best regards!
