Wine Stamps Produced Domestically: Who Are They Sold To?

Based on Clause 2, Article 6 of Circular 15/2020/TT-BTC (Effective May 7, 2020) which stipulates the sale of domestic production liquor stamps as follows:

- Liquor stamps for products produced for domestic consumption are only sold to organizations and individuals with a valid Liquor Production Permit.

- The General Department of Taxation is responsible for providing liquor stamps to the Tax Departments of provinces and centrally-managed cities. The Tax Departments of provinces, cities, and Tax Sub-Departments are responsible for organizing the sale of domestic production liquor stamps to organizations and individuals with a Liquor Production Permit (including Craft Liquor Production Permits for business purposes and Industrial Liquor Production Permits) so that the organizations and individuals can affix the domestic production liquor stamps according to regulations.

- Organizations and individuals are not permitted to transfer, sell (except for Tax authorities), lend, borrow, or lease liquor stamps.

- Tax authorities at all levels must maintain a detailed ledger tracking the opening balance of stamps, the number of stamps received, the number of stamps sold to organizations and individuals for domestic consumption, the number of stamps lost or destroyed during the period, and the ending balance of stamps. They must also quarterly and annually reconcile and report the sale of stamps with higher-level Tax authorities.

=> Thus, based on the above regulations, liquor stamps for products produced for domestic consumption can only be sold to organizations and individuals with a valid Liquor Production Permit. Organizations and individuals in the liquor business are not entitled to buy stamps for domestic production liquor.

This concludes the support content.

Respectfully!