General Department of Taxation to correct the application of regulations on preventing the harmful effects of alcoholic beverages in Vietnam

General Department of Taxation to correct the application of regulations on preventing the harmful effects of alcoholic beverages in Vietnam (Internet image) 

Regarding this issue, LawNet would like to answer as follows:

On August 22, 2023, the General Department of Taxation issued Official Dispatch 3707/TCT-KTNB on correcting the compliance with regulations on preventing and combating the harmful effects of alcoholic beverages in Vietnam.

General Department of Taxation to correct the application of regulations on preventing the harmful effects of alcoholic beverages in Vietnam

To increase awareness of compliance with regulations on preventing and combating the harmful effects of alcohol and beer for civil servants, public employees, and workers throughout the industry, the General Department of Taxation requests the Directors of Tax Departments of provinces and cities. Under the Central Government, Heads of Departments/units under the General Department of Taxation carry out:

(1) Continue to thoroughly educate all civil servants, public employees, and workers to strictly implement the Law on Prevention of Harmful Effects of Alcohol and Beer:

- Require civil servants, public employees, and workers throughout the industry to strictly implement regulations prohibiting the consumption of alcohol right before and during work hours and breaks between work hours.

- Officials, civil servants, public employees, and exemplary workers strictly comply with regulations on drinking and driving.

(2) Regularly propagate regulations on prohibited acts in the Law on Prevention of Harmful Effects of Alcohol and Beer for the health of people, families, and communities, ensuring traffic safety, social order, and safety.

Especially propagate and educate healthy lifestyles, knowledge, and skills to prevent and combat the harmful effects of alcohol and beer.

(3) Tax Magazine and electronic information portals of units in the Tax system continue to increase the number of news and articles posted in print and electronic newspapers and electronic information portals to propagate prevention and control of harmful effects of alcohol and beer.

Especially regularly posting in-depth news and articles to propagate and disseminate legal knowledge on preventing the harmful effects of alcohol and beer.

(4) Apply necessary measures to strengthen discipline and awareness of compliance with the Law on Prevention and Control of Harmful Effects of Alcoholic Beverages.

Promote the responsibilities and leadership roles of Party committees at all levels and the responsibilities of unit heads in directing and organizing the implementation of activities, propaganda, and the dissemination of legal education on preventing and combating the harmful effects of alcohol and beer on all officials, civil servants, public employees, and workers of agencies and units of the Tax sector.

(5) The General Department of Taxation, Department of Taxation, and Sub-Department of Taxation need to apply measures to inspect, supervise, and take strict sanctions against individuals and groups that violate drinking alcohol right before and during the day. working hours, breaks between working hours.

Prohibited acts in preventing harmful effects of alcoholic beverages in Vietnam

According to Article 5 of the Law on Prevention and Control of Harmful Effects of Alcoholic Beverages 2019, prohibited acts in preventing the harmful effects of alcoholic beverages in Vietnam include:

- Inciting, persuading and forcing another to consume alcoholic beverages.

- Consumption of alcoholic beverages by persons under 18 years of age (hereinafter referred to as “minors”).

- Selling, supplying and offering discounts on alcoholic beverages to minors.

- Employing minors to directly engage in production, purchase and sale of alcoholic beverages.

- Consumption of alcoholic beverages during working and learning hours and break time by officials, public employees and employees working for organizations, officers, enlistees, non-commissioned officers, soldiers and persons working for People's Armed Force, and students.

- Operating vehicles under the influence of alcohol.

- Advertising spirits having at least 15% ABV.

- Providing inaccurate and misleading information about effects of alcoholic beverages on health.

- Running sales promotions of alcoholic beverages having at least 15% ABV; using alcoholic beverages having at least 15% ABV to run sales promotions in any shape or form.

- Using raw materials, additives and food processing aids not permitted for use in food; raw materials, additives and food processing aids that are unqualified and of unknown origins for production and preparation of alcoholic beverages.

- Trading in spirits without any license or registration; selling alcoholic beverages using vending machines.

- Trading in, possessing and transporting alcoholic beverages that are counterfeit, illegally imported, unqualified and of unknown origin, illegally importing alcoholic beverages.

- Other prohibited acts related to alcoholic beverages as prescribed by law.

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