Guidance on planning the acquisition of e-stamps for alcohol and tobacco and tax receipts for 2025 in Vietnam

Guidance on planning the acquisition of e-stamps for alcohol and tobacco and tax receipts for 2025 in Vietnam (Internet image)

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

On April 17, 2024, the General Department of Taxation issued Official Dispatch 1609/TCT-TVQT on planning the acquisition of e-stamps for alcohol and tobacco and tax receipts for 2025 in Vietnam.

Guidance on planning the acquisition of e-stamps for alcohol and tobacco and tax receipts for 2025 in Vietnam 

The General Department of Taxation of Vietnam provides the following guidance on planning the acquisition of e-stamps for alcohol and tobacco and tax receipts for 2025 in Vietnam:

(1) Planning the acquisition of e-stamps for alcohol and tobacco and tax receipts for 2025 in Vietnam.

- The plan to purchase e-stamps in 2025 by organizations and individuals (Form 02/STAMP):

- Based on the regulations in Point b, Clause 2, Article 6 of Circular 23/2021/TT-BTC, guiding organizations and individuals who have been licensed by competent authorities to produce tobacco and domestically consumed alcohol to access the electronic information portal of the General Department of Taxation at thuedientu.gov.vn to register for the use of e-stamps (Form 01/TEM) and to register the plan to purchase e-stamps for 2025 (Form 01/TEM).

The deadline for registering the plan to purchase e-stamps for 2025 for organizations and individuals is May 15, 2024.

In case organizations and individuals have submitted the plan to purchase e-stamps and discovers any errors that need to be corrected or supplemented before May 15, 2024, the organizations and individuals should resubmit the plan to purchase e-stamps to the General Department of Taxation through the electronic information portal (Form 02/STAMP).

The e-stamp application will automatically receive the final plan until the submission deadline (May 15, 2024) as the basis for planning the acquisition of e-stamps by the Tax Authority.

- Planning the acquisition of KH01/TEM e-stamps at the Tax Authority

+ At the Tax Sub-department and the Office of the Tax Department (where the registration for the purchase of electronic stamps by organizations and individuals at the Tax Department is received):

Based on the registration of the plan to purchase e-stamps for 2025 by organizations and individuals (Form 02/TEM) on the electronic information portal, the Tax Sub-department/Office of the Tax Department will create a plan to acquire e-stamps by the Tax Authority according to the Form KH01/TEM in the E-Stamp Management application and send it to the Tax Department. The following points should be noted:

++ In the Estimated quantity of stamps to be received in the year (column 6): The unit should base the plan to acquire stamps initially established in 2024 (established in 2023) and the plan for additional receipt and adjustment expected in 2024 to ensure that the estimated quantity of stamps to be received in the year corresponds to the quantity of stamps initially established and the expected additional and adjusted quantity for 2024. At the same time, the estimated quantity of stamps to be received in the year should not be lower than the quantity of stamps already received by the Tax Authority at a higher level up to the time of planning.

++ In the Target quantity of stamps to be used throughout the year (column 7): the unit should estimate the quantity of stamps to be used in the year based on the actual demand in 2024, ensuring that it does not exceed the opening stock of stamps and the estimated quantity of stamps to be received in 2024. At the same time, the estimated quantity of stamps to be used in the year should not be lower than the quantity of stamps that the unit has sold to taxable entities up to the time of planning.

++ In the proposed quantity of stamps to be received in the following year (Column 9): The unit should consider the plan to purchase stamps for 2025 by the registered organizations and individuals and the estimated quantity of stamps remaining at the end of the year (Column 8) to register the plan to purchase stamps in 2025, ensuring that it aligns with the actual demand and meets the usage needs of the organizations and individuals. Multiple registrations for additional receipts during the year should be limited to avoid excessive inventory, which leads to waste of state budget. The quantity of stamps proposed to be received in 2025 by the unit should not exceed the total quantity of stamps registered by organizations and individuals in Form 02/TEM and approved by the Tax Authority.

For the Tax Department in each region: officials at the main office of the Tax Department in the region will prepare the plan to acquire e-stamps for 2025 (KH01/STAMP) for the entire Tax Department. The one-stop shop of the Tax Department is not required to prepare Form KH01/TEM.

The deadline for the Tax Department/Office of the Tax Department to prepare the plan to acquire e-stamps (Form KH01/TEM) in the E-Stamp Management application and submit it to the Tax Authority is no later than May 20, 2024. After May 20, 2024, the E-Stamp application will not update the data in the Form KH01/TEM sent to the Tax Authority as regulated.

At the Tax Authority: Based on the Form KH01/TEM  prepared by the Tax Departments/Office of the Tax Department and the inventory of e-stamps at the Tax Authority, the Tax Authority will review and plan the acquisition of e-stamps for 2025 for the entire Tax Authority, ensuring that the quantity of e-stamps for alcohol and tobacco registered for receipt in 2025 meets the demand of the Tax Departments, and limiting excessive inventory at the Tax Agency.

The deadline for the Tax Authority to prepare the plan to acquire electronic stamps (KH01/STAMP) in the E-Stamp Management application and submit it to the General Department of Taxation is no later than May 30, 2024. After the above deadline, the E-Stamp system will not update the data in the KH01/STAMP form sent by the Tax Authority to the General Department of Taxation as regulated.

(2) Plan for receiving tax receipts, fine receipts that are still valid:

Regarding the valid receipts as regulated in Circular 78/2021/TT-BTC and Circular 18/2023/TT-BTC, if the Tax Authority has a need to receive such receipts in 2025, the Tax Authority will prepare a plan to receive, sign, and seal them before sending them to the General Department of Taxation for issuance as regulated. Prior to receiving the receipts, the Tax Authority will send a list specifying the types and quantities of receipts to be received, along with an Introduction Letter (including the name of the recipient, official seal, and staff identification number), for the General Department of Taxation to issue from the General Department of Taxation's warehouse for each occurrence.

Regarding the provinces in the South (from Da Nang onwards), they will follow the regulations and guidelines of the General Department of Taxation stated in Official Dispatch 1678/TCT-TVQT dated May 11, 2023.

(3) Regarding the printing of tax receipt CTT50 according to Circular 78/2021/TT-BTC:

According to the regulations in Circular 78/2021/TT-BTC dated September 17, 2021: "The Tax Authority shall print, initialize, and issue tax receipt Form CTT50 Appendix I.C issued together with this Circular through printing, self-printing, and electronic methods for the purpose of collecting taxes, fees, and charges from households and individual businesses in the applicable areas, as well as collecting tax debts from individual business households, land use taxes for agricultural and non-agricultural purposes from households, and individuals."

More details can be found in Official Dispatch 1609/TCT-TVQT, dated April 17, 2024.

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