Issuance of electronic alcohol and tobacco stamps

DNHN - The General Department of Taxation oversees the issuance of electronic stamps for domestically manufactured alcohol and tobacco.

Decision 568/QD/TCT, dated April 25, 2022, takes effect on the procedure of controlling electronic alcohol and cigarette stamps generated for domestic consumption. The ruling goes into effect on July 1, 2022.

Instructions on the issuance of electronic stamps for alcohol and tobacco produced for residential consumption, in particular. The Finance and Administration Department (General Department of Taxation) specifically implements: 

Enter the contract for the printing of electronic stamps into the Electronic Stamp Management System. 

The system allows for the production and printing of Form 01/TB/TEM, Electronic Stamp Issuance Notice, which is issued with Appendix 3 of Circular 23/2021/TT-BTC dated March 30, 2021 

Submit to the Department Head for consideration of accepting or rejecting sample 01/TB/TEM.

Responsible for submitting 01/TB/TEM to the head of the unit for consideration of acceptance or rejection.

The civil servant is tasked with posting the sample 01/TB/TEM on the website of the General Department of Taxation the same day if the form is approved for acceptance.

Within the same day, declared the issuance of electronic stamps on the website of the General Department of Taxation.

The Propaganda and Support Department of the Department of Taxation, Sub-Department of Taxation shall list and advertise the Notice of electronic stamp issue at electronic stamp retail locations.

PV