Some issues to consider regarding the management and use of electronic stamps and the production and trading of craft wine

(Attached with Official Dispatch No. /CTLDO-TTHT dated / /2024 of Lam Dong Provincial Tax Department)

• Question 1: How does craft wine production work?

- Answer: Craft wine production is the activity of producing wine using traditional tools, without using industrial machinery or equipment.

(According to the provisions of Clause 3, Article 3 of Decree 105/2017/ND-CP)

• Question 2: What are the conditions for being allowed to produce craft wine?

- Answer: To be granted a license to produce craft alcohol, the production facility must meet the following conditions:

Conditions for producing craft wine for business purposes:

- Is an enterprise, cooperative, cooperative union or business household established in accordance with the provisions of law.

- Ensure food safety conditions and label wine products according to regulations.

Conditions for producing handmade wine and selling it to establishments with a wine production license for reprocessing:

- Have a sales contract with a business that has an industrial alcohol production license.

- In case of not selling alcohol to enterprises with an industrial alcohol production license, organizations and individuals producing handmade alcohol must carry out procedures to obtain a license to produce handmade alcohol for business purposes according to regulations.

(According to the provisions of Article 9 and Article 10 of Decree 105/2017/ND-CP)

• Question 3: Who needs to register a business?

- Answer: Domestic organizations and individuals; foreign organizations and individuals carry out business registration according to the provisions of Vietnamese law.

Individuals and household members shall register for business households in accordance with the provisions of this Decree.

Other organizations and individuals related to business registration and household business registration.

(According to Article 2 of Decree 01/2021/ND-CP)

• Question 4: Where to register a Business Household (HKD)?

- Answer: Business household registration is carried out at the district-level Business Registration Office where the business household is headquartered.

(According to the provisions of Clause 1, Article 2 of Decree 01/2021/ND-CP)

• Question 5 : What does the Household Business (HKD) registration file include?

- Reply:

1. Application for business registration;

2. Legal documents of individuals for business owners, household members registering for business households in case household members register for business households;

3. A copy of the minutes of the household members' meeting on the establishment of a business household in case the household members register for a business household;

4. A copy of the authorization document of a household member for a member to be the business owner in case the household members register the business.

(According to the provisions of Clause 2, Article 87, Decree 01/2021/ND-CP)

• Question 6: Registering a business household via electronic information network?

- Reply:

1. Registering a business household via the electronic information network is when the business household founder or business household carries out the business household registration procedure according to the provisions of Decree No. 01/2021/ND-CP on the business household registration information system of the National Business Registration Information System through the National Business Registration Information Portal.

2. The person submitting the application for business registration declares information, downloads electronic documents, and uses a digital signature to authenticate the application for business registration according to the process on the business registration information system.

3. The district-level business registration authority shall return the receipt of the application and the results of the business household registration procedure to the person submitting the application via the electronic information network according to the process on the business household registration information system.

(According to the provisions of Clause 2, Article 1 of Circular 02/2023/TT-BKHĐT)

•   Question 7: Business registration documents via electronic information network?

- Reply:

1. The dossier for registering a business household via the electronic information network includes the documents prescribed in Decree No. 01/2021/ND-CP and is presented in the form of electronic documents. The dossier for registering a business household via the electronic information network has the same legal value as the paper dossier for registering a business household.

2. Electronic documents are documents in the form of data messages created or digitized from paper documents and accurately and completely represent the content of paper documents. Electronic documents can be in ".doc" or ".docx" or ".pdf" format.

3. Business registration applications via electronic information network are accepted when all of the following requirements are met:

a) Have all the documents and the contents of those documents are fully declared according to the regulations as in the paper-based business registration dossier and are presented in the form of electronic documents. The name of the electronic document must correspond to the name of the type of document in the paper-based business registration dossier. The business owner, household members or other individuals signing the business registration dossier can use a digital signature to sign directly on the electronic document or sign directly on the paper document and scan the paper document according to the formats specified in Clause 2 of this Article;

b) The business registration information declared on the business registration information system must be entered completely and accurately according to the information in the paper business registration application; including information on the phone number and email of the applicant;

c) The application for business registration via the electronic information network must be authenticated by the digital signature of the business owner or the person authorized by the business owner to carry out the business registration procedure. In case of authorization to carry out the business registration procedure, the application for business registration via the electronic information network must be accompanied by the papers and documents specified in Clause 4, Article 84 of Decree No. 01/2021/ND-CP.

4. The deadline for business households to amend or supplement their business registration dossiers via the electronic information network is 60 days from the date the district-level business registration authority issues a notice requesting amendments or supplements to the dossier. After the above deadline, if the business household does not receive the amended or supplemented dossiers, the district-level business registration authority will cancel the business household registration dossier according to the process on the business household registration information system.
(According to the provisions of Clause 2, Article 1 of Circular 02/2023/TT-BKHĐT)

• Question 8: How do craft alcohol production businesses apply tax declaration methods?

- Reply:

1. Tax calculation method for business households and business individuals paying tax according to the lump-sum method

- The lump sum method is a method of calculating tax based on the percentage of lump sum revenue determined by the tax authority to calculate the lump sum tax rate according to the provisions of Article 51 of the Law on Tax Administration.

- Business households and business individuals paying tax according to the lump-sum method are business households and business individuals who do not implement or do not fully implement the accounting, invoice and voucher regimes, except for business households and business individuals who pay tax according to the declaration method and business individuals who pay tax each time it arises.

2. Tax calculation method for business households and business individuals paying tax according to the declaration method

- The declaration method is a method of declaring and calculating tax based on the actual revenue generated by month or quarter.

- Business households and individuals paying tax by declaration method are large-scale business households and individuals; business households and individuals not meeting the large-scale requirements but choosing to pay tax by declaration method.
Large-scale business households and individual businesses are business households and individual businesses with revenue and labor scale meeting the highest level of criteria of micro-enterprises or higher, specifically as follows: business households and individual businesses in the fields of agriculture , forestry, fisheries and industry and construction with an average number of employees participating in social insurance of 10 or more per year or total revenue of the previous year of 3 billion VND or more; business households and individual businesses in the fields of trade and services with an average number of employees participating in social insurance of 10 or more per year or total revenue of the previous year of 10 billion VND or more.
(According to provisions in clauses 3, 4, 5, 6, 7 and clause 8, Article 3 of Circular 40/2021/TT-BTC)

• Question 9: Submitting business license fee (LPMB) application?

- Answer: Business households and business individuals do not have to submit business license fee declarations. Tax authorities will base on tax declarations and tax management databases to determine revenue as a basis for calculating the amount of business license fees payable and notify business license fee payers to comply with the provisions of Article 13 of Decree 126/2020/ND-CP.
(According to the provisions of Clause 1, Article 10 of Decree 126/2020/ND-CP)

Question 10. What is the level of business license fee?

- Answer: The level of business license fee for individuals, groups of individuals, and households engaged in production and business of goods and services is as follows:

a) Individuals, groups of individuals, and households with revenue of over 500 million VND/year: 1,000,000 (one million) VND/year;

b) Individuals, groups of individuals, and households with revenue from 300 to 500 million VND/year: 500,000 (five hundred thousand) VND/year;

c) Individuals, groups of individuals, households with revenue from 100 to 300 million VND/year: 300,000 (three hundred thousand) VND/year.

d) Revenue used as a basis for determining the level of business license fees for individuals, groups of individuals, and households according to the guidance of the Ministry of Finance .

(According to the provisions of Clause 2, Article 4 of Decree 139/2016/ND-CP dated October 4, 2016 (supplemented at Point a, Clause 2, Article 1 of Decree 22/2020/ND-CP)

Tax authorities calculate taxes and notify the amount of tax payable according to the taxpayer's tax declaration, for business license fees for business households and business individuals paying taxes according to the declaration method.

(According to the provisions of Point e, Clause 1, Article 13, Decree 126/2020/ND-CP)

Business households must pay business license fees no later than January 30 of each year, except in cases where they have ceased operations and then resumed operations.

(According to the provisions of Clause 9, Article 18, Decree 126/2020/ND-CP)

Pay the business license fee no later than January 30 of each year, except for small and medium-sized enterprises converting from business households (including dependent units and business locations of the enterprise) when the business license fee exemption period ends (the fourth year from the year of establishment of the enterprise).

(According to the provisions of Clause 9, Article 18, Decree 126/2020/ND-CP)

• Question 11: Which HKD cases are exempt from LPMB?

- Answer: Business households that are exempt from LPMB include: Business households with revenue of 100 million VND/year or less; irregular business households without a fixed business location; New business households that are exempt from LPMB in the first year of operation (calendar year).
(According to the provisions of Article 3 of Decree 139/2016/ND-CP dated October 4, 2016 (supplemented at Point c, Clause 1, Article 1 of Decree 22/2020/ND-CP)

• Question 12:   Declaring and paying VAT and personal income tax for business households and individuals paying tax by lump sum method?

- Reply:

1. Tax declaration documents: Households that pay fixed fixed tax shall declare stable fixed tax once a year according to declaration form 01/CNKD issued with Circular No. 40/2021/TT-BTC dated June 1, 2021 of the Ministry of Finance provided by the tax authority from November 20, 2023 to December 15, 2023.

Submission of tax declaration: Contracting households submit the beginning of year stable tax declaration form 01/CNKD to the tax declaration receiving working group located at the People's Committee of the commune, ward or town no later than December 15 of the year preceding the tax calculation year.

2. The basis for determining lump-sum tax includes:

a) Tax declaration dossiers of contracting households are self-declared by contracting households according to expected revenue and tax rate of the tax year;

b) Tax authority database;

c) Advisory opinions of the Tax Advisory Council of communes, wards and towns;

d) Results of information disclosure and receiving feedback from the Tax Advisory Council, People's Committee, People's Council, Fatherland Front of communes, wards, towns, contracting households and other organizations and individuals.

3. Tax payment deadline: The contracting household shall pay tax to the State budget within the deadline stated on the Tax Authority's Tax Payment Notice as prescribed in Clause 2, Article 55 of the Law on Tax Administration.

(According to Article 13 of Circular 40/2021/TT-BTC)

Contracting households can declare taxes electronically at the website thuedientu.gdt.gov.vn "INDIVIDUAL" subsystem, or on the National Public Service Portal.

• Question 13: How to declare and pay VAT and personal income tax for business households and individuals who pay taxes according to the declaration method?

- Reply:

1. Tax return

Tax declaration documents for declaring households include:

a) Tax declaration form No. 01/CNKD issued with Circular 40/2021/TT-BTC;

b) Appendix of the Business Activity List for the period according to form No. 01-2/BK HDKD issued with Circular 40/2021/TT-BTC. In case the declaring household has grounds to determine the revenue according to confirmation from the competent authority, it is not required to submit Appendix of the Business Activity List form No. 01-2/BK-HDKD.

Where to submit tax returns

The place to submit tax declaration documents for declaring households is the Tax Department directly managing the place where the household declares its production and business activities.

Deadline for filing tax returns

a) The deadline for submitting tax declaration dossiers for households declaring monthly is no later than the 20th day of the month following the month in which the tax liability arises.

b) The deadline for submitting tax declaration dossiers for households declaring quarterly is no later than the last day of the first month of the quarter following the quarter in which the tax liability arises.

2. Tax payment deadline

The latest deadline for tax payment is the last day of the tax declaration submission deadline. In case of supplementary tax declaration, the tax payment deadline is the deadline for submitting the tax declaration of the tax period containing errors or omissions.

(According to Article 11 of Circular 40/2021/TT-BTC)

Declarants can pay taxes electronically: on the eTax Mobile application through a link with the bank's payment application; or on the electronic tax declaration and payment application according to the implementation roadmap of the Tax Authority.

• Question 14: Declaring Special Consumption Tax?

- Answer: Alcohol is one of the objects subject to special consumption tax according to Article 2 of the Law on Special Consumption Tax 2008.

Organizations and individuals producing, importing goods and providing services subject to special consumption tax, except for the production and blending of biofuel, must declare special consumption tax according to Form 01/TTDB specified in Appendix II issued with Circular 80/2021/TT-BTC.

Note: In case an organization or individual engaged in export business purchases goods subject to special consumption tax from a manufacturing facility for export (except bio-fuel) but does not export them but consumes them domestically, the organization or individual engaged in export business must also declare special consumption tax according to Form 01/TTDB.

(Pursuant to Article 4 of the Law on Special Consumption Tax 2008, Point b Clause 1 and Point b Clause 4 Article 8 of Decree 126/2020/ND-CP).

• Question 15: How to calculate special consumption tax?

- Answer: The amount of special consumption tax payable is equal to the price for calculating special consumption tax multiplied by the special consumption tax rate.

Special consumption tax = special consumption tax calculation price x special consumption tax rate (According to regulations in Article 5 of the 2008 Law on Special Consumption Tax) How to determine tax calculation price

The price for calculating special consumption tax on goods and services is the selling price and service supply price excluding special consumption tax, environmental protection tax and value added tax.

(According to the provisions of Article 6 of the Law on Special Consumption Tax 2008 (amended by Clause 3, Article 1 of the Law on Special Consumption Tax amended 2014))

• Question 16: What is the current excise tax rate for alcohol and beer?

- Answer: Pursuant to Article 7 of the Law on Special Consumption Tax 2008 (amended by Clause 4, Article 1 of the Law on Special Consumption Tax amended in 2014), the special consumption tax rate on goods and services is prescribed according to the Special Consumption Tax Schedule.

The special consumption tax rate for alcohol and beer is:

(1) Alcohol from 20 degrees or more: Tax rate 65%.

(2) Alcohol under 20 degrees: Tax rate 35%.

(3) Beer: Tax rate 65%.

• Question 17: What is an electronic stamp?

- Answer: Electronic stamps are stamps that have signs that can be recognized by the naked eye and contain electronic information and data that can be looked up on the Electronic Information Portal of the General Department of Taxation and the General Department of Customs to serve the management work of businesses, consumers and state management agencies.

(According to the provisions of Clause 1, Article 3 of Circular 23/2021/TT-BTC)

• Question 18: Which subjects will apply electronic stamps for wine produced for domestic consumption?

- Answer: Organizations, businesses, and individuals that produce and import products subject to special consumption tax (alcohol, tobacco products) are subject to stamp usage according to the provisions of law.

(According to the provisions of Clause 1, Article 2 of Circular 23/2021/TT-BTC)

• Question 19: Principles of electronic stamping for wine products produced for domestic consumption?

- Answer: Wine produced for domestic consumption and imported wine must have electronic stamps affixed according to the provisions of Decree No. 105/2017/ND-CP dated September 14, 2017 of the Government and its amendments, supplements and replacements (if any).

Wine produced for domestic consumption and imported wine must be bottled (including jars, bottles, jars, cans, bags, boxes, barrels), hereinafter referred to as wine bottles. Each bottle of wine is affixed with one (01) electronic stamp. In case the wine bottle uses a cellophane film covering the outside, the electronic stamp must be affixed to the bottle before the cellophane film is covered on the outside. The electronic wine stamp is affixed across the place where the wine can be taken out on the packaging containing the wine product (bottle cap, jar cap, bottle cap, wine tap or similar location) to ensure that when the cap is opened, the stamp will tear and cannot be reused.

(According to the provisions of Point b, Clause 2, Article 3, Circular 23/2021/TT-BTC)

•   Question 20 : Which unit is responsible for affixing electronic stamps to wine products produced for domestic consumption?

- Reply:

- For bottled wine products and finished wine in barrels and kegs imported for transfer and bottling: Enterprises and organizations shall affix stamps and be responsible for affixing imported wine stamps to imported wine products before putting them on the market for consumption.

In case enterprises and organizations importing bottled wine products need to affix stamps at production facilities abroad, they must ensure that the affixing of imported wine stamps to imported wine products is in accordance with regulations before importing them into the Vietnamese market for consumption.

- For wine produced for domestic consumption: organizations and individuals with a Wine Production License (including a License to produce craft wine for business purposes and a License to produce industrial wine) for domestic consumption, hereinafter referred to as organizations and individuals producing domestic wine, must properly affix electronic stamps to wine products at the production site after the wine is bottled and before the wine products are sold domestically.

(According to the provisions of Point b, d, Clause 4, Article 3, Circular 23/2021/TT-BTC)

• Question 21: Principles for using electronic stamps for wine produced for domestic consumption?

- Answer: Organizations and individuals that produce or import alcohol products and tobacco products are fully responsible for managing, using, and transmitting electronic stamp information data to management agencies according to regulations.

Principles of using electronic stamps by organizations and individuals

a) Use electronic stamps for the right purposes and for the right subjects as prescribed in this Circular.

b) Do not arbitrarily exchange, buy, sell, borrow or lend electronic stamps.

c) Do not intentionally lose or intentionally damage the electronic stamps being sold. (According to Article 4 of Circular 23/2021/TT-BTC)

• Question 22: Register to use electronic stamps for wine produced for domestic consumption?

- Reply:

1. Organizations and individuals with a valid License to produce alcohol for domestic consumption issued by a competent authority, based on the output and permitted period of production, using a valid electronic transaction account issued by the tax authority, access the Electronic Information Portal of the General Department of Taxation to register to use electronic stamps according to Form No. 01/TEM, Appendix 3 issued with this Circular.

2. Organizations and individuals receive the Notice of the tax authority via electronic means according to Form No. 02/TB/TEM, Appendix 3 issued with this Circular on acceptance or non-acceptance of registration for using electronic alcohol stamps.

- In case of acceptance, organizations and individuals using valid electronic transaction accounts issued by tax authorities shall access the General Department of Taxation's Electronic Information Portal to register and use electronic stamps according to the contents specified in Section 2 - Registration dossiers and use of electronic stamps by organizations and individuals, Appendix 3 issued with this Circular.

- In case of non-acceptance, the organization or individual must supplement the dossier according to the tax authority's notice before re-submitting the registration to use electronic stamps electronically.

- From the time the tax authority accepts the registration to use electronic stamps according to the provisions of this Circular, organizations and individuals producing alcohol for domestic consumption must stop using stamps that have been issued or purchased from the tax authority according to previous regulations, and destroy stamps that have been issued or purchased from the tax authority that are still in existence but have not been used (if any).

(According to the provisions of Point a, Clause 2, Article 6, Circular 23/2021/TT-BTC)

• Question 23 : Plan to buy electronic stamps for wine produced for domestic consumption?

- Reply:

1. Based on the annual plan for alcohol production for domestic consumption, no later than May 15 of the year preceding the planning year, organizations and individuals producing alcohol for domestic consumption shall use a valid electronic transaction account issued by the tax authority, access the General Department of Taxation's Electronic Information Portal to register a plan to purchase electronic stamps according to Form No. 02/TEM, Appendix 3 issued with Circular 23/2021/TT-BTC, including the following contents: Type of stamp, stamp sample symbol, number of stamps to be purchased and must ensure that the number of stamps proposed to be purchased does not exceed the permitted production output according to the valid Production License issued by the competent authority. In case of excess, the reason must be clearly stated.

Organizations and individuals producing alcohol for domestic consumption that do not register a plan to use electronic cigarette stamps or electronic alcohol stamps are considered to have no need to buy stamps.

In case the enterprise owning the wine brand hires another unit to process the product, it must use the electronic stamp of the enterprise owning the brand.

2. In case during the year, organizations and individuals have fluctuations in production leading to an increase in the demand for purchasing electronic stamps, as well as organizations and individuals with a License to produce alcohol products for domestic consumption after May 15: At least thirty (30) working days before the date of request to purchase electronic stamps, organizations and individuals using a valid electronic transaction account issued by the tax authority, access the Electronic Information Portal of the General Department of Taxation to register to adjust the number of electronic stamps to be purchased or purchased in addition for the planning year according to Form No. 02/TEM, Appendix 3 issued with Circular 23/2021/TT-BTC and must ensure that the total number of stamps requested to be purchased does not exceed the permitted production output according to the Production License. In case of excess, the reason must be clearly stated.

3. Organizations and individuals receive the Notice of the tax authority via electronic means according to Form No. 02/TB/TEM, Appendix 3 issued with Circular 23/2021/TT-BTC, regarding acceptance or non-acceptance of the registration of the purchase plan, purchase of additional electronic cigarette stamps, electronic alcohol stamps.

- In case of acceptance, organizations and individuals shall carry out procedures for purchasing and receiving stamps with the tax authority as prescribed in Point c, Clause 2, Article 6 of Decree 23/2021/TT-BTC.

- In case of non-acceptance, the organization or individual must supplement the dossier according to the tax authority's notice before re-submitting the electronic stamp purchase plan in accordance with regulations.

(According to the provisions of Point b, Clause 2, Article 6, Circular 23/2021/TT-BTC)

• Question 24: Buy electronic stamps for wine produced for domestic consumption?

- Reply:

1. Based on the purchase plan and the plan to purchase additional electronic stamps of the planning year registered with the directly managing tax authority, organizations and individuals using valid electronic transaction accounts issued by the tax authority, access the General Department of Taxation's Electronic Information Portal to register to purchase electronic stamps according to Form No. 03/TEM, Appendix 3 issued with Circular 23/2021/TT-BTC.

2. Within 01 working day, the organization or individual shall receive the Notice from the tax authority via electronic means according to Form No. 02/TB/TEM, Appendix 3 issued with Circular 23/2021/TT-BTC, regarding acceptance or non-acceptance of the request to purchase electronic cigarette stamps and electronic alcohol stamps.

- Accepted cases: When going to the tax office to buy and receive electronic alcohol stamps, organizations and individuals must do the following:

+ Provide a certified copy or a copy with the original for comparison of the valid Tobacco Product Manufacturing License or Alcohol Production License issued by a competent authority as prescribed (when receiving the stamp for the first time). In case of any changes in the valid Tobacco Product Manufacturing License or Alcohol Production License issued by a competent authority, the organization or individual must re-provide a certified copy or a copy with the original for comparison of that License to the direct tax authority when purchasing or receiving electronic tobacco stamps or electronic alcohol stamps;

+ Present the identity card/citizen identification card/passport of the person buying the stamp within the validity period as prescribed by law;

+ Pay for stamps, receive stamps, manage and use stamps in accordance with the provisions of Circular 23/2021/TT-BTC;

- In case of non-acceptance, the organization or individual must supplement the dossier according to the notice of the tax authority before carrying out the procedures for purchasing and receiving stamps according to regulations.

3. In case at the end of the planning year, the organization or individual does not use up all the purchased electronic cigarette stamps or electronic alcohol stamps, the remaining electronic stamps can continue to be used for the following year.

(According to the provisions of Point c, Clause 2, Article 6, Circular 23/2021/TT-BTC)

•   Question 25: Transmit information data of electronic stamps of wine produced for domestic consumption that have been affixed to wine products for domestic consumption to the tax authority?

- Reply:

1. No later than the 20th of the following month, organizations and individuals using valid electronic transaction accounts granted by the tax authority shall access the General Department of Taxation's Electronic Information Portal to transmit information data of the electronic stamps affixed according to Form No. 07/TEM, Appendix 3 issued with this Circular, including the following contents: Stamp name, stamp sample number, stamp symbol; Total number of stamps put into use; Total number of damaged stamps to the General Department of Taxation's Electronic Information Portal. In case the last day coincides with a holiday as prescribed by law, the last day of the deadline shall be calculated as the day following that holiday. In case the electronic stamp data sent to the tax authority is incorrect or needs to be supplemented, the organization or individual shall resend the electronic stamp data to replace the incorrect or supplemented electronic stamp data.

2. Organizations and individuals receive the Notice of the tax authority via electronic means according to Form No. 02/TB/TEM, Appendix 3 issued with this Circular, regarding acceptance or non-acceptance of the electronic stamp data summary table.

In case of non-acceptance, the organization or individual must supplement the dossier according to the notice of the tax authority, before re-sending the electronic stamp data according to regulations.

(According to the provisions of Point d, Clause 2, Article 6, Circular 23/2021/TT-BTC)

• Question 26: How to handle electronic stamps of alcohol produced for domestic consumption by organizations and individuals producing alcohol when they stop production, dissolve, go bankrupt; split, separate, merge or transfer to the direct tax management authority?

- Reply:

1. When alcohol producing organizations and individuals stop production, dissolve, go bankrupt, split, merge or transfer to the tax authority for management, they must use the valid electronic transaction account granted by the tax authority, access the General Department of Taxation's Electronic Information Portal to make settlement and cancel the remaining purchased electronic stamps that are not needed within five (05) working days from the date the organization or individual notifies of the stoppage of production or the date of the Decision on dissolution, bankruptcy, split, merge or the date of transfer to the tax authority for management according to the following contents: cancellation method, reason for cancellation, sample symbol, symbol, quantity according to Form No. 04/TEM, Appendix 3 issued with this Circular.

2. Organizations and individuals that are divided, separated, merged or transferred to the tax authority and need to continue using the remaining stamps, use the valid electronic transaction account issued by the tax authority, access the Electronic Information Portal of the General Department of Taxation to register to adjust the remaining stamps of the divided, separated or merged organization or individual to the name and tax code of the organization or individual after the division, separation or merger according to Form No. 06/TEM, Appendix 3 issued with this Circular with the following contents: Sample symbol, symbol, from number, to number, quantity.

3. Organizations and individuals receive the Notice of the tax authority via electronic means according to Form No. 02/TB/TEM, Appendix 3 issued with this Circular, regarding acceptance or non-acceptance of the request to continue using the remaining electronic stamp number of the organization or individual.
In case of non-acceptance, the organization or individual shall supplement the dossier according to the instructions of the tax authority and re-send Form No. 06/TEM, Appendix 3 issued with this Circular via electronic means.

(According to the provisions of Point d, Clause 2, Article 6, Circular 23/2021/TT-BTC)

• Question 27: How to handle the loss, burning, damage, or destruction of electronic stamps of wine produced for domestic consumption?

- Reply:

1. In case of loss or burning of electronic wine stamps: Organizations and individuals who discover the loss or burning of stamps, use a valid electronic transaction account issued by the tax authority, access the General Department of Taxation's Electronic Information Portal to make a report on the loss or burning of stamps on the General Department of Taxation's Electronic Information Portal no later than five (05) working days from the date of discovery of the loss or burning of stamps according to Form No. 05/TEM, Appendix 3 issued with this Circular, with the following contents: Sample code, symbol, quantity, reason for loss or burning of stamps. In case the lost stamp is found, the Organization or individual must destroy the stamp no later than 05 days from the date of finding the lost stamp.

2. In case the electronic stamp of wine produced for domestic consumption is damaged: Organizations and individuals producing wine for domestic consumption must cancel the damaged electronic stamp of wine and not continue to use it. Organizations and individuals using valid electronic transaction accounts issued by tax authorities, access the Electronic Information Portal of the General Department of Taxation to make a notification of the results of canceling the electronic wine stamp on the Electronic Information Portal of the General Department of Taxation no later than five (05) working days from the date of cancellation of the damaged stamp according to Form No. 04/TEM, Appendix 3 issued with this Circular.

3. Organizations and individuals receive the Notice of the tax authority via electronic means according to Form No. 02/TB/TEM, Appendix 3 issued with this Circular, regarding acceptance or non-acceptance of the notice of results of cancellation of electronic stamps, and reports of loss of electronic stamps.

In case of non-acceptance, the Organization or Individual shall supplement the dossier according to the instructions of the tax authority and re-send Form No. 04/TEM, 05/TEM Appendix 3 issued with this Circular by electronic means.

4. The electronic stamp cancellation dossier at the alcohol production organization or individual includes:

- Inventory of electronic cigarette stamps or electronic alcohol stamps that need to be destroyed;

- Decision to establish a Council to cancel electronic cigarette stamps or electronic alcohol stamps. The Council to cancel stamps includes: Representatives of the leadership, representatives of the accounting department of the enterprise, representatives of the production department. For individuals producing alcohol, it is not necessary to establish a Council to cancel electronic alcohol stamps;

- Minutes of cancellation of electronic stamps of tobacco products or electronic stamps of alcohol, clearly stating the reason and cause of cancellation. Members of the Council for cancellation of electronic stamps of tobacco products or electronic stamps of alcohol must sign the minutes of cancellation of electronic stamps of tobacco products or electronic stamps of alcohol and are responsible before the law if there are any errors.
The records of cancellation of electronic cigarette stamps or electronic alcohol stamps are kept at the organization or individual using the electronic cigarette stamps or electronic alcohol stamps.

(According to the provisions of Point e, Clause 2, Article 6, Circular 23/2021/TT-BTC)

• Question 28: Forms related to Electronic Stamps?

- Answer: In Appendix 3 issued under Circular 23/2021/TT-BTC dated March 30, 2021 of the Ministry of Finance on the List of forms related to printing, issuing, managing and using electronic stamps for cigarettes and electronic stamps for alcohol produced for domestic consumption.

• Question 29: When do you need support and handling of tax policy problems?

- Answer: When having problems, taxpayers contact the following phone numbers for support:

+ Tax Information and Support Department of Lam Dong Provincial Tax Department: 0263.3824468 - 0263.3532716 (Invoice)

- Taxpayers are assigned by the Tax Branches directly under tax management to contact:

+ Tax Department of Da Lat - Lac Duong Area: 0263.3822026

+ Duc Trong - Don Duong Regional Tax Department: 0263.3841428 + Bao Loc - Bao Lam Regional Tax Department: 0263.3866742

+ Lam Ha - Dam Rong Regional Tax Department: 0263.3686796 + Da Huoai - Da Teh - Cat Tien Regional Tax Department: 0263.3880338 + Di Linh District Tax Department: 0263.3873937

• Question 30: When do you need support or other problems?

- Answer: When having problems with other issues, taxpayers can contact the following phone numbers for support:

+ Office - Lam Dong Provincial Tax Department: 0263.3823411

+ Hotline number of Lam Dong Provincial Tax Department - Internal Audit Department: 0263.3510407

+ Phone number of the Support Group for instructions on using electronic services and electronic invoices of Lam Dong Provincial Tax Department - IT Department: 0263.3835561

• Question 31: Where can I see detailed information about the propaganda document?

- Answer: For detailed content of the propaganda document, please visit:

+ Tax Department Fanpage: https://www.facebook.com/cucthuelamdong.ldo

+ Tax Department Zalo page: https://zalo.me/cucthueldo

+ Tax Department's website: http://lamdong.gdt.gov.vn

Source: http://baolamdong.vn/kinh-te/202408/mot-so-noi-dung-can-quan-tam-ve-viec-quan-ly-su-dung-tem-dien-tu-ruou-san-xuat-de-tieu-thu-domestic-va-mot-so-quy-dinh-ve-trinh-tu-thu-tuc-dang-ky-ke-khai-doi-voi-ho-kinh-doanh-ca-nhan-kinh-doanh-sa-67f1f04/