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MINISTRY OF
FINANCE
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SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom – Happiness
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No.31/2025/TT-BTC
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Hanoi, May 31,
2025
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CIRCULAR
ON AMENDMENTS TO
CIRCULAR NO. 23/2021/TT-BTC DATED MARCH 30, 2021 OF THE MINISTER OF FINANCE ON
GUIDELINES FOR THE PRINTING, ISSUANCE, MANAGEMENT AND USE OF E-STAMPS FOR
ALCOHOL AND E-STAMPS FOR TOBACCO PRODUCTS
Pursuant to the Law on Tax Administration dated
June 13, 2019;
Pursuant to the Law on Electronic Transactions
dated June 22, 2023;
Pursuant to the Law on Information Technology
dated June 29, 2006;
Pursuant to Decree No. 67/2013/ND-CP dated June
27, 2013 of the Government on elaboration of certain Articles and
implementation measures of the Law on Prevention and Control of Tobacco Harms
regarding tobacco trading; and Decree No. 106/2017/ND-CP dated September 14,
2017 of the Government on amendments to Decree No. 67/2013/ND-CP dated June 27,
2013 of the Government;
Pursuant to Decree No. 105/2017/ND-CP dated
September 14, 2017 of the Government on alcohol trading;
Pursuant to Decree No. 17/2020/ND-CP dated
February 5, 2020 of the Government on amendments to certain decrees related to
business investment conditions under the management of the Ministry of Industry
and Trade;
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Pursuant to Decree No. 29/2025/ND-CP dated
February 24, 2025 of the Government defining the functions, tasks, powers and
organizational structure of the Ministry of Finance;
At the request of the Director General of the
General Department of Taxation and the Director General of the Department of
Customs;
The Minister of Finance hereby promulgates the
Circular on amendments to Circular No. 23/2021/TT-BTC dated March 30, 2021 of the
Minister of Finance on guidelines for the printing, issuance, management and
use of e-stamps for alcohol and e-stamps for tobacco products.
Article 1. Amendments to certain Articles of Circular No.
23/2021/TT-BTC dated March 30, 2021 of the Minister of Finance
1. Point a and Point b Clause 4 Article 3 are
amended as follows:
“4. Entities responsible for affixing e-stamps
a) Enterprises and organizations importing bottled
alcohol, finished alcohol products in barrels or tanks for decanting into
bottles, or importing tobacco products that wish to affix e-stamps during
customs clearance or after completing import procedures must affix e-stamps in
accordance with this Circular and shall be held accountable for such affixation
before the products are circulated in the market.
b) In case enterprises or organizations importing
bottled alcohol or tobacco products wish to affix e-stamps at production
facilities overseas, the e-stamps must be affixed in accordance with this
Circular before the products are imported into the territory of Viet Nam.”
2. Amendments to Article 5:
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“2. Printing and issuance of stamps
a) The Department of Customs shall be responsible
for printing and providing e-stamps for Customs Sub-Departments in each region
based on the registered annual demand of units.
b) The Customs Sub-Departments in each region shall
sell e-stamps to enterprises and organizations that have fulfilled their
obligations as prescribed in Point b Clause 3 of this Article.
c) All e-stamps must be published by the Department
of Customs on the Electronic Portal of the Department of Customs (website:
https://customs.gov.vn) before being put into use.The publication must
include:stamp name, sample/code of stamp, quantity, serial number, starting
date of use, and selling price.”
b) Amendment to clause 3, Article 5 as follows:
“3. Purchase and sale of e-stamps for tobaccos and
alcohol
a) Responsibilities of customs authorities
The Department of Customs shall publish and update
any changes in the selling price of e-stamps on the Electronic Portal of the
Department of Customs (website: https://customs.gov.vn)
The Customs Sub-Departments in each region shall
sell e-stamps to enterprises and organizations upon request, ensuring that the
dossiers for purchasing stamps are complete as prescribed and that the
cumulative number of stamps sold (nationwide) does not exceed the number
approved by the customs authority.
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- Submit 01 application for the purchase of
imported e-stamps for alcohol/tobacco using Form No. 09/TEM in Appendix 6
enclosed with this Circular to the Customs electronic data processing system,
or submit a physical copy in case of system malfunction;
- Make payment for the stamps, receive, manage, and
use the stamps in accordance with the provisions of this Circular.”
c) Clause 4 Article 5 is amended as follows:
“4. Reporting on the use of e-stamps
Enterprises and organizations purchasing e-stamps
shall declare and submit data on e-stamps, including:total number of stamps
affixed, number of successfully affixed stamps, number of damaged stamps, stamp
name, stamp form/code, stamp identifier, name of the importing entity, tax identification
number of the importing entity, name of the manufacturing entity, date of
production, etc., to the Customs electronic data processing system using Form
No. 12/TEM in Appendix 6 enclosed with this Circular.
a) Deadline for submission of e-stamp data is as
follows:
Within five (05) days from the date of completing
the e-stamping for the consignment and before releasing the imported alcohol or
tobacco to the market; or after customs clearance and before market release for
alcohol or tobacco stamped at overseas production facilities.
b) In case of errors or the need for
supplementation in the consolidated stamp data report already submitted to the
customs authority, the customs declarant shall resubmit a revised consolidated
data report to replace the previously submitted one, using Form No. 12/TEM in
Appendix 6 enclosed with this Circular, immediately upon detection of the error
or need for supplementation (no later than five (05) days from the date of data
submission).
For any damaged electronic stamps among the total
number of electronic stamps declared by enterprises or organizations, when
checked in the system of the Customs Department, such electronic stamps shall
be identified as invalid.
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Within five (05) days from the date the customs
authority announces that the system has been restored, enterprises and
organizations must declare and submit stamp data to the Customs electronic data
processing system as prescribed.”
d) Amendment to clause 5, Article 5 as follows:
“5. Lookup of e-stamp information
When users of tobacco or alcohol products, or
relevant authorities, wish to verify information on e-stamps affixed to
imported tobacco or alcohol products, they may scan the QR code or access the
Electronic Portal of the Department of Customs (website:https://customs.gov.vn)
The information contained in the QR code of imported
e-stamps for tobacco and alcohol affixed to the imported products includes:serial
number of the stamp; stamp name, sample code, identifier; name of the
manufacturer; date of manufacture; name of the importer; tax identification
number of the importer; product name; packaging specifications; customs
declaration number/decision number; date of declaration registration/date of
decision.”
dd) Clause 7 Article 5 is added as follows:
“7. Procedures for purchasing e-stamps to be
affixed at overseas production facilities prior to importation into the
Vietnamese market
When transporting e-stamps to production facilities
overseas for affixing to goods, based on the delivery schedule stated in the
purchase contract, enterprises or organizations shall declare the temporary
export and re-import time frame in the customs declaration and complete
temporary export procedures at the most convenient customs authority.
Upon importation of stamped goods, in addition to
completing import procedures under the corresponding type, enterprises shall
also declare and complete re-import procedures for the quantity of stamps
equivalent to the quantity of goods stamped.If the stamps previously
temporarily exported have not yet been used or have not been fully used, the
enterprise shall be responsible for storing them for future use under the
current contract. In case of transfer to another contract, the enterprise must
notify the customs authority that issued the stamps and update the stamp
purchase information in the System accordingly.”
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a) Point a4 Clause 1 Article 6 is amended as follows:
“a4. Notification of e-stamps for tobacco and
alcohol no longer valid due to changes in stamp management policy or due to
loss, fire, or damage while in storage at the Tax Department.”
b) Point b3 Clause 1 Article 6 is amended as follows:
“b3. On receiving dossiers for registration and use
of e-stamps by organizations and individuals
- Within one (01) working day from the date the Tax
administrative procedure processing system successfully receives the
registration dossier for the use of e-stamps from the organization or
individual in accordance with Clause 2 of this Article, the tax authority shall
send a notice of acceptance or rejection using Form No. 02/TB/TEM in Appendix 3
enclosed with this Circular via the tax administrative procedure processing
system (for Forms No. 04/TEM and 07/TEM, the system will automatically return a
notification).
- In case of rejection, the tax authority shall
state the reason and provide instructions for supplementing the dossier in
accordance with regulations.”
c) Point b5 Clause 1 Article 6 is amended as follows:
“b5. Cases in which the tax authority notifies that
e-stamps for tobacco and alcohol are no longer valid:
- E-stamps for tobacco and alcohol are no longer
valid due to loss, fire, or damage in the storage of the tax authority;
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- E-stamps for tobacco or alcohol belonging to
organizations or individuals whose tax identification number has been
deactivated;
- E-stamps for tobacco or alcohol belonging to
organizations or individuals that have been verified and notified by the tax
authority as inactive at their registered address;
- Organizations or individuals using e-stamps for
tobacco or alcohol during the period they have notified competent state
agencies of temporary suspension of production or business activities;
- Cases where e-stamps are used on smuggled goods,
banned goods, counterfeit goods, or intellectual property-infringing goods that
are discovered and reported to the tax authority by competent authorities;
- Cases where business registration authorities or
other competent agencies require organizations or individuals to cease operations
in conditional business sectors due to non-compliance with legal requirements
for producing or trading alcohol or tobacco.”
- E-stamps for tobacco and alcohol of organizations and
individuals that have been gifted or sold;
- E-stamps for tobacco and alcohol of organizations and
individuals that have been reported by competent authorities as being used in
violation of regulations.”
d) Point c Clause 2 Article 6 is amended as follows:
“c) Purchase of e-stamps for tobacco and alcohol
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c2. Within one (01) working day, organizations and individuals
shall receive an electronic notice from the tax authority using Form No.
02/TB/TEM in Appendix 3 enclosed with this Circular on whether the request to
purchase e-stamps for tobacco or alcohol is accepted or not.
- If accepted, upon visiting the tax authority to
purchase and receive the stamps, the organization or individual shall make
payment, receive, manage, and use the stamps in accordance with the provisions
of this Circular.
- If not accepted, the organization or individual
must supplement the dossier as instructed by the tax authority before
proceeding with stamp purchase and receipt procedures.
c3. When an organization or individual issues
stamps to the production department, they must scan the QR code on the stamp
package, block, or individual stamp, and input the following data:product name,
production time, unit of measurement (liters for alcohol, tobacco for tobacco),
and unit price to ensure that the stamp data is transmitted to the e-stamp
management system.
c4. If at the end of the planning year the
organization or individual has unused e-stamps for tobacco or alcohol, the
remaining quantity may continue to be used in the following year.”
dd) Point d1 Clause 2 Article 6 is amended as follows:
“d1. By no later than the 20th of the following month,
organizations and individuals shall use their valid electronic transaction
accounts granted by the tax authority to access the tax administrative
procedure processing system and transmit data on e-stamps affixed using Form
No. 07/TEM in Appendix 3 enclosed with this Circular. If the
deadline falls on a public holiday, it shall be extended to the next working
day. In case the e-stamp data submitted to the tax authority contains errors or
needs to be supplemented, the organization or individual shall resubmit the
e-stamp data to replace the erroneous or incomplete data.”
e) Points dd1 and dd2 Clause 2 Article 6 are amended as
follows:
“dd1. Enterprises producing tobacco products or
organizations and individuals producing alcohol that terminate production,
dissolve, declare bankruptcy, or merge must finalize and destroy any remaining
purchased e-stamps within five (05) working days from the date of production
cessation notice or from the date of the dissolution, bankruptcy, or merger
decision, and must send the result report using Form No. 04/TEM in Appendix 3
enclosed with this Circular to the tax authority.
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g) Points e1, e2, and e3 Clause 2 Article 6 are amended as
follows:
“e1. In case of loss or fire of e-stamps for tobacco or
alcohol:Upon detecting lost or burned electronic stamps, organizations and
individuals shall use their valid electronic transaction accounts issued by the
tax authority to access the Tax Administration Procedure Information System and
submit a report on the lost or burned stamps via the said system, no later than
five (05) working days from the date of detection, using Form No. 04/TEM,
Appendix III enclosed with this Circular.If the lost stamp is later recovered,
the organization or individual must destroy it within five (05) working days
from the date of recovery.
e2) In case electronic stamps for domestically consumed
tobacco or alcohol are damaged (i.e., stamps damaged in storage or during
production, which still exist physically but no longer retain the form
prescribed in Circular No. 23/2021/TT-BTC:torn stamps, blurred characters,
etc.; or stamps that no longer exist physically:shattered into pieces, or no
longer displaying identifying features such as serial numbers and QR codes):
manufacturers of tobacco products or organizations and individuals producing
alcohol for domestic consumption must destroy the damaged electronic stamps for
tobacco or alcohol that are no longer usable (except for cases where the stamps
no longer exist physically, in which case destruction is not required).If the
stamps have been affixed to products and reported as used, but are later
damaged during circulation, or the products become unusable and are destroyed
by the manufacturers:manufacturers of tobacco products or organizations and
individuals producing alcohol for domestic consumption must destroy the
corresponding electronic stamps for tobacco or alcohol.Organizations and
individuals must use their valid electronic transaction accounts issued by the
tax authority to access the Tax Administration Procedure Information System and
submit a notification on the result of destruction of electronic alcohol stamps
on the said system no later than five (05) working days from the date of
destruction, using Form No. 04/TEM, Appendix III enclosed with this Circular.
e3. Organizations and individuals shall receive electronic
notifications from the tax authority using Form No. 02/TB/TEM in Appendix 3
enclosed with this Circular regarding the acceptance or rejection of the notice
of e-stamp destruction results or the report on lost stamps.
If not accepted, the organization or individual shall
supplement the dossier as guided by the tax authority and resubmit Form No. 04/TEM
in Appendix 3 enclosed with this Circular via electronic means.”
h) Clause 3 Article 6 is amended as follows:
“3. Lookup and verification of information on e-stamps for
tobacco or alcohol affixed to tobacco packs or liquor bottles produced for
domestic consumption
When users of tobacco or alcohol products, or
relevant authorities, wish to look up or verify information on the e-stamps
affixed via QR codes on tobacco or alcohol products, such access and lookup
shall be conducted via the Tax Administration Portal.Information embedded in
the QR code of the electronic stamps affixed to tobacco and alcohol products
includes:stamp type, sample code, stamp identifier; name and tax identification
number of the tobacco or alcohol manufacturing entity; name of the tax
authority selling the stamp and date of stamp sale; product name; production
time; unit of measurement (liters for alcohol, tobacco for tobacco); unit price
of the product.”
4. Article 7 is amended as follows:
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The customs authority shall sell e-stamps for
imported tobacco and alcohol to enterprises importing such products.The tax
authority shall sell e-stamps for tobacco and alcohol produced for domestic
consumption to organizations and individuals holding licenses for the
production of tobacco or alcohol (including licenses for artisanal alcohol
production for commercial purposes and industrial alcohol production).
Stamp selling prices shall be determined based on
the principle of fully covering all costs, including printing costs and
applicable taxes, but excluding IT investment and management technology costs
for data reception, lookup, and e-stamp management. These excluded costs shall
be covered by the State budget in accordance with applicable laws.
The Directors of the Departments of Taxation and
the Departments of Customs shall decide on stamp prices in accordance with the
above principle and practical conditions at each period and issuance batch, to
meet the demand registered by eligible organizations and individuals.
Departments of Taxation and Customs shall be
allocated funding from the State budget for stamp printing; proceeds from stamp
sales (after tax deduction) shall be remitted entirely to the State budget.”
Article 2. Replacement and annulment of certain words,
phrases, points, clauses, and forms of Circular No. 23/2021/TT-BTC
1. Replace the phrase “General Department of
Taxation” with “Department of Taxation” in Point b Clause 1 Article 4; Points a
and b Clause 1 Article 6; and in the Forms.
Replace the phrases “Departments of Taxation of
centrally-affiliated provinces and cities”, “Departments of Taxation of
provinces and centrally-affiliated cities”, and “Departments of Taxation of
provinces and cities” with “Regional Sub-departments of Taxation” in Points a
and b Clause 1 Article 6.
Replace the phrase “tax authorities of
centrally-affiliated provinces and cities” with “tax authorities at all levels”
in Point b Clause 1 Article 6.
Replace the phrase “Sub-department of Taxation”
with “District-level Tax Team” in Point b Clause 1 Article 6.
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Replace the phrase “Portal of the General
Department of Taxation” with “Tax administrative procedure processing system”
in Clause 1 Article 3, Point a3 Clause 1 Article 6; Points a and b Clause 2
Article 6; Appendix 1; and Appendix 2.
2. Replace the phrase “Department of Customs” with
“Department of Customs” in Clause 1 Article 3; Point a Clause 1 Article 4; and
Appendix 5.
3. Replace the list of forms related to the
printing, issuance, management, and use of e-stamps for tobacco and alcohol
produced for domestic consumption in Appendix 3 enclosed with Circular No.
23/2021/TT-BTC with the list of forms in Appendix 3 enclosed with this
Circular.
4. Replace Form No. 02/TEM, Form No. 04/TEM, Form No. 07/TEM,
and Form No. 09/TEM enclosed with Circular No. 23/2021/TT-BTC with Form No.
02/TEM, Form No. 04/TEM, Form No. 07/TEM, and Form No. 09/TEM enclosed with
this Circular.
5. Annul Clause 1, Article 5.
6. Annul Form No. 03/TEM and Form No. 05/TEM enclosed with
Circular No. 23/2021/TT-BTC.
Article 3. Entry into force
1. This Circular comes into force as of June 1,
2025.
Organizations and individuals shall input the
following data:product name, production time, unit of measurement (liters for
alcohol, tobacco for tobacco), and product unit price, to ensure the connectivity
of e-stamp data with the e-stamp management system as prescribed in Point d
Clause 3 Article 1 of this Circular, starting from January 1, 2026.
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PP.MINISTER
DEPUTY MINISTER
Cao Anh Tuan
APPENDIX 3
LIST OF FORMS RELATED TO THE PRINTING, ISSUANCE,
MANAGEMENT, AND USE OF E-STAMPS FOR TOBACCO AND ALCOHOL PRODUCED FOR DOMESTIC
CONSUMPTION
(Enclosed with Circular No. 31/2025/TT-BTC dated May 31, 2025 of the Minister
of Finance)
No.
Form No.
Title of the
form
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1. Notification
by the tax authority
1
01/TB/TEM
Notice of issuance of e-stamps for tobacco/alcohol
produced for domestic consumption
2
02/TB/TEM
Notice of acceptance/rejection of registration
dossier for the use of e-stamps
2. Registration
dossiers for the use of e-stamps by organizations/individuals
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01/TEM
Registration/Amendment declaration for using
e-stamps
2
02/TEM
Stamp purchase/supplementary purchase
plan/Application for the purchase of e-stamps for tobacco or alcohol produced
for domestic consumption
3
04/TEM
Notice of loss, fire damage/destruction result of
e-stamps for domestically produced tobacco or alcohol.
4
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Request for merger, division, separation/change
of tax authority managing e-stamps for domestically produced tobacco or
alcohol
5
07/TEM
Summary table of e-stamp data submitted to the
tax authority
Form No.(Enclosed with Circular No.
31/2025/TT-BTC dated May 31, 2025 of the Minister of Finance)
THE SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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[Location]…,
[date]……………..
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STAMP PURCHASE/SUPPLEMENTARY PURCHASE PLAN /
APPLICATION FOR THE PURCHASE OF E-STAMPS FOR TOBACCO OR ALCOHOL PRODUCED FOR
DOMESTIC CONSUMPTION IN ….. [YEAR]
To:
……………………………..……………(1)
□ Initial purchase plan registration
□ Supplementary purchase plan registration No.
□ Application for stamp purchase
Name of organization/individual:
…………………………………………………………………
Tax identification number (TIN):
……………………………………………………………………………………
Address: ……………………………………………………………………………………………
(a) Pursuant to Alcohol Production License or
Tobacco Production License No. ……………….. issued by ………………. on date ………….., which
stipulates:
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- Validity period of the license:
…………………………………………………………
(b) Information on the person referred to purchase
e-stamps:
National ID/Passport No. ………………………. Date of
issue:………Issued by: ...
Full name: …………………………………………………………………………………………
(Name of organization/individual) hereby submits
the purchase/supplementary purchase plan or application for the purchase of
e-stamps as follows:
Unit:Stamps
No.
Stamp sample
code
Planned purchase
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Requested
quantity for this period
Reason
1
2
3
4
5
6
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I hereby commit to taking full legal responsibility
for the management and use of e-stamps for tobacco or alcohol in accordance
with regulations./.
LEGAL REPRESENTATIVE
(Digital signature/e-signature of the taxpayer)
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(1) Tax authority
directly managing the organization or individual
(a)
applicable to purchase/supplementary purchase plan
(b)
applicable to stamp purchase application)
Form No.04/TEM
(Enclosed with Circular No. 10/2025/TT-BTC dated March 19, 2025 of the
Minister of Finance)
THE SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
---------------
[Location]…,
[date]……………..
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□ Notice of loss/fire
□ Notice of stamp destruction result
To: ……………….(1) ………….
Name of organization/individual:
…………………………………………………………………
Tax identification number (TIN):
……………………………………………………………………………………
Address: ……………………………………………………………………………………………
On ……… [date],the above-named entity notifies of
the (destruction / detection of loss/fire) of e-stamps for tobacco or alcohol
produced for domestic consumption as follows:
Unit:Stamps
No.
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Stamp code
Quantity
Total
Of which,
stamps previously reported as used and now destroyed
1
2
3
4
5
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Reason for destruction:………………………………………(a)
Method of destruction: ………………………………………(b)
Reason for loss/fire:………………………………………(c)
This notice is hereby submitted to (1) …………
informing that the above-mentioned e-stamps are no longer valid for use.
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LEGAL REPRESENTATIVE
(Digital signature/e-signature of the taxpayer)
(1) Tax authority directly managing the
organization or individual
(a),
(b) apply to destruction notice
(c)
applies to notice of loss/fire)
Column 4 summarizes the total number of lost, burned,
or destroyed stamps.Column 5 summarizes the number of destroyed stamps that
were previously reported as used.
Form No.07/TEM
(Enclosed with Circular No. 10/2025/TT-BTC dated March 19, 2025 of the
Minister of Finance)
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THE SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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SUMMARY
TABLE OF E-STAMP DATA SUBMITTED TO THE TAX AUTHORITY
Month: ……… Year: ………
Name of taxpayer: ………………………………………………………………………………
Tax identification number (TIN):
………………………………………………………………
Address: ………………………………………………………………………………………….
Unit:Stamps
No.
Stamp type
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Stamp code
Beginning inventory
Purchased during the period
Total used/lost/burned/damaged
Where:
Destroyed during period
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Ending inventory
Total
Usable
Physically damaged
Used
Lost/Fire
Damaged
Total
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Damaged but physically intact
Total
Damaged but physically intact
Physically damaged
1
2
3
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5= 6+ 7
6
7
8
9= 10 + 11 + 12
10
11
12 = 13 + 14
13
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15
16= 17 + 18
17= 6+ 8-9
18= 7 + 13-15
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........, Date
......................
LEGAL
REPRESENTATIVE
(Digital signature/e-signature of the taxpayer)
Notes:Columns 12, 13, 14 do not include stamps that
were affixed and reported as used before being damaged.
Column 15 does not include stamps destroyed after
being recovered or affixed to products and already reported as used.
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NAME OF ENTERPRISE/ORGANIZATION
-------
THE SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
---------------
No. …………
[Location]…,
[date]……………..
APPLICATION
For the purchase of e-stamps for imported
alcohol/imported tobacco products
To:Regional Customs
Sub-Departments
A. To be completed by the
enterprise/organization applying for stamps:
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2. Tax identification number (TIN):
………………………………………………………………
3. Address: ………………………………………………………………………………..
4. Name of the stamp recipient: ……… ID/Passport No.
……………
Phone:……………………… Email:………………… …………………………….
5. Specific location where the stamps will be
affixed: …………………………………….
6. Estimated stamping period (from – to): ……………………
Pursuant to Article 5 of Circular
No./2025/TT-BTC dated ... month ... year 2025 of the Minister of Finance, (Name
of the enterprise/organization) ……………… hereby applies to purchase e-stamps with
the following details:
Unit:Stamps
No.
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Stamp sample
code
Beginning
inventory
Quantity to be
purchased this period
Total used
1
2
3
4
5
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Supporting documents enclosed with this
Application (1):
1. Customs Declaration No.………. registered on …
day … month … year … at Customs
(applicable to imported consignments)
Yes □
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2. Confiscated goods sale decision No.… dated …
and Auctioned asset sale contract No.………………………………….[date](applicable to
confiscated, auctioned goods by competent authority)
Yes □
No □
3. Purchase contract or processing contract No.
…. dated……..(applicable to purchase of stamps for affixing at foreign
production facilities before import)
Yes □
No □
4. Authorization letter No…. dated…..(applicable
where stamp recipient is authorized by the enterprise/organization)
Yes □
No □
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..........................................................................................................
Yes □
No □
(Name of the enterprise/organization)
…………………………………… hereby certifies that the information declared and documents
enclosed with this Application are true and complete as per regulations;
commits to using the e-stamps for their intended purpose, reporting stamp usage
to the customs authority in accordance with regulations, and shall take full
legal responsibility for all declarations and commitments above./.
LEGAL REPRESENTATIVE
(Signature, full name, and official seal)
B.
Section for use by the Customs Sub-Department issuing the stamps:
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1. If “Yes” is selected, record information on the
e-stamps issued to the enterprise/organization as follows:
Unit:Stamps
No.
Stamp name
Stamp code
Stamp
identifier
Quantity issued
Serial number
range (from… to…)
Date of issue
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2
3
4
5
6
7
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2. If “No” is selected, provide specific reasons
and indicate additional information required from the applicant:
Reason:
……………………………………………………………………………
Requested supplementary information (3):
…………………… ………………………………..
CUSTOMS OFFICER IN CHARGE OF STAMP
ISSUANCE
(Signature, full name, and official seal)
Notes:
(1) For the "Supporting documents enclosed with this
Application" section:If “Yes” is selected, the enterprise/organization must
submit scanned copies of the corresponding documents along with the Application
for verification by the Customs authority.
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(3) The enterprise must provide information on
surveillance cameras at the stamping location (access link, username, password,
etc.).
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