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MINISTRY OF FINANCE OF VIETNAM |
SOCIALIST REPUBLIC OF VIETNAM |
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No. 93/2026/TT-BTC |
Hanoi, July 1, 2026 |
CIRCULAR
ON THE PRINTING, ISSUANCE, MANAGEMENT AND USE OF E-STAMPS FOR ALCOHOL AND TOBACCO PRODUCTS
Pursuant to the Law on Tax Administration No. 108/2025/QH15;
Pursuant to the Law on Electronic Transactions No. 20/2023/QH15, amended by Law No. 60/2024/QH15;
Pursuant to the Law on Digital Transformation No. 148/2025/QH15;
Pursuant to the Law on Cybersecurity No. 116/2025/QH15;
Pursuant to Decree No. 67/2013/ND-CP of the Government elaborating certain articles and measures for implementation of the Law on Prevention and Control of Tobacco Harm regarding tobacco business, amended by Decree No. 106/2017/ND-CP, Decree No. 08/2018/ND-CP and Decree No. 17/2020/ND-CP;
Pursuant to Decree No. 105/2017/ND-CP of the Government on alcohol business, amended by Decree No. 17/2020/ND-CP;
Pursuant to Decree No. 254/2026/ND-CP of the Government elaborating certain articles and measures for the organization and guidance of implementation of the Law on Tax Administration No. 108/2025/QH15 on electronic invoices and electronic records;
Pursuant to Decree No. 29/2025/ND-CP of the Government on the functions, tasks, powers and organizational structure of the Ministry of Finance, amended by Decree No. 166/2025/ND-CP;
At the proposal of the Director of the Tax Department and the Director of the Customs Department;
The Minister of Finance hereby issues a Circular on the printing, issuance, management and use of e-stamps for alcohol and tobacco products.
Chapter I
GENERAL PROVISIONS
Article 1. Scope
This Circular prescribes the printing, issuance, management and use of e-stamps for imported alcohol and tobacco products and those manufactured for domestic consumption.
Article 2. Regulated entities
1. Enterprises, organizations and individuals manufacturing and importing alcohol products and tobacco products that are required to affix stamps in accordance with the law.
2. Tax authorities and customs authorities.
3. Other relevant agencies, units, organizations and individuals.
Chapter II
SPECIFIC PROVISIONS
Article 3. E-stamps and affixing of e-stamps
1. E-stamps for alcohol products and e-stamps for tobacco products (electronic stamps) are stamps identifiable by the naked eye, bearing a QR code containing electronic information and data about the e-stamp. The QR code on the e-stamp must be readable, searchable, and verifiable through appropriate technical means. The electronic information and data may be looked up on the Tax Administration Information System and the Customs Department Electronic Information Portal to serve management and retrieval needs of enterprises, organizations, individuals, consumers and regulatory agencies.
2. E-stamp models and descriptions:
a) The model and description of e-stamps for tobacco products manufactured for domestic consumption are presented in Appendix I attached to this Circular;
b) The model and description of e-stamps for alcohol products manufactured for domestic consumption are presented in Appendix II attached to this Circular;
c) The description of e-stamps for imported alcohol products is presented in Appendix IV attached to this Circular;
d) The description and affixing location of e-stamps for imported tobacco products are presented in Appendix V attached to this Circular.
3. Principles of affixing e-stamps:
a) Imported tobacco products and tobacco products manufactured for domestic consumption that are required to be stamped in accordance with Decree No. 67/2013/ND-CP of the Government elaborating certain articles and measures for implementation of the Law on Prevention and Control of Tobacco Harm regarding tobacco business, amended by Decree No. 106/2017/ND-CP, Decree No. 08/2018/ND-CP and Decree No. 17/2020/ND-CP, must be affixed with e-stamps in accordance with this Circular.
Tobacco products must be packed into packs (including soft packs or hard boxes), hereinafter referred to as packs of cigarettes. Each pack of cigarettes shall be affixed with one (1) e-stamp. If the cigarette pack is wrapped in a cellophane overwrapping, the e-stamp must be affixed to the pack prior to applying the cellophane layer. E-stamps shall be affixed in a position so as to ensure the stamp is torn when the pack is opened.
b) Imported alcohol products and alcohol products manufactured for domestic consumption that are required to be stamped in accordance with Decree No. 105/2017/ND-CP of the Government on alcohol business, amended by Decree No. 17/2020/ND-CP, must be affixed with e-stamps in accordance with this Circular.
Imported alcohol products and alcohol products manufactured for domestic consumption must be contained in bottles (including jars, flasks, vials, cans, bags, boxes and barrels), hereinafter referred to as bottles of alcohol. Each bottle of alcohol shall be affixed with one (1) e-stamp. If the alcohol bottle is enclosed in an outer plastic wrap, the e-stamp must be affixed to the bottle prior to the application of the outer wrapping film. E-stamps for alcohol products shall be affixed across the point through which the alcohol may be extracted from the packaging (bottle cap, jar lid, flask stopper, tap or similar position), so as to ensure the stamp is torn and cannot be reused when the cap is opened.
c) The affixing of e-stamps must ensure that the identifying information on the stamp is not obscured, erased, distorted or rendered unverifiable under normal conditions of circulation, storage and transportation of the product.
4. Entities affixing e-stamps:
a) Enterprises and organizations importing bottled alcohol products, bulk alcohol in barrels or tanks for filling and bottling, or importing tobacco products, must affix e-stamps during import procedures or after completing import procedures but before placing the products on the market;
b) Where enterprises and organizations importing bottled alcohol products or tobacco products affix e-stamps at the overseas manufacturing facility, the affixing of e-stamps must be completed prior to importation into Vietnam;
c) For tobacco products manufactured for domestic consumption: licensed tobacco manufacturers must affix e-stamps in accordance with regulations for tobacco products at the manufacturing facility after the tobacco products have been packed into packs of cigarettes and before the products are distributed for domestic consumption;
d) For alcohol products manufactured for domestic consumption: alcohol-producing organizations and individuals must affix e-stamps in accordance with regulations for alcohol products at the manufacturing facility after the alcohol products have been bottled and before the bottles of alcohol are distributed for domestic consumption;
dd) Enterprises, organizations and individuals shall be solely responsible for affixing e-stamps in accordance with this Circular.
5. Management of e-stamp data:
a) The Tax Department manages e-stamp data for alcohol products and tobacco products manufactured for domestic consumption. The Customs Department manages e-stamp data for imported tobacco products and imported alcohol products;
b) Tax authorities of all levels and customs authorities of all levels manage, look up, utilize and use e-stamp data in accordance with the access control assigned by the Tax Department and the Customs Department; and cooperate in providing e-stamp information to agencies and units with relevant functions and duties for management purposes;
c) The management of e-stamp data for alcohol products and tobacco products must ensure the uniqueness of the stamp identifier, and the ability to look up e-stamps within the management scope of the tax authority and the customs authority;
d) The management, utilization, retrieval, verification and sharing of e-stamp data must maintain information safety, data security and cybersecurity, access control and data processing audit trail in accordance with the law.
Article 4. Principles of managing and using e-stamps
1. Management principles:
a) The Customs Department prints and issues e-stamps for imported tobacco products and imported alcohol products, and sells e-stamps for imported tobacco products and imported alcohol products to enterprises and organizations permitted to import tobacco products and alcohol products, or permitted to purchase confiscated goods or goods sold at auction by competent agencies in accordance with the law;
b) The Tax Department prints and issues e-stamps for tobacco products manufactured for domestic consumption and alcohol products manufactured for domestic consumption, and sells e-stamps for tobacco products manufactured for domestic consumption and alcohol products manufactured for domestic consumption to organizations and individuals in accordance with the law;
c) Enterprises, organizations and individuals manufacturing or importing alcohol products and tobacco products shall be solely responsible for managing, using and transmitting e-stamp data to competent authorities in accordance with the law.
2. Principles for use of e-stamps by organizations and individuals:
a) Use e-stamps for proper purposes and to eligible entities in accordance with this Circular;
b) Do not exchange, purchase, sell, loan or borrow e-stamps;
c) Do not intentionally lose or damage e-stamps.
Article 5. Management and sale of e-stamps for imported tobacco products and imported alcohol products
1. Printing and issuance of stamps:
a) The Customs Department is responsible for printing and issuing e-stamps to Regional Customs Sub-departments for use in accordance with the annual registered demand of each unit;
b) Regional Customs Sub-departments assign border gate customs/off-border gate customs to sell e-stamps to enterprises and organizations that have fulfilled their obligations as prescribed in point b clause 2 of this Article;
c) All e-stamps must be issued by the Customs Department by means of a stamp issuance notice on the Customs Department Electronic Information Portal (address: https://customs.gov.vn) prior to being put into use. The stamp issuance notice shall include the following particulars: name of stamp, model/symbol of stamp, quantity, serial number, date of first use, sale price.
2. Purchase and sale of e-stamps for tobacco products and e-stamps for alcohol products:
a) Responsibilities of customs authorities:
a.1) The Customs Department shall notify and update any changes to the stamp sale price and any system failure of the Customs Electronic Data Processing System on the Customs Department Electronic Information Portal;
a.2) Border gate customs/off-border gate customs shall sell e-stamps to enterprises and organizations at the request of such enterprises and organizations, on the condition that the application for purchase of e-stamps is complete as prescribed, and the cumulative quantity of stamps sold (across the entire sector) does not exceed the quantity of stamps provided by the Customs Department.
b) Responsibilities of enterprises and organizations when purchasing e-stamps for tobacco products and e-stamps for alcohol products:
b.1) Submit an application for purchase of e-stamps for imported alcohol products/imported tobacco products using Form No. 09/TEM in Appendix VI attached to this Circular to the Customs Electronic Data Processing System, or submit a paper copy in the event of a system failure;
b.2) Pay for the e-stamps, receive the e-stamps, and manage and use the e-stamps in accordance with this Circular.
3. Stamp usage report:
a) Enterprises and organizations purchasing e-stamps shall declare and transmit e-stamp data comprising: name of the enterprise or organization affixing stamps; tax identification number (TIN) of the enterprise or organization affixing stamps; customs declaration number or number of the decision on sale of confiscated goods or auction of goods; date of registration of the customs declaration or date of issue of the decision on sale of confiscated goods or auction of goods; total quantity of stamps used for affixing; quantity of stamps successfully affixed; quantity of damaged stamps; name of stamp; model of stamp; symbol of stamp; serial number of stamp; name of importing entity; TIN of importing entity; name of manufacturing entity; date of manufacture; name of product; packaging specifications; remaining quantity of e-stamps, to the Customs Electronic Data Processing System using Form No. 12/TEM in Appendix VI attached to this Circular;
b) Time limit for transmitting e-stamp data: within 5 working days from the date of completion of affixing e-stamps to the shipment in Vietnam and before placing the products on the market, for imported alcohol products and imported tobacco products; within 5 working days from customs clearance and before placing the products on the market, for imported alcohol products and imported tobacco products whose e-stamps were affixed at overseas manufacturing facilities;
c) Where the consolidated e-stamp data report already transmitted to the customs authority contains errors or requires amendment, immediately upon detecting the error or the need for amendment (within no more than 5 working days from the date of completion of transmitting e-stamp data), the customs declarant shall re-submit a consolidated e-stamp data report to replace the erroneous or amended consolidated e-stamp data report already submitted, using Form No. 12/TEM in Appendix VI attached to this Circular;
d) For damaged e-stamps among the total number of e-stamps declared by enterprises and organizations, the Customs Department system shall identify such e-stamps as no longer valid;
dd) Where the Customs Electronic Data Processing System fails as notified on the Customs Department Electronic Information Portal, after completing the affixing of e-stamps to the goods, the enterprise or organization shall prepare a stamp usage report using Form No. 12/TEM in Appendix VI attached to this Circular and submit it to the border gate customs/off-border gate customs that sold the e-stamps. Within 5 working days from the date the customs authority notifies that the system has been restored, the enterprise or organization shall declare and transmit e-stamp data to the Customs Electronic Data Processing System in accordance with the law.
4. Looking up e-stamp information:
a) When users of imported alcohol products or imported tobacco products, or relevant agencies, wish to look up information on e-stamps for alcohol products or e-stamps for tobacco products affixed to imported alcohol products or imported tobacco products, they shall scan the QR code or access the Customs Department Electronic Information Portal;
b) The information on e-stamps for alcohol products and e-stamps for tobacco products displayed when the QR code affixed to imported alcohol products or imported tobacco products is scanned includes: serial number of stamp; name of stamp, model symbol, symbol; name of manufacturing entity; date of manufacture; name of importing entity; TIN of importing entity; name of product; packaging specifications; customs declaration number/decision number; date of registration of customs declaration/date of decision.
5. Handling cases of lost, burnt, damaged or destroyed e-stamps:
a) Responsibilities of customs authorities:
a.1) Participate in the E-stamp Destruction Committee of enterprises and organizations;
a.2) Receive and update information from notices of e-stamp destruction by enterprises and organizations as follows: the Customs System shall automatically receive the notice of e-stamp destruction results from enterprises and organizations and automatically update the serial numbers of e-stamps that are no longer valid on the Customs Electronic Data Processing System.
b) Responsibilities of enterprises and organizations:
b.1) In the event of lost or burnt e-stamps: enterprises or organizations that detect lost or burnt e-stamps shall use the account provided by the customs authority to submit a report on lost/burnt e-stamps on the Customs Electronic Data Processing System within no more than 5 working days from the date of detecting the lost or burnt e-stamps, including the following particulars: name of stamp; model/symbol of stamp; serial number; quantity; reasons for loss or burning of stamps, using Form No. 11/TEM in Appendix VI attached to this Circular. Where missing e-stamps are found, the enterprise or organization must destroy the e-stamps within no more than 5 working days from the date the missing e-stamps are found. The destruction of e-stamps shall be carried out in accordance with point b.3 of this clause;
b.2) In the event of damaged e-stamps: enterprises or organizations that detect damaged e-stamps shall use the account provided by the customs authority to submit a report on damaged e-stamps on the Customs Electronic Data Processing System within no more than 5 working days from the date of detecting the damaged e-stamps, including the following particulars: name of stamp; model/symbol of stamp; serial number; quantity; reasons for damage, using Form No. 11/TEM in Appendix VI attached to this Circular, and shall destroy the damaged e-stamps. The destruction of damaged e-stamps shall be carried out in accordance with point b.3 of this clause;
b.3) Enterprises and organizations importing alcohol products and tobacco products shall destroy e-stamps for imported alcohol products and e-stamps for imported tobacco products in the following sequence:
b.3.1) Prepare an e-stamp inventory list for e-stamps for alcohol products or e-stamps for tobacco products to be destroyed, specifying: name of the stamp-issuing entity; name, address and TIN of the entity issued with stamps; date of issuance; quantity of stamps issued (from No. … to No. …, total: …); characteristics of the stamp model; and the list of customs declaration numbers or numbers and dates of decisions on sale of confiscated goods or auction of goods by competent agencies;
b.3.2) Establish an E-stamp Destruction Committee for imported alcohol products and imported tobacco products comprising: a representative of the supervisory border gate customs/off-border gate customs, a representative of the management of the enterprise or organization, a representative of the accounting department and a representative of the manufacturing or business department of the enterprise or organization;
b.3.3) Prepare an e-stamp destruction record for e-stamps for alcohol products or e-stamps for tobacco products, specifying: reasons for destruction; quantity of stamps destroyed (from No. … to No. …, total: …); method of destruction;
b.3.4) After completing the destruction of e-stamps, ensuring that destroyed e-stamps cannot be reused, members of the E-stamp Destruction Committee shall sign the destruction record and shall bear legal responsibility for any errors.
E-stamp destruction records for imported alcohol products or imported tobacco products shall be retained by the enterprise or organization using the e-stamps for imported alcohol products or imported tobacco products.
b.4) The notice of e-stamp destruction results shall be submitted via the Customs Electronic Data Processing System within no more than 5 working days from the date of completion of the e-stamp destruction record, using Form No. 10/TEM in Appendix VI attached to this Circular. The notice shall comprise: a copy of the e-stamp inventory list; the e-stamp destruction record for imported alcohol products or imported tobacco products to be destroyed; and an update of e-stamp destruction information comprising: name of the stamp-selling entity; name, address and TIN of the stamp-purchasing entity; date of purchase; quantity of stamps (from No. … to No. …, total: …); characteristics of the stamp model; the list of customs declaration numbers or numbers and dates of decisions on sale of confiscated goods or auction of goods by competent agencies; and serial numbers of destroyed stamps.
6. Procedures for purchasing e-stamps for affixing at overseas manufacturing facilities prior to importation into Vietnam:
a) When transporting e-stamps to an overseas manufacturing facility for affixing to products, based on the delivery deadline stated in the purchase and sale contract, the enterprise or organization shall declare the temporary export for re-import period on the customs declaration and complete temporary export customs procedures at a convenient customs authority;
b) When importing goods that have been affixed with e-stamps, in addition to declaring and completing import procedures for the products and goods under the corresponding customs procedure code, the enterprise or organization must file a customs declaration and complete re-import customs procedures for the quantity of stamps corresponding to the quantity of products that have been affixed with stamps;
c) Where the quantity of stamps that have undergone temporary export customs procedures has not been used or has not been fully used, the enterprise or organization is responsible for retaining them for use on the remaining quantity of products under the purchase and sale contract. Where the stamps are to be transferred to another purchase and sale contract, the enterprise or organization must notify the customs authority that sold the stamps and update the stamp purchase information on the Customs Electronic Data Processing System.
Article 6. Management of e-stamps for alcohol products and tobacco products manufactured for domestic consumption
1. Responsibilities of tax authorities of all levels in managing stamp issuance notices and the issuance and sale of e-stamps for alcohol products and tobacco products manufactured for domestic consumption:
a) Responsibilities of the Tax Department:
a.1) Issue a stamp issuance notice for e-stamps for alcohol products and e-stamps for tobacco products on the Tax Administration Information System prior to sale, using Form No. 01/TB/TEM in Appendix III attached to this Circular.
The Tax Department prints e-stamps on the basis of consolidated plans of Provincial/Municipal Tax Departments (based on registration by enterprises, organizations and individuals manufacturing alcohol products and tobacco products) and a reserve of up to 20% of the printing plan;
a.2) Issue e-stamps for alcohol products and e-stamps for tobacco products to Provincial/Municipal Tax Departments that have registered to receive stamps;
a.3) Receive and look up e-stamps for alcohol products and e-stamps for tobacco products on the Tax Administration Information System;
a.4) Notify that e-stamps for alcohol products and e-stamps for tobacco products are no longer valid due to loss, burning or damage at the Tax Department warehouse, or due to changes in e-stamp management policies.
b) Responsibilities of tax authorities of all levels:
b.1) Provincial/Municipal Tax Departments shall receive e-stamps for alcohol products and e-stamps for tobacco products from the Tax Department and sell them to organizations and individuals manufacturing alcohol products in their area, and to enterprises in their area holding valid tobacco manufacturing licenses in accordance with the law (including issuing stamps to affiliated tax sub-offices for sale in accordance with the law);
b.2) Tax authorities of all levels shall maintain detailed records of opening stock of stamps, stamps received, stamps sold to enterprises, organizations and individuals, stamps lost, burnt, damaged or destroyed in the period, closing stock of stamps, and submit quarterly and annual stamp reconciliation reports to superior tax authorities;
b.3) Receive applications for registration and use of e-stamps from enterprises, organizations and individuals:
b.3.1) Within 1 working day from the date the Tax Administration Information System successfully receives the application for registration and use of e-stamps from an enterprise, organization or individual in accordance with clause 2 of this Article, the tax authority shall send a notice of acceptance/rejection of the application for registration and use of e-stamps using Form No. 02/TB/TEM in Appendix III attached to this Circular to the enterprise, organization or individual via the Tax Administration Information System. The Tax Administration Information System shall automatically send notices for Form No. 04/TEM and Form No. 07/TEM in Appendix III attached to this Circular;
b.3.2) In the event of rejection, the tax authority shall notify the reasons for rejection and provide guidance to enable the enterprise, organization or individual to supplement the application in accordance with the law.
b.4) Sell e-stamps and handle remaining e-stamps of enterprises, organizations and individuals that divide, separate, merge or transfer to another supervisory tax authority and wish to continue using the stamps:
b.4.1) Tax authorities are responsible for selling e-stamps as soon as enterprises, organizations and individuals have completed all stamp purchase procedures in accordance with this Circular;
b.4.2) For enterprises, organizations and individuals that divide, separate, merge or transfer to another direct supervisory tax authority and wish to continue using their remaining e-stamps:
Where the application for transfer of remaining e-stamps is accepted, the tax authority shall immediately transfer the remaining e-stamps of the dividing, separating or merging enterprise, organization or individual to the name and TIN of the enterprise, organization or individual formed as a result of the division, separation or merger, or transfer the remaining e-stamps from the transferring tax authority to the receiving tax authority for continued use in accordance with the law;
Where the application is rejected, the tax authority shall notify the reasons for rejection and provide guidance to enable the enterprise, organization or individual to supplement the application in accordance with the law.
b.4.3) Update the information of e-stamps sold or transferred by the tax authority in respect of enterprises, organizations and individuals that divide, separate, merge or transfer to another direct supervisory tax authority and wish to continue using the stamps, comprising the following particulars: name and TIN of the enterprise, organization or individual manufacturing tobacco products or alcohol products for domestic consumption; name of the tax authority selling e-stamps, type of stamp, model of stamp, symbol of stamp, from No. … to No. …; date of stamp sale or date of transfer to the supervisory tax authority; quantity; sale price.
b.5) Cases where tax authorities notify that e-stamps for alcohol products and e-stamps for tobacco products are no longer valid:
b.5.1) E-stamps for alcohol products and e-stamps for tobacco products that are no longer valid due to loss, burning or damage at the tax authority warehouse;
b.5.2) For e-stamps for alcohol products and e-stamps for tobacco products that are lost, burnt or damaged and no longer valid due to the enterprise, organization or individual, where a report and notification have been submitted to the tax authority on the Tax Administration Information System in cases prescribed in point h clause 2 of this Article, the tax authority is not required to notify that the e-stamps are no longer valid;
b.5.3) E-stamps for alcohol products and e-stamps for tobacco products of enterprises, organizations or individuals whose TIN has been invalidated;
b.5.4) E-stamps for alcohol products and e-stamps for tobacco products of enterprises, organizations or individuals that the tax authority has verified and notified as not operating at their registered address;
b.5.5) E-stamps for alcohol products and e-stamps for tobacco products used by enterprises, organizations or individuals during the period of their notification to competent regulatory agencies of temporary suspension of production or business;
b.5.6) Cases where the affixing of e-stamps to smuggled goods, prohibited goods, counterfeit goods or goods infringing intellectual property rights is detected by competent authorities and reported to the tax authority;
b.5.7) Cases where business registration authorities or competent state agencies require enterprises, organizations or individuals to cease production or business in accordance with the law;
b.5.8) E-stamps for alcohol products and e-stamps for tobacco products of enterprises, organizations or individuals that have gifted, sold, exchanged, loaned or borrowed stamps;
b.5.9) E-stamps for alcohol products and e-stamps for tobacco products of enterprises, organizations or individuals that regulatory agencies have notified as being used in violation of the law.
2. Responsibilities of enterprises, organizations and individuals in managing and using e-stamps for alcohol products and e-stamps for tobacco products manufactured for domestic consumption:
a) Registration for use of e-stamps for alcohol products and e-stamps for tobacco products:
a.1) Alcohol-producing organizations and individuals, or enterprises holding a valid tobacco manufacturing license for domestic consumption issued by a competent authority, based on the annual production output and the permitted production period (if any), shall use their valid electronic transaction accounts issued by the tax authority to access the Tax Administration Information System and register for use of e-stamps using Form No. 01/TEM in Appendix III attached to this Circular;
a.2) Enterprises, organizations and individuals shall receive the tax authority’s notice electronically using Form No. 02/TB/TEM in Appendix III attached to this Circular regarding acceptance or rejection of the registration for use of e-stamps for alcohol products and e-stamps for tobacco products:
a.2.1) Where the registration is accepted, the enterprise, organization or individual shall use their valid electronic transaction account issued by the tax authority to access the Tax Administration Information System and continue with the procedures prescribed in this clause;
a.2.2) Where the registration is rejected, the enterprise, organization or individual shall supplement the application in accordance with the tax authority’s notice before resubmitting the registration for use of e-stamps electronically.
b) Preparing e-stamp purchase plans:
b.1) Based on the annual alcohol production plan and the annual tobacco product production plan for domestic consumption, no later than May 15 of the year preceding the plan year, alcohol-producing organizations and individuals, or enterprises manufacturing tobacco products for domestic consumption, shall use their valid electronic transaction accounts issued by the tax authority to access the Tax Administration Information System and register their e-stamp purchase plan using Form No. 02/TEM in Appendix III attached to this Circular. The quantity of stamps applied for purchase must not exceed the maximum production quota permitted under the valid manufacturing license issued by the competent authority (if any); where the quantity exceeds this limit, reasons must be clearly stated.
Alcohol-producing organizations and individuals, or enterprises manufacturing tobacco products for domestic consumption, that do not register an e-stamp purchase plan shall be deemed to have no demand for purchasing stamps.
Where a brand-owning enterprise for alcohol products or tobacco products engages a contract manufacturer, the e-stamps of the brand-owning enterprise shall be used;
b.2) Where, during the year, an enterprise, organization or individual experiences production changes leading to increased e-stamp purchase demand, or where organizations and individuals newly commencing alcohol production activities, or enterprises newly obtaining tobacco manufacturing licenses for domestic consumption, arise after May 15 each year: at least 30 days before the date of application for purchase of e-stamps, the enterprise, organization or individual shall use their valid electronic transaction account issued by the tax authority to access the Tax Administration Information System and register the quantity of e-stamps to be purchased or additionally purchased for the plan year using Form No. 02/TEM in Appendix III attached to this Circular. The total quantity of e-stamps applied for purchase must not exceed the maximum production quota permitted under the manufacturing license (if any); where the quantity exceeds this limit, reasons must be clearly stated;
b.3) Enterprises, organizations and individuals shall receive the tax authority’s notice electronically using Form No. 02/TB/TEM in Appendix III attached to this Circular regarding acceptance or rejection of the registration of the plan for purchase or additional purchase of e-stamps for alcohol products and e-stamps for tobacco products:
b.3.1) Where the plan is accepted, the enterprise, organization or individual shall carry out the procedures for purchasing and receiving e-stamps from the tax authority in accordance with point c of this clause;
b.3.2) Where the plan is rejected, the enterprise, organization or individual shall supplement the application in accordance with the tax authority’s notice before resubmitting the e-stamp purchase plan in accordance with the law.
c) Purchase of e-stamps for alcohol products and e-stamps for tobacco products:
c.1) Based on the e-stamp purchase plan and additional purchase plan for the plan year registered with the direct supervisory tax authority, the enterprise, organization or individual shall use their valid electronic transaction account issued by the tax authority to access the Tax Administration Information System and register for purchase of e-stamps using Form No. 02/TEM in Appendix III attached to this Circular;
c.2) Within 1 working day, the tax authority shall notify the enterprise, organization or individual electronically using Form No. 02/TB/TEM in Appendix III attached to this Circular regarding acceptance or rejection of the application for purchase of e-stamps for alcohol products and e-stamps for tobacco products.
c.2.1) Where the application is accepted, upon visiting the tax authority to purchase and receive e-stamps for alcohol products and e-stamps for tobacco products, the enterprise, organization or individual shall pay for the e-stamps, receive the e-stamps, and manage and use the e-stamps in accordance with this Circular;
c.2.2) Where the application is rejected, the enterprise, organization or individual shall supplement the application in accordance with the tax authority’s notice before carrying out the procedures for purchasing and receiving e-stamps in accordance with the law.
d) When the enterprise, organization or individual releases e-stamps to the manufacturing department, the enterprise, organization or individual must scan the QR code on the box of e-stamps, block of e-stamps or individual e-stamp, and simultaneously enter the following data: name of goods, date or month of manufacture (by day/month/year or month/year), unit of measurement (liter/bottle for alcohol products; stick/pack for tobacco products), unit selling price (or provisional unit selling price where the price has not yet been determined), to ensure connectivity of e-stamp data transmitted to the Tax Administration Information System. Where the enterprise, organization or individual detects errors or discrepancies in the scanned e-stamp data requiring correction, they shall make corrections to the scanned e-stamp data;
dd) Where, at the end of the plan year, the enterprise, organization or individual has not used all of the purchased e-stamps for alcohol products or e-stamps for tobacco products, the remaining e-stamps may continue to be used in the following year;
e) Transmitting data on e-stamps for alcohol products and e-stamps for tobacco products affixed to alcohol products and tobacco products for domestic consumption to the tax authority:
e.1) No later than the 20th of the following month, the enterprise, organization or individual shall use their valid electronic transaction account issued by the tax authority to access the Tax Administration Information System and transmit the data on affixed e-stamps using Form No. 07/TEM in Appendix III attached to this Circular to the Tax Administration Information System. Where the last day falls on a day off in accordance with the law, the last day of the deadline shall be the next working day. Where the e-stamp data already transmitted to the tax authority contains errors, discrepancies or requires supplementation, the enterprise, organization or individual shall resubmit the corrected e-stamp data to replace the erroneous, discrepant or unsupplemented data;
e.2) Enterprises, organizations and individuals shall receive the tax authority’s notice electronically using Form No. 02/TB/TEM in Appendix III attached to this Circular regarding acceptance or rejection of the consolidated e-stamp data report. Where the report is rejected, the enterprise, organization or individual shall supplement the application in accordance with the tax authority’s notice before resubmitting the e-stamp data in accordance with the law;
e.3) Where the Tax Administration Information System encounters a technical error and is unable to receive the data on affixed e-stamps, the Tax Department is responsible for posting a notification on the Tax Administration Information System. Within 2 working days from the date the Tax Department notifies that the Tax Administration Information System has resumed normal operations, the enterprise, organization or individual shall transmit the data on affixed e-stamps to the tax authority and shall not be identified as having committed an act of late transmission of e-stamp data.
g) Handling e-stamps for alcohol products and e-stamps for tobacco products of enterprises, organizations and individuals manufacturing alcohol or tobacco products upon cessation of production, dissolution, bankruptcy, division, separation, merger, consolidation or transfer to another direct supervisory tax authority:
g.1) Alcohol-producing organizations and individuals, or enterprises manufacturing tobacco products, upon cessation of production, dissolution, bankruptcy or consolidation, shall carry out stamp reconciliation and destroy remaining purchased e-stamps within 5 working days from the date the enterprise, organization or individual notifies of cessation of production, or from the date of the decision on dissolution, bankruptcy or consolidation, and shall submit a notice of destruction results using Form No. 04/TEM in Appendix III attached to this Circular to the tax authority;
g.2) Enterprises, organizations and individuals that divide, separate, merge or transfer to another direct supervisory tax authority and wish to continue using their remaining e-stamps shall use their valid electronic transaction account issued by the tax authority to access the Tax Administration Information System and register for transfer of the remaining e-stamps to the name and TIN of the enterprise, organization or individual formed as a result of the division, separation or merger, using Form No. 06/TEM in Appendix III attached to this Circular. Where there is no wish to continue using the stamps, stamp reconciliation and destruction of remaining e-stamps shall be carried out in accordance with point g.1 of this clause;
g.3) Enterprises, organizations and individuals shall receive the tax authority’s notice electronically using Form No. 02/TB/TEM in Appendix III attached to this Circular regarding acceptance or rejection of the application to continue using the remaining e-stamps.
Where the application is rejected, the enterprise, organization or individual shall supplement the application in accordance with the tax authority’s guidance and resubmit Form No. 06/TEM in Appendix III attached to this Circular electronically.
h) Handling cases of lost, burnt, damaged or destroyed e-stamps for alcohol products and e-stamps for tobacco products:
h.1) In the event of lost or burnt e-stamps for alcohol products or e-stamps for tobacco products: the enterprise, organization or individual shall prepare a record specifying the time and location of the loss or burning of stamps, confirmed by the local government at commune level where the loss or burning occurred, and retain the record at the enterprise, organization or individual.
The enterprise, organization or individual shall use their valid electronic transaction account issued by the tax authority to access the Tax Administration Information System and submit a report on lost/burnt e-stamps within no more than 3 working days from the date of detecting the loss or burning of e-stamps, using Form No. 04/TEM in Appendix III attached to this Circular.
Where missing e-stamps are found, the enterprise, organization or individual must destroy the e-stamps within no more than 3 working days from the date the missing e-stamps are found, and submit a report on destruction results within no more than 3 working days from the date of destruction, using Form No. 04/TEM in Appendix III attached to this Circular;
h.2) In the event that e-stamps for alcohol products or e-stamps for tobacco products manufactured for domestic consumption are damaged (stamps damaged in warehouse or during production are stamps that still exist physically but are no longer intact as per the stamp model prescribed in this Circular: stamps that are torn, with faded characters, etc.; or stamps that no longer exist physically (disintegrated into multiple pieces, no longer displaying the identifying features of the stamp comprising the serial number and QR code)): the enterprise, organization or individual must destroy the damaged e-stamps that are no longer usable (except where damaged stamps no longer exist physically, in which case destruction is not required).
Where e-stamps have been affixed to products, have been reported as used, but subsequently become damaged during circulation in the market, or where the products are no longer usable and the manufacturer destroys the products, the enterprise, organization or individual shall destroy the e-stamps.
The enterprise, organization or individual shall use their valid electronic transaction account issued by the tax authority to access the Tax Administration Information System and submit a notice of e-stamp destruction results within no more than 3 working days from the date of destroying the damaged stamps, using Form No. 04/TEM in Appendix III attached to this Circular;
h.3) Enterprises, organizations and individuals shall receive the tax authority’s notice electronically using Form No. 02/TB/TEM in Appendix III attached to this Circular regarding acceptance or rejection of the notice of loss/burning/destruction results of e-stamps.
Where the notice is rejected, the enterprise, organization or individual shall supplement the application in accordance with the tax authority’s guidance and resubmit Form No. 04/TEM in Appendix III attached to this Circular electronically;
h.4) E-stamp destruction records at alcohol-producing organizations and individuals or enterprises manufacturing tobacco products comprise:
h.4.1) An e-stamp inventory list for e-stamps for alcohol products and e-stamps for tobacco products to be destroyed;
h.4.2) A decision on establishment of the E-stamp Destruction Committee for e-stamps for alcohol products and e-stamps for tobacco products. The E-stamp Destruction Committee comprises: a representative of management, a representative of the accounting department and a representative of the manufacturing department of the enterprise or organization. Individual alcohol producers are not required to establish an E-stamp Destruction Committee;
h.4.3) An e-stamp destruction record specifying the reasons and grounds for destruction. Members of the E-stamp Destruction Committee must sign the e-stamp destruction record and shall be legally responsible for any errors.
E-stamp destruction records shall be retained by the enterprise, organization or individual using the e-stamps.
3. Retrieval and verification of information on e-stamps for alcohol products affixed to bottles of alcohol and e-stamps for tobacco products affixed to packs of cigarettes manufactured for domestic consumption:
a) When users of alcohol products or tobacco products, or relevant agencies, wish to look up and verify information on e-stamps for alcohol products and e-stamps for tobacco products affixed to alcohol products and tobacco products manufactured for domestic consumption, they shall scan the QR code or access the Tax Administration Information System;
b) The information on e-stamps for alcohol products and e-stamps for tobacco products displayed when looked up includes: type of stamp, model of stamp, symbol of stamp; stamp sequence number; name and TIN of the tobacco or alcohol manufacturing entity; name of the tax authority selling e-stamps, date of stamp sale; name of goods; date or month of manufacture (day/month/year or month/year); unit of measurement (liter/bottle for alcohol products; stick/pack for tobacco products).
Chapter III
IMPLEMENTATION PROVISIONS
Article 7. Funding for e-stamp printing
1. Customs authorities shall sell e-stamps for imported alcohol products and imported tobacco products to enterprises importing alcohol products and tobacco products. Tax authorities shall sell e-stamps for alcohol products and tobacco products manufactured for domestic consumption to alcohol-producing organizations and individuals and licensed tobacco manufacturers.
2. The stamp sale price shall be determined on the principle of fully covering all costs, comprising e-stamp printing costs and taxes payable in accordance with the law; excluding information technology and management technology investment costs for receiving, looking up data and managing e-stamps, which costs shall be covered by the state budget in accordance with applicable law.
3. The Director of the Tax Department and the Director of the Customs Department shall decide the stamp sale price consistent with the above principles and in accordance with actual conditions at each given period, for each printing and issuance of e-stamps, to meet the plans and registered demands of enterprises, organizations and individuals permitted to use e-stamps in accordance with the law.
4. The Tax Department and the Customs Department shall be provided with funding from the state budget for e-stamp printing. The revenue generated from stamp sales, after tax payments in accordance with the law, shall be remitted in full to the state budget.
Article 8. Penalties for violations
Enterprises importing alcohol products, organizations and individuals manufacturing alcohol products domestically, enterprises importing tobacco products, and enterprises manufacturing tobacco products domestically that lose, burn or damage e-stamps, or that fail to comply with regulations on reporting and destroying e-stamps to tax authorities and customs authorities, shall be subject to penalties in accordance with the penalty levels prescribed in Decree No. 125/2020/ND-CP of the Government on administrative penalties for tax and invoice violations, amended by Decree No. 102/2021/ND-CP and Decree No. 310/2025/ND-CP.
Article 9. Entry into force
1. This Circular comes into force as of July 1, 2026.
2. E-stamps for alcohol products and e-stamps for tobacco products that have been issued and printed in accordance with the model prescribed in Circular No. 23/2021/TT-BTC dated March 30, 2021 of the Minister of Finance may continue to be used until exhausted.
3. This Circular supersedes the following Circulars:
a) 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 tobacco products;
b) Circular No. 31/2025/TT-BTC dated May 31, 2025 of the Minister of Finance amending certain articles of 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 tobacco products.
4. Where legal normative documents referenced in this Circular are amended or replaced, the amending or replacing document shall govern.
5. During implementation, where any difficulties arise, ministries, sectors, local areas, enterprises, organizations and individuals shall report specifically to the Ministry of Finance for consideration and guidance./.
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PP. MINISTER Cao Anh Tuan |
