DECISION

ON THE AFFIXTURE OF STAMPS ON HOME-MADE CIGARETTES

THE PRIME MINISTER

Pursuant to the Law on Organization of the Government of September 30, 1992;
In order to strictly control the domestic cigarettes production and circulation as well as to combat fake goods and losses of tax revenue;
At the proposals of the Minister of Finance and the Minister of Industry,

DECIDES:

Article 1.- As from April 1, 2000, all packed cigarettes domestically produced by enterprises established according to law, when being delivered or circulated on the market, must be affixed with stamps as prescribed.

Article 2.- The Ministry of Finance shall issue and uniformly manage the cigarette stamps nationwide. All cases of printing, issuing or using stamps in contravention of regulations shall be dealt with by current law.

Article 3.- Trading in home-made cigarettes which are not affixed with stamps is strictly forbidden. Any violations shall, depending on their nature and seriousness, be sanctioned administratively or examined for penal liability according to the provisions of law.

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Article 5.- The Minister of Finance, the Minister of Industry, the Minister of Trade shall guide and inspect of the implementation of this Decision.

Article 6.- The presidents of the People’s Committees of the provinces and centrally-run cities shall direct their local specialized branches in inspecting, detecting and strictly dealing with the organizations and/or individuals that produce and/or trade in cigarettes which are not affixed with stamps.

Article 7.- The ministries, the heads of the ministerial-level agencies, the heads of the agencies attached to the Government, the presidents of the People’s Committees of the provinces and centrally-run cities shall have to implement this Decision.

FOR THE PRIME MINISTER
DEPUTY PRIME MINISTER




Nguyen Tan Dung