On 14/12/2019, Ministry of Finance promulgated Circular No. 122/2018/TT-BTC guiding the management and using of proceeds from the auction of illegally imported cigarettes subject to confiscation of quality assurance for export to foreign countries. The Circular took effect from 01/02/2019.
Accordingly, Circular No. 122/2018/TT-BTC regulates agencies, organizations assigned to duties will pilot the auction of imported drugs that are of sufficient quality to export. Collection source from this activity will be submitted to the State budget to conduct some missions as follows:
– Expenditure for propagation and dissemination of legislation on cigarette smuggling prevention and combat;
– Expenditure for working trip allowances, conferences on the preliminary review, summation, training and professional training on tobacco prevention and combat work;
– Purchase of equipment, repair of tools, rental of equipment and facilities; expenses for registration fees and fees for inspection and inspection of equipment in direct service of the investigation against tobacco smuggling;
– Spending on petrol and oil for means to inspect, arrest, interpret and protect objects and material evidence in violation;
– Expenditure for rewards for collectives and individuals that have made outstanding achievements in the prevention and combat of cigarette smuggling;
– Payment for night work and overtime work;
– Expenditure allowances during the treatment for accident-injured, injured officials, public employees, officers, non-commissioned officers and soldiers in the course of performing anti-smuggling tasks;
– Spending on buying information;
– Payment for allowances for persons directly involved in the investigation, recovery, arrest, inspection and control of tobacco smugglers;
– Paying allowances for forces directly sanctioning tobacco smuggling and prevention according to policies and regimes promulgated by competent state agencies (if any).
It can be seen that thought issuing Circular No. 122/2018/TT-BTC, the Ministry of Finance has created a mechanism to increase revenue to contribute to the prevention of tobacco smuggling, and will improve the quality of State management in this area.