BS ISO 22382:2018,Security and resilience — Authenticity, integrity and trust for products and documents — Guidelines for the content, security, issuance and examination of excise tax stamps.
BS ISO 22382:2018 gives guidelines for the content, security, issuance and examination of physical tax stamps and marks used to indicate that the required excise duty or other applicable taxes identified with an item have been paid and to signify that the item is legitimately on the intended market.
The purpose of this document is to assist tax authorities to enhance compliance with excise tax regulations by implementing new, or improving existing, excise tax stamps and associated issuance systems. This document provides guidance for tax stamp procurement, construction, security, issuance and examination.
The tax authority should regularly review its tax stamp programmes, including security, legislation and enforcement, to identify any weaknesses in the tax stamp itself or in the procedures for production,issuance, activation, application and examination. The tax authority should have a standby tax stamp design that can quickly be put into production in the event that this review or enforcement activity reveals fraudulent production or use of the tax stamps in use.Now you can download BS ISO 22382:2018.