Tiếng Việt- 1 Ordinance No. 01/2012/UBTVQH13 of March 22, 2012, on the consolidation of legal document
- 2 Constitution dated November 28, 2013 of the socialist republic of Vietnam
- 3 Law No. 27/2008/QH12 of November 14, 2008, on Excise Tax
- 4 Law No. 71/2014/QH13 dated November 26, 2014, amendments to tax Laws
- 5 Law No. 70/2014/QH13 dated November 26, 2014, amendments to some articles of the Law on special excise duty
| THE NATIONAL ASSEMBLY OFFICE | THE SOCIALIST REPUBLIC OF VIETNAM |
| No. 06/VBHN-VPQH | Hanoi, December 11, 2014 |
The National Assembly’s Law on Special Excise Duty No. 27/2008/QH12 dated November 14, 2008 into effect from April 1, 2009 is amended and supplemented by:
1. The National Assembly's Law No. 70/2014/QH13 dated November 26, 2014 on amending and supplementing several articles of the Law on Special Excise Duty into effect from January 1, 2016:
2. The National Assembly's Law No. 71/2014/QH13 dated November 26, 2014 on amending and supplementing several articles of the Law on Tax into effect from January 1, 2015.
Pursuant to the 1992 Constitution of the Socialist Republic of Vietnam of which several articles have been amended and supplemented according to the Resolution No. 51/2001/QH10;
The National Assembly hereby passes the Law on Special Excise Duty1
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Article 1. Scope of application
This Law provides for taxable and non-taxable subject matters, taxpayers, bases for assessment, refund, deduction and reduction of special excise duty.
Article 2. Taxable subject matters
1. Goods:
a) Cigarettes, cigars and other tobacco products used for smoking, inhaling, chewing, sniffing or keeping in mouth;
b) Liquor;
c) Beer;
d) Under-24 seat transport vehicles, including those for both passenger and cargo transportation with at least two rows of seats and fixed partitions between passenger and cargo compartments;
dd) Two- and three-wheeled motorcycles of a cylinder capacity of over 125 cm3;
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g)2 Gasoline of all kinds;
h) Air-conditioners of 90,000 BTU or less;
i) Playing cards;
k) Votive gilt papers and votive objects.
2. Services:
a) Dance halls;
b) Massage parlors and karaoke bars;
c) Casinos; prize-winning video games, including jackpot and slot games, and games on similar machines;
d) Betting;
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e) Lottery business.
Article 3. Non-taxable subject matters
Goods specified in Clause 1, Article 2 of this Law are not subject to special excise duty if they fall into one of the following cases:
1. Goods which are directly exported by producers or processors, or which are sold or entrusted by these producers or processors to other business establishments for export.
2. Imported goods, including:
a) Goods as humanitarian aid or non-refundable aids; gifts for state agencies, political organizations, socio-political organizations, socio-political-professional organizations, social organizations, socio-professional organizations or people’s armed forces units; and donations or gifts for individuals in Vietnam in accordance with the Government’s statutory amounts;
b) Goods transited or transported via Vietnamese border gates or borders, and merchanting goods the Government’s regulations;
c) Goods temporarily imported for re-export and temporarily exported for re-import which are not subject to import or export duty within the time limit specified in the law on import and export duty;
d) Personal effects of foreign organizations and individuals in conformity with diplomatic immunity standards; personal belongings within duty-free luggage allowance; and goods imported for duty-free sale under laws;
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4. Ambulances; prison transport vans; hearses; cars designed with both seats and standing places for transporting 24 or more people; cars running in recreation, entertainment and spoils areas which neither are registered for circulation nor move on roads.
5. Goods imported from abroad into non-tariff areas, goods sold from the inland into non-tariff areas for use only in non-tariff areas, and goods traded between non-tariff areas, except under-24 seat motor vehicles.
Excise taxpayers include producers and importers of goods and providers of services which are subject to excise tax.
Exporters that purchase excise tax-liable goods from producers for export and do not export but sell them domestically shall pay excise tax.
Article 5. Tax assessment bases
Special excise duty bases include the assessable price of dutiable goods or service and the duty rate. The amount of special excise duty payable is the excise assessable price multiplied by the special excise duty rate.
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Assessable prices of excise dutiable goods/services are selling prices of goods services, exclusive of special excise tax, environmental protection tax, and VAT, and are prescribed as follows: 5
1. For domestically produced goods, it is the selling price set by the producer.
2. For imported goods, it is the import-duty calculation price plus the import duty. For imported goods eligible for import duty exemption or reduction, it is exclusive of the exempted or reduced import duty amount.
3. For processed goods, it is the assessable price of the goods sold by processing-ordering establishment or the selling price of the product of the same or similar kind at the same time with the time of goods sale.
4. For goods sold on installment or deferred payments, it is the one-off selling price of such goods, exclusive of the installment or deferred payment interest.
5. For services, it is the service charge set by the service provider. The service provision in a number of cases is specified as follows:
a) For golf business, it is the selling price of the membership card or golf-playing ticket, inclusive of the golf playing charge and deposit (if any);
b) For casino, prize-winning video game and betting business, it is the turnover from such business minus the prize already paid to customers;
c) For dance hall, massage parlor and karaoke bar business, it is the turnover from such business;
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Excise assessable prices of goods and services specified in this Article are inclusive of additional charges and revenues (if any) enjoyed by business establishments.
Assessable prices are calculated in Vietnam dong. In case taxpayers have foreign-currency turnover, foreign-currency amounts must be converted into Vietnam (long at the average exchange rate on the inter-bank foreign currency market, announced by the State Bank of Vietnam at the time of turnover generation, for determination of assessable prices.
The Government shall provide detailed provisions of this Article.
Excise duty rates for goods and services are specified in the Excise Duty Schedule below:
SPECIAL EXCISE DUTY SCHEDULE
No.
Goods or services
Rate (%)
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Goods
1
Cigarettes, cigars and other tobacco preparations
From January 1, 2016 to the end of December 31, 2018
70
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75
2
Liquor
a) Of 20° proof or higher
From January 1, 2016 to the end of December 31, 2016
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From January 1, 2017 to the end of December 31, 2017
60
From January 1, 2018
65
b) Of below 20° proof
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From January 1, 2016 to the end of December 31, 2017
30
From January 1, 2018
35
3
Beer
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55
From January 1, 2017 to the end of December 31, 2017
60
From January 1, 2018
65
4
Under-24 seat motor vehicles
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a) Passenger motor vehicles of 9 seats or fewer, except those specified at Points 4e, 4f and 4g of this Article
Of a cylinder capacity of 2,000 cm3 or less
45
Of a cylinder capacity of between over 2,000 cm3 and 3,000 cm3
50
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Of a cylinder capacity of over 3,000 cm3
60
b) Passenger motor vehicle of between 10 seats and under 16 seats, except those specified at Points 4c, 4f and 4g of this Article
30
c) Passenger cars of between 16 seats and under 24 seats, except those specified at Points 4e, 4f and 4g of this Article
15
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15
dd) Motor vehicles powered by gasoline in combination with electricity or bio-fuel, with gasoline accounting for not more than 70% of the used fuel
70% of the tax rate for cars of the same kind as specified at Points 4a, 4b, 4c and 4d of this Article
e) Biofuel-powered motor vehicles
50% of the tax rate for cars of the same kind as specified at Points 4a, 4b, 4c and 4d of this Article
g) Electrically-operated motor vehicles
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Passenger motor vehicles of 9 seats or fewer
25
Passenger motor vehicles of between 10 seats and under 16 seats
15
Passenger motor vehicles of between 16 seats and under 24 seats
10
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Motor vehicles designed for both passenger and cargo transportation
10
5
Two- and three-wheeled motorcycles of a cylinder capacity of over 125 cm3
20
6
Aircraft
30
7
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30
8
Gasoline of all kinds
a) Gasoline
10
b) E5
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c) E10
7
9
Air conditioners of 90.000 BTU or less
10
10
Playing cards
40
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Votive gilt papers and votive objects
70
II
Services
1
Dance halls
40
2
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30
3
Casinos and prize-winning video games
35
4
Betting
30
5
Golf
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6
Lottery
15
TAX REFUND, DEDUCTION AND REDUCTION
Article 8. Tax refund and deduction
1. Excise taxpayers may have the paid tax amounts refunded in the following cases:
a) Goods temporarily imported for re-export;
b) Goods which are raw materials imported for export production and processing;
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d) Upon issuance of tax refund decisions by competent agencies under laws and cases of excise duty refund under treaties to which the Socialist Republic of Vietnam is a contracting party.
The excise tax refund under Points a and b of this Clause is applicable only to actually exported goods.
2. Taxpayers that produce excise dutiable goods from raw materials for which excise duty has been paid and that can produce lawful documents on tax payment may have the tax amounts paid for raw materials deducted upon the determination of payable excise tax amounts at the stage of production.
The Government shall provide detailed provisions of this Article.
Taxpayers that produce excise dutiable goods and face difficulties resulting from natural disasters or unexpected accidents are entitled to tax reduction.
The tax reduction level shall be determined based on the actual extent of damage caused by natural disasters or unexpected accidents but must neither exceed 30% of the payable tax amount in the year the damage occurs nor exceed the balance between the value of damaged assets and the received compensation (if applicable).
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1. This Law takes effect on April 1, 2009; the provisions applicable to liquor and beer will take effect on January 1, 2010.
2. Provisions set forth in the Special Excise Duty Law No. 05/1998/QH10; Law No. 08/2003/QH11 Amending and Supplementing a number of Articles of the Special Excise Duty Law; and Article 1 of Law No. 57/2005/QH11 Amending and Supplementing a number of Articles of the Special Excise Duty Law and Value-Added Tax Law, except the provisions applicable to liquor and beer which continue to be effective through December 31, 2009, shall be repealed.
Article 11. Guidance on implementation
The Government shall specify and provide guidance on implementation of the articles and clauses set forth in this Law, and on other necessary provisions of this Law to meet state management requirements./.
AUTHENTICATION OF THE CONSOLIDATED INSTRUMENT
THE CHIEF OF NATIONAL ASSEMBLY OFFICE
Nguyen Hanh Phuc
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“Pursuant to the Constitution of the Socialist Republic of Vietnam;
The National Assembly passes the Law on Amending and Supplementing several articles of the Law on Special Excise Duty No. 27/2008/QH12.”
The Law No. 71/2014/QH13 on amending and supplementing several articles of the Law on Tax has the following bases:
“Pursuant to the Constitution of the Socialist Republic of Vietnam;
The National Assembly passes the Law on Amending and Supplementing several articles of the Law on Corporate Income Tax No. 14/2008/QH12 of which several Articles have been amended or supplemented according to the Law No. 32/2013/QH13, the Law on Personal Income Tax No. 04/2007/QH12 of which several Articles have been amended and supplemented according to the Law No. 26/2012/QH13, the Law on Value-Added Tax No. 13/2008/QH12 of which several Articles have been amended and supplemented according to the Law No. 31/2013/QH13, the Law on Natural Resources Tax No. 45/2009/QH12, the Law on Tax Administration No. 78/2006/QH11 of which several Articles have been amended and supplemented according to the Law No. 21/2012/QH13, the Law on Special Excise Duty No. 27/2008/QH12, the Law on Import and Export Duty No. 45/2005/QH11, and the Law on Customs No. 54/2014/QH13.”
2 This Point is amended and supplemented according to the provisions laid down in Clause 1 Article 1 of the Law No. 70/2014/QH13 amending and supplementing several articles of the Law on Special Excise Duty into effect from January 1, 2016.
3 This Point is amended and supplemented according to the provisions laid down in Clause 2 Article 1 of the Law No. 70/2014/QH13 amending and supplementing several articles of the Law on Special Excise Duty into effect from January 1, 2016.
4 Provisions on exchange rates upon determination of revenue, expenses, assessable price, assessable income, taxable income and tax payments to state budget laid down in this Article according to the provisions of Point d Clause 2 Article 6 of the Law No. 71/2014/QH13 amending and supplementing several articles of laws on taxes into effect from January 1, 2015 shall be repealed.
5 This paragraph is amended and supplemented according to the provisions laid down in Clause 3 Article 1 of the Law No. 70/2014/QH13 amending and supplementing several articles of the Law on Special Excise Duty into effect from January 1, 2016.
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7 Article 2 of the Law No. 70/2014/QH13 on amending and supplementing several articles of the Law on Special Excise Duty into effect from January 1, 2016 includes the following provisions:
“Article 2
This Law shall enter into force from January 1, 2016.”
Article 6 of the Law No. 71/2014/QH13 on amending and supplementing several articles of laws on taxes into effect from January 1, 2016 includes the following provisions:
“Article 6
1. This Law shall enter into force from January 1, 2015.
2. Provisions on exchange rates upon determination of revenue, expenses, assessable price, assessable income, taxable income and tax payments to state budget laid down in:
a) Article 8 and Clause 3 Article 9 of the Law on Corporate Income Tax No. 14/2008/QH12 of which several articles have been amended and supplemented according to the Law No. 32/2013/QH13;
b) Clause 1 Article 6 of the Law on Personal Income Tax No. 04/2007/QH12 of which several articles have been amended and supplemented according to the Law No.26/2012/QH13;
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d) Article 6 of the Law on Special Excise Duty No. 27/2008/QH12;
dd) Clause 3 Article 9 and Article 4 of the Law on Import and Export Tax No.45/2005/QH11;
e) Clause 4 Article 86 of the Law on Customs No. 54/2014/QH13.
shall be repealed.
3. Point c Clause 1 Article 49 of the Law on Tax Administration No. 78/2006/QH11 of which several articles have been amended and supplemented according to the Law No.21/2012/QH13.
4. Clause 1 Article 19, Clause 1 Article 20 and Clause 1 Article 21 of the Law on Personal Income Tax No. 04/2007/QH12 of which several articles have been amended and supplemented according to the Law No.26/2012/QH13.
5. The Government and competent authorities shall specify binding articles and clauses in the Law.”