What is the excise tax declaration form - Form 02/TTDB applicable to facilities producing and blending biological gasoline in Vietnam?

View Post in Vietnamese: >> Mẫu 02/TTĐB tờ khai thuế tiêu thụ đặc biệt áp dụng đối với cơ sở sản xuất, pha chế xăng sinh học ra sao?

Is the excise tax declaration form applicable to facilities producing and blending biological gasoline in Vietnam made in Form 02/TTDB?

Are biological gasoline subject to excise tax in Vietnam?

Under sub-clause 1.3 of Clause 1 QCVN 03:2014/BCT, biological gasoline is understood as a mixture of unleaded gasoline and fuel ethanol.

According to Clause 1, Article 2 of the Law on Excise Tax 2008 (amended by Clause 1, Article 1 of the Law on Amendments to Law on Excise Tax), goods subject to excise tax include:

Taxable objects

1. Goods:

a/ Cigarettes, cigars and other tobacco preparations used for smoking, inhaling, chewing, sniffing or keeping in mouth;

b/ Liquor;

c/ Beer;

d/ Under-24 seat cars, including cars for both passenger and cargo transportation with two or more rows of seats and fixed partitions between passenger holds and cargo holds;

e/ Two- and three-wheeled motorcycles of a cylinder capacity of over 125 cm3;

f/ Aircraft and yachts;

g/ Gasoline;

h/ Air-conditioners of 90,000 BTU or less;

i/ Playing cards;

j/ Votive gilt papers and votive objects.

...

Thus, biological gasoline is subject to excise tax.

Mẫu 02/TTĐB tờ khai thuế tiêu thụ đặc biệt áp dụng đối với cơ sở sản xuất, pha chế xăng sinh học ra sao?

What is the excise tax declaration form - Form 02/TTDB applicable to facilities producing and blending biological gasoline in Vietnam? (Image from Internet)

What is the excise tax declaration form - Form 02/TTDB applicable to facilities producing and blending biological gasoline in Vietnam?

The excise tax declaration form applicable to facilities producing and blending biological gasoline is prescribed as Form 02/TTDB issued together with Circular 80/2021/TT-BTC as follows:

Download the excise tax declaration form - Form 02/TTDB applicable to facilities producing and blending biological gasoline in Vietnam: Here

What is the excise tax rate for biological gasoline in Vietnam in 2024?

The excise tax rates during 2024 are specified in Article 7 of the Law on Excise Tax 2008 amended by Clause 4 Article 1 of the Law on Amendments to Law on Excise Tax 2014, Clause 2 Article 2 of Law No. 106/2016/QH13, and Article 8 of the Law Amending the Law on Public Investment, the Law on Public-Private Partnership Investment, the Law on Investment, the Law on Housing, the Law on Procurement, the Law on Electricity, the Law on Enterprises, the Law on excise tax, and the Law on Civil Judgment Enforcement 2022 as follows:

No.	Goods, Services	Tax Rate (%)
I	Goods
1	Cigarettes, cigars, and other preparations from tobacco plants	75
2	Alcohol
	a) Alcohol of 20 degrees and above	65
	b) Alcohol below 20 degrees	35
3	Beer	65
4	Cars under 24 seats
	a) Passenger cars of 9 seats or less, except for those stipulated in Points 4đ, 4e, and 4g of the Tax Schedule prescribed in Article 7 of the excise tax Law 2008 (amended 2014, 2016)
	- With cylinder capacity of 1,500 cm3 or below	35
	- With cylinder capacity over 1,500 cm3 to 2,000 cm3	40
	- With cylinder capacity over 2,000 cm3 to 2,500 cm3	50
	- With cylinder capacity over 2,500 cm3 to 3,000 cm3	60
	- With cylinder capacity over 3,000 cm3 to 4,000 cm3	90
	- With cylinder capacity over 4,000 cm3 to 5,000 cm3	110
	- With cylinder capacity over 5,000 cm3 to 6,000 cm3	130
	- With cylinder capacity over 6,000 cm3	150
	b) Passenger cars from 10 to under 16 seats, except for those stipulated in Points 4đ, 4e, and 4g of the Tax Schedule prescribed in Article 7 of the Excise Tax Law 2008 amended by Clause 4 Article 1 of the Law on Amendments to Law on Excise Tax 2014, Clause 2 Article 2 of Law No. 106/2016/QH13	15
	c) Passenger cars from 16 to under 24 seats, except for those stipulated in Points 4đ, 4e, and 4g of the Tax Schedule prescribed in Article 7 of the Excise Tax Law 2008 amended by Clause 4 Article 1 of the Law on Amendments to Law on Excise Tax 2014, Clause 2 Article 2 of Law No. 106/2016/QH13	10
	d) Passenger cars carrying both people and goods, except for those stipulated in Points 4đ, 4e, and 4g of the Tax Schedule prescribed in Article 7 of the Excise Tax Law 2008 amended by Clause 4 Article 1 of the Law on Amendments to Law on Excise Tax 2014, Clause 2 Article 2 of Law No. 106/2016/QH13	15
	- With cylinder capacity of 2,500 cm3 or below	15
	- With cylinder capacity over 2,500 cm3 to 3,000 cm3	20
	- With cylinder capacity over 3,000 cm3	25
	dd) Cars powered by gasoline in combination with electric energy or bioenergy, in which the gasoline proportion used does not exceed 70% of the total energy used	Equal to 70% of the tax rate applicable to the same type of car as specified in Points 4a, 4b, 4c, and 4d of the Tax Schedule prescribed in Article 7 of the Excise Tax Law 2008 amended by Clause 4 Article 1 of the Law on Amendments to Law on Excise Tax 2014, Clause 2 Article 2 of Law No. 106/2016/QH13
	e) Cars powered by bioenergy	Equal to 50% of the tax rate applicable to the same type of car as specified in Points 4a, 4b, 4c, and 4d of the Tax Schedule prescribed in Article 7 of the Excise Tax Law 2008 amended by Clause 4 Article 1 of the Law on Amendments to Law on Excise Tax 2014, Clause 2 Article 2 of Law No. 106/2016/QH13
	g) Electric cars
	(1) Battery-powered electric cars
	- Passenger cars of 9 seats or less
	+ From March 1, 2022, to February 28, 2027	3
	- Passenger cars from 10 to under 16 seats
	+ From March 1, 2022, to February 28, 2027	2
	+ From March 1, 2027	7
	- Passenger cars from 16 to under 24 seats
	+ From March 1, 2022, to February 28, 2027	1
	+ From March 1, 2027	4
	- Designed for both passenger and goods transport
	+ From March 1, 2022, to February 28, 2027	2
	+ From March 1, 2027	7
	(2) Other electric cars
	- Passenger cars of 9 seats or less	15
	- Passenger cars from 10 to under 16 seats	10
	- Passenger cars from 16 to under 24 seats	5
	- Designed for both passenger and goods transport	10
	h) Motorhomes regardless of cylinder capacity	75
5	Two-wheeled motorbikes and three-wheeled motorbikes with a cylinder capacity of over 125cm3	20
6	Aircraft	30
7	Yachts	30
8	All types of gasoline
	a) Gasoline	10
	b) E5 Gasoline	8
	c) E10 Gasoline	7
9	Air conditioners with a capacity of 90,000 BTU or below	10
10	Playing cards	40
11	Worship pasteboard items, ceremonial objects	70
II	Services
1	Business operations of discotheques	40
2	Business operations of massage, karaoke	30
3	Business operations of casinos, electronic gaming services with prizes	35
4	Betting business operations	30
5	Business operations of golf	20
6	Lottery business operations	15

Therefore, the excise tax rate for biological gasoline in 2024 is 7%, 8%, 10%.

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What is the excise tax declaration form - Form 02/TTDB applicable to facilities producing and blending biological gasoline in Vietnam?

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