Shall drivers operating a motorcycle under the influence of alcohol be imposed a fine up to VND 10 million and have their driver license revoked in Vietnam? What types of motorcycles are subject to the excise tax in Vietnam?

Shall drivers operating a motorcycle under the influence of alcohol be imposed a fine up to VND 10 million and have their driver license revoked in Vietnam?

According to Article 7 of Decree 168/2024/ND-CP on sanctions, point deduction on driver licenses of operators of motorcycles, mopeds, motorcycles similar to motorcycles, and motorcycles similar to mopeds violating road traffic regulations as follows:

Sanctions, point deduction on driver licenses of operators of motorcycles, mopeds, motorcycles similar to motorcycles, and motorcycles similar to mopeds violating road traffic regulations

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6. A fine from VND 2,000,000 to VND 3,000,000 for operators committing one of the following violations:

a) Operating the motorcycle on the road with a blood alcohol concentration or breath alcohol concentration that does not exceed 50 milligrams/100 milliliters of blood or does not exceed 0.25 milligrams/1 liter of breath;

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8. A fine from VND 6,000,000 to VND 8,000,000 for operators committing one of the following violations:

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b) Operating the motorcycle on the road with a blood alcohol concentration of more than 50 milligrams up to 80 milligrams/100 milliliters of blood or more than 0.25 milligrams up to 0.4 milligrams/1 liter of breath.

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9. A fine from VND 8,000,000 to VND 10,000,000 for operators committing one of the following violations:

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d) Operating the motorcycle on the road with a blood alcohol concentration exceeding 80 milligrams/100 milliliters of blood or exceeding 0.4 milligrams/1 liter of breath;

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12. In addition to being subjected to the main form of sanctions, operators committing violations are also subjected to the following additional sanctions:

a) Committing the act as prescribed at Point đ Clause 2 of this Article will also be confiscated of illegally installed and used priority signaling devices;

b) Committing the act as prescribed at Point a, Point b, Point h, Point i, Point k Clause 9 of this Article will result in the revocation of the driver license for a period of 10 months to 12 months;

c) Committing the act as prescribed at Point d, Point đ, Point e, Point g Clause 9; Clause 11 of this Article will result in the revocation of the driver license for a period of 22 months to 24 months.

13. In addition to sanctions, operators committing violations will have points deducted from their driver license as follows:

a) Committing acts as prescribed at Point b Clause 3; Clause 5; Point b, Point c, Point d Clause 6; Point a Clause 7 of this Article will result in a deduction of 02 points from the driver license;

b) Committing acts as prescribed at Point đ Clause 4; Point a Clause 6; Point c, Point d, Point đ Clause 7; Point a Clause 8 of this Article will result in a deduction of 04 points from the driver license;

c) Committing acts as prescribed at Point b Clause 7, Point c Clause 9 of this Article will result in a deduction of 06 points from the driver license;

d) Committing acts as prescribed at Point b Clause 8, Clause 10 of this Article will result in a deduction of 10 points from the driver license.

Thus, motorcyclists can be fined up to VND 10 million and have their driver license revoked when having a blood alcohol concentration exceeding 80 milligrams/100 milliliters of blood or a breath alcohol concentration exceeding 0.4 milligrams/1 liter of breath.

In addition, lower sanctions include:

- From VND 2 million to VND 3 million when the blood or breath alcohol concentration does not exceed 50 milligrams/100 milliliters of blood or does not exceed 0.25 milligrams/1 liter of breath and a deduction of 04 points from the driver license.

- From VND 6 million to VND 8 million when the blood or breath alcohol concentration exceeds 50 milligrams to 80 milligrams/100 milliliters of blood or exceeds 0.25 milligrams to 0.4 milligrams/1 liter of breath and a deduction of 10 points from the driver license.

Shall drivers operating a motorcycle under the influence of alcohol be imposed a fine up to VND 10 million and have their driver license revoked in Vietnam? What types of motorcycles are subject to the excise tax in Vietnam? (Image from the Internet)

What types of motorcycles are subject to the excise tax in Vietnam?

Based on Clause 1 Article 2 of the Law on Excise Tax 2008 amended by Clause 1 Article 1 of the Law on Amendments to the Law on Excise Tax 2014, the types of goods subject to excise tax are specified as follows:

Subjects to tax

1. Goods:

a) Cigarettes, cigars, and other tobacco products used for smoking, inhaling, chewing, sniffing, or sucking;

b) Alcohol;

c) Beer;

d) Automobiles with less than 24 seats, including those designed for both carrying passengers and goods with a fixed partition between the passenger and goods compartments;

dd) Two-wheeled motorcycles, three-wheeled motorcycles with engine displacement over 125cm3;

e) Aircraft, yachts;

g) All types of gasoline;

h) Air conditioners with a capacity of 90,000 BTU or less;

i) Playing cards;

k) Joss paper, votive papers.

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Thus, the types of motorcycles subject to the excise tax are two-wheeled motorcycles, three-wheeled motorcycles with engine displacement over 125cm3.

What is the excise tax rate applied to motorcycles in Vietnam?

According to Article 7 of the Law on Excise Tax 2008 amended by Clause 4 Article 1 of the Law on Amendments to the Law on Excise Tax 2014, Clause 2 Article 2 of the Law on Amendments to the Law on Value-Added Tax, the Law on Excise Tax, and the Law on Tax Administration 2016 and Article 8 of the Law on Amendments to the Law on Public Investment, Law on Investment in the form of Public-Private Partnership, Law on Investment, Law on Housing, Law on Bidding, Law on Electricity, Law on Enterprise, Law on Excise Tax and Law on Civil Judgment Enforcement 2022, the excise tax rates are regulated as follows:

Thus, the excise tax rate applied to two-wheeled motorcycles, three-wheeled motorcycles with engine displacement over 125cm3 is 20%.