Where is the place for submitting excise tax declaration dossiers in Vietnam?

Which goods and services are subject to excise tax in Vietnam?

Under Article 2 of the Law on excise tax 2008 and Article 2 of Decree 108/2015/ND-CP, the objects subject to excise tax include:

(1) Goods:

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

- Liquor;

- Beer;

- 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;

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

- Aircraft and yachts;

- Gasoline of all kinds, naphtha, reformade components and other components for mixing gasoline;

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

- Playing cards;

- Votive gilt papers and votive objects.

(2) Services:

- Dance halls:

- Massage parlors and karaoke bars;

- Casinos; prize-winning video games, including jackpot and slot games and games on similar machines;

- Betting;

- Golf business, including the sale of membership cards and golf playing tickets;

- Lottery business.

Where is the place for submitting excise tax declaration dossiers in Vietnam? (Image from the Internet)

Where is the place for submitting excise tax declaration dossiers in Vietnam?

Under point d, clause 1, Article 11 of Decree 126/2020/ND-CP:

Article 11. Tax declaration dossier submission location

Tax declaration dossiers shall be submitted at the locations specified in Clauses 1, 2 and 3 Article 45 of the Law on Tax administration and the following locations:

1. A taxpayer that has business operation in more than one province as prescribed in Point a and Point b Clause 4 Article 45 of the Law on Tax administration shall submit tax declaration dossiers to the tax authority of the province other than the province in which the taxpayer is headquartered in the following cases:

...

c) VAT shall be declared where the power plant is located.

d) Excise tax shall be declared where the taxed goods are produced or processed or where the taxed services are provided (except computerized lottery business).

In case the taxpayer directly imports the goods that are subject to excise tax and then sell them domestically, excise tax shall be declared at the supervisory tax authority in charge of the area where the taxpayer is headquartered.

dd) Environment protection tax shall be declared where the tax goods are manufactured, except environment protection tax on oil and gas trade specified in Point a Clause 4 of this Article.

e) Environment protection tax shall be declared where the coal is manufactured or sold, even if coal is internally consumed, except the case specified in Point b Clause 4 of this Article.

...

Thus, taxpayers shall submit excise tax declaration dossiers at the place where the taxed goods are produced or processed or where the taxed services are provided (except computerized lottery business).

In case the taxpayer directly imports the goods that are subject to excise tax and then sells them domestically, excise tax shall be declared at the supervisory tax authority in charge of the area where the taxpayer is headquartered.

What are the cases of excise tax refund in Vietnam?

According to Article 7 of Circular 195/2015/TT-BTC, paid excise tax may be refunded in the following cases:

- Goods temporarily imported and re-exported, including:

+ SET has been paid imported goods still remain at the border checkpoint under customs control, and then they are re-exported.

+ SET has been paid on imported goods that are delivered or sold to foreign partners via agents in Vietnam; Imported goods for sale to foreign means of transport on international routes through Vietnam’s ports and Vietnamese means of transport on international routes as prescribed by the government.

+ When temporarily imported goods are re-exported, paid SET on the quantity of re-exported goods shall be refunded.

+ When imported goods on which SET has been paid are re-exported, paid SET on the quantity of goods re-exported shall be refunded.

+ Paid SET on goods imported to attend a fair or exhibition, or for display or serve other purposes for a limited period of time shall be refunded when such goods are re-exported.

+ SET has been paid as declared but the actual quantity of imported goods is smaller than the declared quantity; SET has been paid but goods are damaged or lost during importation because of acceptable reasons.

+ With regard to imported goods the quality or categories of which are not consistent with the contract or import license on account of the foreign seller, if a competent authority has inspected, the foreign seller has certified, and goods may be imported, the customs authority shall inspect and verify the amount of SET payable. Excess tax shall be refunded; tax arrears shall be fully paid.

If goods maybe re-exported (returned) to the foreign seller, paid SET on the quantity of re-exported goods shall be refunded.

If goods are returned to the foreign seller within the period over which import duties are exempt, the customs authority shall inspect the procedures and cancel SET on the quantity of goods returned.

- If imported goods are materials for manufacturing or processing of goods for export, paid SET on the quantity of materials used for manufacturing or processing of goods that have been actually exported shall be refunded.

Regulations on SET refund specified in Clause 1 and Clause 2 of this Article only apply to goods that have been actually exported; documentation and procedures for refund of SET on imported goods are similar to that for refund of import duties specified in regulations of law on export and import duties.

- when making a terminal tax statement upon merger, division, separation, dissolution, bankruptcy, ownership transfer, lease of state-owned enterprises that have paid SET excessively, SET refund may be claimed.

- SET shall be refunded in the following cases:

+ The refund is decided by a competent authority.

+ Tax refund is required under an international agreement to which Vietnam is a signatory.

+ Paid SET is higher than SET payable.