Vietnam: What are goods and services subject to special excise tax? What are the latest declaration forms for special excise tax?
What are goods and services subject to special excise tax in Vietnam?
Pursuant to 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 2014) on goods and services subject to special excise tax as follows:
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;
- Air-conditioners of 90,000 BTU or less;
-Playing cards;
- Votive gilt papers and votive objects.
Note: Goods subject to special excise tax are finished products, not including knock-down kits for assembly such products. (Clause 2 Article 2 of Decree 108/2015/ND-CP)
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
What are the latest declaration forms for special excise tax in Vietnam?
The latest declaration forms for special excise tax in Vietnam are issued together with Circular 80/2021/TT-BTC, including:
- Form 01/TTĐB Appendix II issued together with Circular 80/2021/TT-BTC: the declaration form for special excise tax (except for biofuel production and preparation activities)
Download form 01/TTĐB here
- Form 01-2/TTĐB Appendix II issued together with Circular 80/2021/TT-BTC: Appendix to the table determining special excise tax deducted from purchased raw materials and imported goods
Download form 01-2/TTĐB here
- Form 01-3/TTĐB Appendix II issued together with Circular 80/2021/TT-BTC: Appendix of the allocation table of special excise tax payable for computer lottery business
Download form 01-3/TTĐB here
- Form 02/TTĐB Appendix II issued together with Circular 80/2021/TT-BTC: the declaration form for special excise tax used by biofuel production and preparation establishments)
Download form 02/TTĐB here
What are the instructions on filling out the latest declaration forms for special excise tax in Vietnam?
For Form 01/TTĐB:
- Target [09], [10], [11]: Declare information of affiliated units, and business locations that produce and process goods subject to SST or provide services subject to SST (except computer lottery business activities) in other provinces where the head office is located as prescribed at Point d Clause 1 Article 11 of Decree 126/2020/ND-CP.
In case there are many affiliated units, and business locations located in many districts managed by the Tax Department, select 1 representative unit to declare in this indicator.
In case there are many affiliated units and business locations located in many districts managed by the Regional Tax Department, select 1 unit representing the district managed by the Regional Tax Department to declare in this indicator.
- The total column (10) on Declaration 01/TTĐB must be equal to the total column (17) on Declaration 02/TTĐB.
- Total column (8) = Total column (13) Table I and column (12) Table II on table 01-2/TTDB.
- The content in the <> is just an explanation or example.
For form 01-2/TTĐB:
Column (12) Section II: Taxpayers may only deduct the amount of special excise tax paid at the import stage corresponding to the amount of special excise tax of imported goods subject to special excise tax sold and only the maximum deduction equal to the amount of special excise tax calculated at the domestic sales stage. The difference is not deducted between the amount of excise tax paid at the import stage and the amount of special excise tax sold domestically, the taxpayer is accounted for in the cost to calculate corporate income tax.
For form 01-3/TTĐB:
- Column [9] :
+ The name of the affiliated unit is different from the province where the taxpayer is headquartered: Declare to the province where the affiliated unit is headquartered on this indicator. In case in a province with many affiliated units in many districts, select 01 affiliated unit in 01 district generating revenue to declare in the district indicator in column [9].
+ The name of the business location is different from the province where the taxpayer is headquartered: Declare to the province where the business location is located if ticket sales revenue arises according to each business location. In case there are many business locations in many districts in a province, select 01 business location in 01 district generating revenue to declare in the column [9].
+ Where there are no affiliated units, or business locations: Declare to the province where there are no affiliated units or business locations but ticket sales revenue arises. In the case of the province where ticket sales revenue arises in many districts, select 01 district where revenue is generated to declare in the column [9].
- Target [11], [12]: Tax declaration of the district or province where the affiliated unit, business location, or ticketing activity is different from the province where the taxpayer is headquartered. In case there are many affiliated units, business locations, or ticketing activities in many districts under a tax agency managing the allocated area, the Tax Department shall select 1 representative unit or a district to declare in this indicator.
In case there are affiliated units, business locations or ticketing activities in many districts belonging to 1 tax agency managing the allocated area, the Regional Tax Department shall select 1 representative unit or 1 district managed by the Regional Tax Department to declare in this indicator.
For form 02/TTĐB:
- In case in the tax period, the taxpayer has production and business activities other than biofuel, he/she shall declare special excise tax at the same time as Declaration 01/TTDB.
- Target [09], [10], [11]: Declare information of affiliated units, business locations with biofuel production and preparation activities in localities other than the province where the head office is located as prescribed at Point d Clause 1 Article 11 of Decree 126/2020/ND-CP. In case there are many affiliated units, and business locations located in many districts managed by the Tax Department, select 1 representative unit to declare in this indicator. In case there are many affiliated units and business locations located in many districts managed by the Regional Tax Department, select 1 unit representing the district managed by the Regional Tax Department to declare in this indicator.
- The total column (17) on Declaration 02/TTĐB must be equal to the total column (10) on Declaration 01/TTĐB.
- The content in the <> is just an explanation or example.
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