Which entities are subject to excise tax in Vietnam? What is the latest excise tax declaration form in 2022?

Main Content

Which entities are subject to excise tax in Vietnam according to the regulations?

According to Article 2 of the Law on excise tax 2008 regarding entities subject to excise tax, stipulated as follows:

"Article 2. Entities subject to tax

1. Goods:

a) Cigarettes, cigars, and other products derived from tobacco plants for smoking, inhaling, chewing, sniffing, sucking;

b) Alcohol;

c) Beer;

d) Automobiles with fewer than 24 seats, including those that can carry both passengers and goods with two or more rows of seats and designed with a fixed partition between the passenger compartment and the cargo compartment;

dd) Motorcycles, two or three-wheeled with a cylinder capacity exceeding 125 cm3;

e) Aircraft, yachts;

g) Gasoline of all kinds;

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

i) Playing cards;

k) Votive paper, votive objects.

2. Services:

a) Nightclub business;

b) Massage services, karaoke;

c) Casino business; electronic gaming with rewards including jackpot, slot machines, and similar types of devices;

d) Betting business;

dd) Golf business, including membership card sales, golf playing tickets;

e) Lottery business."

Which entities are subject to excise tax? The latest schedule of excise tax declarations for 2022? (Image from the internet)

Schedule of excise tax declarations in Vietnam (excluding biofuel production and blending activities)?

According to Appendix II issued alongside Circular 80/2021/TT-BTC guiding the Law on Tax Administration and Decree 126/2020/ND-CP on the Law on Tax Administration, the schedule of excise tax declarations (excluding biofuel production and blending activities) is as follows:

Download the form: Here

Schedule of excise tax declarations in Vietnam (for biofuel production and blending activities)?

According to Appendix II issued alongside Circular 80/2021/TT-BTC guiding the Law on Tax Administration and Decree 126/2020/ND-CP on the Law on Tax Administration, the schedule of excise tax declarations (for biofuel production and blending activities) is as follows:

Download the form: Here

The above constitutes regulations on entities subject to excise tax and the latest schedules of excise tax declarations for 2022.