Subjects Liable to Excise Tax

To be specific, the Law stipulates that the group of subjects subject to special consumption tax includes:

- Goods:

- Cigarettes, cigars, and other products from tobacco used for smoking, inhaling, chewing, sniffing, and sucking;- Alcohol;- Beer;- Automobiles with fewer than 24 seats, including automobiles designed to carry both people and goods, with two or more rows of seats, and having a fixed partition between the passenger compartment and the cargo compartment;

- Motorcycles with two or three wheels and a cylinder capacity of over 125cm3;- Aircraft, yachts (used for civilian purposes);- Various types of gasoline;- Air conditioners with a capacity of up to 90,000 BTU;- Playing cards;- Votive papers, joss paper (excluding joss paper used as children's toys and teaching aids).

Goods subject to special consumption tax are complete goods products, excluding component parts for assembling these goods.

Specifically, for air conditioning units with a capacity of up to 90,000 BTU that are subject to the special consumption tax, if the manufacturer sells or the importer separately imports individual parts like the outdoor unit or indoor unit, then the sold or imported goods (outdoor unit, indoor unit) are still subject to the special consumption tax as complete products (complete air conditioners).

- Services:

- Nightclub operations;- Massage, karaoke services;- Casino operations; electronic gambling games including jackpot machines, slot machines, and similar machines;- Betting operations including sports betting, entertainment betting, and other forms of betting as regulated by law;- Golf business including selling membership cards, golf course tickets;- Lottery business.

Based on: Article 2 of the Special Consumption Tax Law 2008 effective April 1, 2009, Clause 1 Article 1 of the Amended Special Consumption Tax Law 2014, and Article 2 of the Decree 108/2015/ND-CP effective January 1, 2016.

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