On November 26, 2014, the National Assembly of Vietnam passed Law No. 70/2014/QH13 amending and supplementing certain provisions of the Special Consumption Tax Law with several important new points regarding the scope of application, tax calculation basis, and tax rates. There are many tasks required to bring this Law into practical life, among which is the issuance of subordinate legal documents to provide detailed regulations and guidance for implementing the Law. This should ensure both appropriateness to Vietnam’s socio-economic practices and efficiency in implementation time to proactively organize its enforcement.
07 groups of policies amending the Special Consumption Tax Law agreed upon by the Government of Vietnam are the contents of Resolution 115/NQ-CP dated July 28, 2023, at the thematic session on law-making in July 2023 issued by the Government of Vietnam.
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