This is the content approved by the National Assembly in Law No. 03/2022/QH15 amending the Law on Public Investment, the Law on Investment in the form of public-private partnership, the Law on Investment, the Law on Housing, the Law on Bidding, and the Law on Electricity. , Law on Enterprises, Law on Special Consumption Tax and Law on Civil Judgment Execution.
Article table of contents
Special consumption tax reduction for battery electric cars from March 1, 2022 (Artwork)
Specifically, in Article 8 of Law No. 03/2022/QH15 stipulating the special consumption tax rate for battery-powered electric cars from March 1, 2022 as follows:
| Battery -powered electric car |
From March 1, 2022 to the end of February 28, 2027 |
From March 1, 2027 |
Tax level current |
| Type of carrying people from 9 seats or less |
3% |
11% |
15% |
| Type of carrying people from 10 to under 16 seats |
2% |
7% |
ten% |
| Type of carrying people from 16 to under 24 seats |
first% |
4% |
5% |
| The type of design that can both carry people and goods |
2% |
7% |
ten% |
In addition, Law No. 03/2022/QH15 also stipulates the excise tax rates for other electric cars as follows:
- Type of carrying people from 9 seats or less: 15%
- Passengers from 10 to under 16 seats: 10%
- Passengers from 16 to under 24 seats: 5%
- Type designed to carry both people and goods: 10%
Law No. 03/2022/QH15 was passed on January 11, 2022 and takes effect from March 1, 2022.
Jewel
