Special consumption tax reduction for battery-powered electric cars from March 1, 2022

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.

Special consumption tax reduction for battery-powered electric cars from March 1, 2022

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.

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