Taxable objects and Non-taxable objects of excise tax in Vietnam

What goods and services are subject to excise tax in Vietnam? - Huu Nghia (Binh Thuan, Vietnam)


Taxable objects and Non-taxable objects of excise tax in Vietnam (Source: Internet)

1. Taxable objects in Vietnam

According to Article 2 of the Law on Excise Tax 2008 (amended in 2014), the subjects subject to excise tax include:

(1) Goods:

- Cigarettes, cigars and other tobacco preparations used for smoking, inhaling, chewing, sniffing or keeping in mouth;

- Liquor;

- Beer;

- Under-24 seat cars, including cars for both passenger and cargo transportation with two or more rows of seats and fixed partitions between passenger holds and cargo holds;

- Two- and three-wheeled motorcycles of a cylinder capacity of over 125 cm3;

- Aircraft and yachts;

- Gasoline;

- Air-conditioners of 90,000 BTU or less;

- Playing cards;

- Votive gilt papers and votive objects.

(2) Services:

- Dance halls:

- Massage parlors and karaoke bars;

- Casinos; prize-winning video games, including jackpot and slot games and games on similar machines;

- Betting;

- Golf business, including the sale of membership cards and golf playing tickets;

- Lottery business.

2. Non-taxable objects in Vietnam

Goods specified in (1) are not subject to excise tax in the following cases:

- Goods which are directly exported by producers or processors, or which are sold or entrusted by these producers or processors to other business establishments for export;

- Imported goods, including:

+ Goods as humanitarian aid or non-refundable aid; gifts for state agencies, political organizations, socio-political organizations, socio-political-professional organizations, social organizations, socio-profcssional organizations or people’s armed forces units; and donations or gifts for individuals in Vietnam within the quotas prescribed by the Government;

+ Goods transited or transported via Vietnamese border gates or borders, and goods transported to and from border gates under the Government’s regulations;

+ Goods temporarily imported for re-export and temporarily exported for re-import which are not subject to import duty or export duty within the time limit specified in the law on import duty and export duty;

+ Personal effects of foreign organizations and individuals within diplomatic immunity quotas; personal belongings within duty-free luggage quotas; and goods imported for duty-free sale under law;

+ Aircraft, yachts used for transport of goods, passengers, tourists, and aircraft used for national defense and security purposes;

+ Ambulances; prison vans; hearses; cars designed with both seats and standing places for transporting 24 or more people; cars running in recreation, entertainment and spoils areas which neither are registered for circulation nor move on roads;

+ Goods imported from abroad into non-tariff areas, goods sold from the inland into non-tariff areas for use only in non-tariff areas, and goods traded between non-tariff areas, except under-24 seat cars.

(Article 3 of Law on Excise Tax 2008 (amended in 2014))

3. Tax payers in Vietnam

Specifically, in Article 4 of the Law on Excise Tax 2008 (amended in 2014), Excise Tax payers are prescribed as follows:

Excise taxpayers include producers and importers ofgoods and providers of services which are subject to excise tax.

Exporters that purchase excise tax-liable goods from producers for export and do not export but sell them domestically shall pay excise tax.

Thanh Rin

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