Luật Thuế tiêu thụ đặc biệt sửa đổi 2014

LAW

AMENDMENTS TO SOME ARTICLES OF THE LAW ON SPECIAL EXCISE DUTY

Pursuant to Constitution of Socialist Republic of Vietnam;

The National Assembly promulgates the Law on amendments to some Articles of the Law on special excise duty No. 27/2008/QH12.

Article 1.

Amendments to some Articles of the Law on special excise duty.

1. Point g Clause 1 Article 2 is amended as follows:

“g) Gasoline;”

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“3. Aircraft, yachts used for transport of goods, passengers, tourists, and aircraft used for national defense and security purposes;”

3. The first paragraph of Article 6 is amended is amended as follows:

“Taxable prices of goods/services are selling prices of goods services exclusive of special excise tax, environmental protection tax, and VAT, and are prescribed as follows:”

4. Article 7 is amended as follows:

“Article 7. Tax rate

Rates of special excise tax on goods and services are specified below:

SPECIAL EXCISE TAX

No.

Goods/services

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I

Goods

1

Cigarettes, cigars, and other products derived from tobacco plants

From January 01, 2016 until the end of December 31, 2018

70

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From January 01, 2019

75

2

Alcohol

a) Alcohol with ABV ≥ 20^o

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55

From January 01, 2017 until the end of December 31, 2017

60

From January 01, 2018

65

b) Alcohol with ABV < 20^o

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From January 01, 2016 until the end of December 31, 2017

30

From January 01, 2018

35

3

Beer

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From January 01, 2016 until the end of December 31, 2016

55

From January 01, 2017 until the end of December 31, 2017

60

From January 01, 2018

65

4

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a) Passenger cars having 9 seats or fewer, except for those in Points 4dd, 4e, and 4g in this Table

Of a cylinder capacity not exceeding 2,000 cm³

45

Of a cylinder capacity exceeding 2,000 cm³ but not exceeding 3,000 cm³

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Of a cylinder capacity exceeding 3,000 cm³

60

b) Passenger cars having 10 – 15 seats , except for those in Points 4dd, 4e, and 4g in this Table

30

c) Passenger cars having 16 – 23 seats , except for those in Points 4dd, 4e, and 4g in this Table

15

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d) Cars used for both passenger and cargo transport, except for those in Points 4dd, 4e, and 4g in this Table

15

dd) Car running on both gasoline and electricity or bioenergy, the proportion of gasoline does not exceed 70% of total energy used.

70% of tax rates applied to the same types of cars in Points 4a, 4b, 4, and 4d in this Table

e) Cars running on bioenergy

50% of tax rates applied to the same types of cars in Points 4a, 4b, 4c, and 4d in this Table

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Passenger cars having 9 seats or fewer

25

Passenger cars having 10 – 15 seats

15

Passenger cars having 16 – 23 seats

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Cars for transport of both people and goods

10

5

Motorcycles, motor tricycles of a cylinder capacity exceeding 125 cm³

20

6

Aircraft

30

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yacht

30

8

Gasoline

a) Gasoline

10

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8

c) E10 gasoline

7

9

Air conditioners not exceeding 90,000 BTU

10

10

Playing cards

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11

Votive papers

70

II

Services

1

Dancing club business

40

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Massage, karaoke business

30

3

Casino business, electronic casino game business

35

4

Betting business

30

5

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20

6

Lottery business

15

Article 2.

This Law takes effect on January 01, 2016.

This Law is passed by the 13^th  National Assembly of Socialist Republic of Vietnam on November 26, 2014 during the 8^th session.

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