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THE GOVERNMENT
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SOCIALIST
REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No.
26/2009/ND-CP
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Hanoi, March 16,
2009
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DECREE
DETAILING
A NUMBER OF ARTICLES OF THE LAW ON EXCISE TAX
THE GOVERNMENT
Pursuant to the December 25,
2001 Law on Organization of the Government;
Pursuant to the November 14, 2008 Law on Excise Tax;
Pursuant to the November 29, 2006 Law on Tax Administration;
At the proposal of the Minister of Finance, DECREES:
Chapter I
SCOPE AND OBJECTS OF APPLICATION
Article 1. Scope of
regulation
This Decree details and guides a
number of articles of the Law on Excise Tax.
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1. Excise tax-liable objects are
specified in Article 2 of the Law on Excise Tax.
a/Aircraft and yachts specified
at Point f, Clause 1, Article 2 of the Law on Excise Tax are those for civil
use.
b/ Gasoline of all kinds,
naphtha, reformade components and other components for mixing gasoline,
specified at Point g. Clause 1, Article 2 of the Law on Excise Tax, includes
also condensates.
c/ Votive gilt papers and votive
objects specified at Point j. Clause 1, Article 2 of the Law on Excise Tax
exclude those which are children's toys, teaching aids and decorative objects.
d/ Betting business specified at
Point d. Clause 2, Article 2 of the Law on Excise Tax covers betting for sports
and entertainment activities and other forms of betting as prescribed by law.
2. Excise tax-liable goods
specified in Clause 1, Article 2 of the Law on Excise Tax are complete
commodities, excluding component sets used for assembling these commodities.
Article 3. Non-taxable
objects
Objects not liable to excise tax
are specified in Article 3 of the Law on Excise Tax.
1. Imported goods not liable to
excise tax mentioned at Point a. Clause 2, Article 3 of the Law on Excise tax
include:
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b/ Overseas organizations' or
individuals' gifts for state agencies, political organizations, sociopolitical
organizations, socio-political-professional organizations, social
organizations, socio-professional organizations or people's armed forces units;
c/ Donations or gifts for
individuals in Vietnam within the law-prescribed quotas.
2. Goods transited or
transported via Vietnamese border gates or borders and goods transported to and
from border gate as specified at Point b. Clause 2, Article 3 of the Law on
Excise Tax include:
a/ Goods transported from
exporting countries to importing countries via Vietnamese border gates but
procedures for their import into and export from Vietnam are not carried out;
b/ Goods transported from
exporting countries to importing countries via Vietnamese border gates and
brought into bonded warehouses but procedures for their import into and export
from Vietnam are not carried out;
c/ Goods transited or
transported via Vietnamese border gates or borders under agreements signed
between the Vietnamese Government and foreign governments or between agencies
and representatives authorized by the Vietnamese Government and foreign
governments;
d/ Goods transported from
exporting countries to importing countries not via Vietnamese border gates.
3. Aircraft and yachts are those
used for commercial transportation of cargos, passengers and tourists.
Aircraft and yachts not used for
commercial transportation of cargos, passengers and tourists are liable to
excise tax under the Law on Excise Tax and the Finance Ministry's guidance.
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5. Air-conditioners are those of
a capacity of 90,000 BTU or less which, according to manufacturer standards,
are designed only to be fitted aboard means of transport, such as cars, train
carriages, ships, boats or aircraft.
Chapter II
TAX BASES
Article 4. Excise taxed
prices
Excise taxed prices of excise
tax-liable goods and services are specified in Article 6 of the Law on Excise
Tax.
1. For domestically produced
goods, the excise taxed price is determined as follows:
Excise
taxed price
=
Selling
price exclusive of value-added tax
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Of which, the selling price
exclusive of value-added tax is determined under the law on value-added tax.
a/ In case an excise tax-liable
goods producer sells goods via its dependent cost-accounting establishments, the
price serving as a basis for excise tax calculation is the selling price set by
such an establishment. For a producer that sells goods via its agents selling
goods at prices set by the producer for commissions only, the price serving as
a basis for determining the excise taxed price is the commission-inclusive
selling price set by that producer.
b/ In case an excise tax-liable
goods producer sells goods via trading establishments, the price serving as a
basis for excise tax calculation is the selling price set by that producer,
which must not be 10% lower than the average selling price set by such a
trading establishment.
If the producer's selling price
is 10% lower than the selling price set by the trading establishment, the
excise taxed price shall be fixed by the tax agency.
2. For imported goods, the
excise taxed price is determined as follows:
Excise
taxed price = Import-duty calculation price + Import duty.
The import-duty calculation
price is determined under the law on import duty and export duty. For imported
goods eligible for import duty exemption or reduction, the taxed price is
exclusive of the exempted or reduced import duty amount.
3. For excise tax-liable goods,
the taxed price is inclusive of the tare value.
For bottled beer, if a deposit
is made for bottles, producers and customers shall make quarterly finalization
of such deposit and include the deposit sum equivalent to the value of
irrecoverable bottles in excise taxed turnover.
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5. For goods produced in the
form of business cooperation between a producer and an owner of goods trademarks
(brands) or production technologies, the excise taxed price is the selling
price set by that owner.
6. For goods sold on installment
or deferred payment, the excise taxed price is the one-off selling price of
such goods, exclusive of the installment or deferred payment interest.
7. For services, the excise
taxed price is the service charge set by the service provider.
a/ For golf business, it is the
selling price of membership cards or golf-playing tickets, inclusive of golf
playing charge and deposit (if any). In case of trading in other goods or
services not liable to excise tax, such goods or services are not liable to
excise tax.
b/ For casino or prized video
game business, it is the turnover from such business minus (-) the prize paid
to customers.
c/ For betting business, it is
the turnover from the sale of betting tickets minus the prizes.
d/ For dance hall, massage
parlor and karaoke bar business, it is the turnover from such business,
inclusive of turnover from catering services and other associated services.
e/ For lottery business, it is
the turnover from the sale of tickets of lotteries permitted for business under
law.
8. For goods and services used
for barter, internal consumption, donation or sales promotion, their excised
tax price is the excise taxed price of goods or services of the same or similar
kind at the time of barter, internal consumption, donation or sales promotion.
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a/ Taxed prices are calculated
in Vietnam dong. In case taxpayers have foreign currency turnover, such foreign
currency turnover must be converted into Vietnam dong at the average exchange
rate on the inter-bank foreign currency market announced by the State Bank of
Vietnam at the time of turnover generation, for determination of taxed prices.
b/ For goods, the time of
turnover generation is the time of transfer of the right to own or use the
goods to the purchaser, regardless of whether or not money has been collected;
for services, the time of turnover generation is the time of completing service
provision or the time of making a service provision invoice, regardless of
whether or not money has been collected.
Article 5. Tax rates
Excise tax rates comply with the
Excise Tariff specified in Article 7 of the Law on Excise Tax.
1. Cars designed for both
passenger and cargo transportation as specified at Points 4d and 4g of the
Excise Tariff are those designed with 2 or more rows of seats and fixed
partitions between passenger compartments and cargo holds.
2. Cars running on gasoline in
combination with bio-fuel or electricity as specified at Point 4e of the Excise
Tariff are those which, according to manufacturer standards, are designed to
have a mixed gasoline ratio not exceeding 70% of the total used fuel, and
hybrid cars which, according to manufacturer standards, are designed to have a
consumed gasoline ratio not exceeding 70% of the consumed fuel against the most
gasoline-saving cars with the same seats and cylinder capacity on the
Vietnamese market.
3. Cars running on bio-fuel or
electricity as specified at Points 4f and 4g of the Excise Tariff are those
which, according to manufacturer standards, are designed to run wholly on
bio-fuel or electricity.
Chapter III
EXCISE TAX REFUND AND DEDUCTION
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Excise tax refund complies with
Article 8 of the Law on Excise Tax.
1. Goods temporarily imported
for re-export as specified at Point a. Clause 1, Article 8 of the Law on Excise
Tax include:
a/ Imported goods for which
excise tax has been paid but which are still kept in warehouses or yards at
border gates, are under customs supervision and will be re-exported abroad;
b/ Imported goods for which
excise tax has been paid for transfer or sale abroad through Vietnam-based
agents; goods imported for sale to foreign firms' vehicles on routes via
Vietnamese seaports or to Vietnamese vehicles operating on international routes
as prescribed by law;
c/ Goods temporarily imported
for re-export by the method of temporary import for re-export. When they are
re-exported, the excise tax amounts have been paid on the volumes of actually
exported goods will be refunded;
d/ Imported goods for which
excise tax has been paid. When they are re-exported abroad, the excise tax
amounts already paid on the volumes of re-exported goods will be refunded;
e/ Goods temporarily imported
for display at fairs, exhibitions or showrooms or for other purposes in a
certain period under law for which excise tax has been paid. When they are re-exported,
the paid excise tax amounts will be refunded.
In case goods temporarily
imported for re-export are actually re-exported within the tax payment time
limit specified by the law on import duty and export duty, excise tax needs not
to be paid on the volumes of actually re-exported goods.
2. For goods which are raw
materials imported for export production and processing, the excise tax amounts
already paid on the volumes of raw materials used for the production of
actually exported goods will be refunded.
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4. Production and business
establishments shall make tax finalization of overpaid excise tax amounts upon
merger, separation, split-up, dissolution, bankruptcy, ownership change,
assignment, sale, contracting or lease of state enterprises.
5. Tax refund specified at Point
d. Clause 1, Article 8 of the Law on Excise Tax includes:
a/ Tax refund under competent
agencies' decisions according to law;
b/ Tax refund under treaties to
which the Socialist Republic of Vietnam is a contracting partv:
c/ Tax refund in case paid
excise tax amounts are larger than payable excise tax amounts as prescribed by
law.
Article 7. Tax deduction
1. Taxpayers that produce excise
tax-liable goods from excise tax-liable raw materials may have excise tax
amounts paid for raw materials deducted upon the determination of excise tax
amounts payable at the stage of production. The deductible excise tax amounts
are equal to amounts of excise tax on raw materials used for the production of
goods sold.
2. Excise tax amounts will be
refunded upon declaration for excise tax payment.
Chapter V
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Article 8. Effect
1. This Decree takes effect on
April 1, 2009; this Decree's excise tax-related provisions applicable to liquor
and beer take effect on January 1, 2010.
2. This Decree replaces the
Government's Decree No. 149/2003/ND-CP of December 4, 2003, and Article 1 of
Decree No. 156/2005/ND-CP of December 15,2005, except excise tax-related
provisions applicable to liquor and beer which remain effective through
December 31, 2009.
Article 9. Implementation
guidance
1. The Ministry of Finance shall
guide the implementation of this Decree.
2. Ministers, heads of
ministerial-level agencies, heads of government-attached agencies and
presidents of provincial-level People's Committees shall implement this Decree.
ON BEHALF OF THE
GOVERNMENT
PRIME MINISTER
Nguyen Tan Dung
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