THE
GOVERNMENT
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No.
156/2005/ND-CP
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Hanoi, December 15, 2005
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DECREE
AMENDING AND
SUPPLEMENTING THE DECREES WHICH DETAIL THE IMPLEMENTATION OF THE SPECIAL
CONSUMPTION TAX LAW AND THE VALUE ADDED TAX LAW
THE GOVERNMENT
Pursuant to the December 25,
2001 Law on Organization of the Government;
Pursuant to November 29, 2005 Law No. 57/2005/QH11 Amending and
Supplementing a Number of Articles of the Special Consumption Tax Law and the
Value Added Tax Law;
At the proposal of the Minister of Finance,
DECREES:
Article 1.- To amend and
supplement a number of articles of the Government’s Decree No. 149/2003/ND-CP
of December 4, 2003, detailing the implementation of the Special Consumption
Tax Law and the Law Amending and Supplementing a Number of Articles of the
Special Consumption Tax Law as follows:
1. Clauses 1 and 2 of Article
5 are amended and supplemented as follows:
“1. For home-made goods, the
special consumption tax calculation price shall be the sale price, exclusive of
special consumption tax and value added tax, set by production establishments.
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For bottled liquors or beers
which are sold at the prices inclusive of the value of bottles, their special
consumption tax calculation prices shall include the value of bottles. For
canned beers, their special consumption tax calculation prices shall exclude
the value of cans at the level set for 01 (one) liter of beer. The Finance
Ministry shall set the specific level of value of cans to be excluded for each
period and guide special consumption tax calculation prices on the principle of
non-discrimination between home-made goods and imported goods.”
2. Article 6 is amended and
supplemented as follows:
“Article 6.- Special consumption
tax rates of taxable goods and services
1. Special consumption tax rates
of goods and services shall comply with the Special Consumption Tariff
specified in Clause 2, Article 1 of the Law Amending and Supplementing a Number
of Articles of the Special Consumption Tax Law and the Value Added Tax Law.
2. The application of special
consumption tax rates to goods and services shall be as follows:
a/ For special consumption
tax-liable goods, special consumption tax rates shall apply regardless of
whether they are imported or home-made;
b/ For special consumption
tax-liable medicated liquors, they must satisfy the standards under the
provisions of law on pharmacy;
c/ Special consumption tax-liable
votive objects shall not include those being children toys and those used for
decoration;
d/ For special consumption
tax-liable goods items under the Heading “gasoline of various kinds, naphtha,
reformade components and other components for mixing gasoline,” the Finance
Ministry shall coordinate with concerned agencies in making specific provisions
thereon.”
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“Article 16.- Special
consumption tax reduction or exemption is specified as follows:
If establishments producing
special consumption tax-liable goods meet with difficulties caused by natural
disaster, enemy sabotage or accident, they shall be considered for special
consumption tax exemption or reduction. The tax exemption or reduction shall be
settled for the year when losses are incurred. The tax reduction levels shall
be determined on the basis of the extent of loss caused by natural disaster,
enemy sabotage or accident, which, however, shall not exceed 30% of the tax
amount to be paid by law. Where establishments suffer from so great losses that
they are incapable of conducting production and business activities or paying
tax, they shall be considered for special consumption tax exemption.
The Finance Ministry shall guide
the procedures, order and competence to consider tax exemption or reduction
provided for in this Article.”
Article 2.- To amend and
supplement a number of articles of the Government’s Decree No. 158/2003/ND-CP
of December 10, 2003, detailing the implementation of the Value Added Tax Law
and the Law Amending and Supplementing a Number of Articles of the Value Added
Tax Law as follows:
1. Clause 1 of Article 4 is
amended and supplemented as follows:
“1. Products of cultivation
(including products from planted forests) and husbandry; cultured and fished
aquatic and marine products which have not yet been processed into other
products or have been just preliminarily processed and sold by producing or
fishing organizations or individuals, and at the stage of importation.
Products which have been just
preliminarily processed as specified in this Clause are those which have been
just sun-dried, heat-dried, chilled, cleaned or peeled, but not yet better
processed or processed into other products. The Finance Ministry shall guide in
detail the products specified in this Clause which are not subject to value
added tax at the stage of importation, ensuring non-discrimination between
home-made goods and imported goods.”
2. Point 1, Clause 2 of
Article 7 is amended and supplemented as follows:
“1. Preliminarily processed
cotton means cotton which has been peeled, has its seed removed, and has been
classified.”
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Article 4.- Ministers,
heads of ministerial-level agencies, heads of government-attached agencies, and
presidents of provincial/municipal People’s Committees shall have to implement
this Decree.
ON BEHALF OF
THE GOVERNMENT
PRIME MINISTER
Phan Van Khai