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THE NATIONAL ASSEMBLY
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SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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Law No. 70/2014/QH13
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Hanoi, November 26, 2014
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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 ≥ 20o
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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 < 20o
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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 13th National Assembly of Socialist Republic
of Vietnam on November 26, 2014 during the 8th session.
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