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THE OFFICE OF
THE NATIONAL ASSEMBLY
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THE SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No. 08/VBHN-VPQH
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Hanoi, January
25, 2022
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LAW
ON SPECIAL EXCISE
DUTY
The Law on Special Excise Duty No. 27/2008/QH12
dated November 14, 2008 of the National Assembly, which has been effective
since April 01, 2009, is amended by:
1. The Law No. 70/2014/QH13 dated November 26, 2014
of the National Assembly on amendments to some Articles of the Law on
Special Excise Duty, which has been effective since January 01, 2016;
2. The Law No. 71/2014/QH13 dated November 26, 2014
of the National Assembly on amendments to some Articles of Laws on Taxation,
which has been effective since January 01, 2015;
3. The Law No. 106/2016/QH13 dated April 06, 2016
of the National Assembly on amendments to some Articles of the Law on
Value-Added Tax, the Law on Special Excise Duty and the Law on Tax
Administration, which has been effective since July 01, 2016;
4. The Law No. 03/2022/QH15 dated January 11, 2022
of the National Assembly on amendments to certain Articles of the Law on Public
Investment, the Law on Public-Private Partnership Investment, the Law on
Investment, the Law on Housing, the Law on Procurement, the Law on Electricity,
the Law on Enterprises, the Law on Special Excise Duty and the Law on Civil
Judgment Enforcement, which has been effective since March 01, 2022.
Pursuant to the Constitution of the Socialist
Republic of Vietnam 1992 amended by the Resolution No. 51/2001/QH10;
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Chapter I
GENERAL PROVISIONS
Article 1. Scope
This Law provides for taxable and non-taxable
objects, and payers, bases, refund, deduction and reduction of special excise
duty.
Article 2. Taxable objects
1. Goods:
a) Cigarettes,
cigars and other tobacco preparations used for smoking, inhaling, chewing,
sniffing or keeping in mouth;
b) Spirit;
c) Beer;
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dd) Motorcycles, motor tricycles of a cylinder
capacity exceeding 125 cm3;
e) Aircrafts
and yachts;
g)[2] Gasoline;
h) Air-conditioners of 90,000 BTU or less;
i) Playing
cards;
k) Votive
papers.
2. Services:
a) Dancing
club business;
b) Massage and
karaoke business;
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d) Betting
business;
dd) Golf
business, including the sale of membership cards and golf playing tickets;
e) Lottery
business.
Article 3. Non-taxable objects
Goods specified in clause 1 Article 2 of this Law
are not subject to special excise duty in the following cases:
1. 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;
2. Imported goods, including:
a) Goods as humanitarian
aid or non-refundable aid; gifts for state agencies, political organizations,
socio-political organizations, socio-political-professional organizations,
social organizations, socio-professional organizations or people’s armed forces
units; and donations or gifts for individuals in Vietnam within the quotas
prescribed by the Government;
b) Goods transited or transported via Vietnamese
border gates or borders, and goods transported to and from border gates under
the Government’s regulations;
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d) 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;
3. [3]
Aircrafts, yachts used for transport of goods, passengers, tourists, and aircraft
used for national defense and security purposes;
4. 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;
5. 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 motor
vehicles for the transport of fewer than 24 people.
Article 4. Taxpayers
Special excise duty payers include producers and
importers of goods and providers of services which are subject to special
excise duty.
Exporters that purchase excise tax-liable goods
from producers for export and do not export but sell them domestically shall
pay special excise duty.
Chapter II
BASES FOR TAX CALCULATION
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Bases for special excise duty calculation include
the taxable price of a taxable goods or service and the tax rate. The special
excise duty payable is the taxable price multiplied by the excise tax rate.
Article 6. Taxable price[4]
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:[5]
1. [6]
Taxable prices of goods domestically produced and imports are selling prices
imposed by manufacturers or importers.
Where goods subject to special excise tax are sold
to a trading establishment which has a parent company-subsidiary company
relationship or subsidiaries in the same parent company as the manufacturer or
importer, or a trading establishment has an association therewith, the taxable
price must not fall below the percentage (%) of average price paid by the
trading establishments directly buying from the manufacturers or importers
prescribed by the Government;
2. [7]
Taxable prices of imports at importation are the prices subject to import duty
plus (+) import duty. If imports are eligible for exemption or reduction of
import duty, taxable price shall not include the reduction or exemption.
Special excise tax on goods that was paid at importation may be deducted when
determining the special excise tax on goods when they are sold;
3. For processed goods, it is the taxed price of
the goods sold by processing-ordering establishment or the selling price of the
product of the same or similar kind at the same time of goods sale;
4. For goods sold on installment or deferred
payment, it is the lump-sum selling price of such goods, exclusive of the
installment or deferred payment interest;
5. For services, it is the service charge set by
the service provider. The service charge in a number of cases is specified as
follows:
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b) For casino,
prize-winning electronic game and betting business, it is the turnover from
such business minus the prize already paid to customers;
c) For dance
hall, massage parlor and karaoke bar business, it is the turnover from such
business;
6. For goods and services used for barter, internal
consumption or donation, it is the excise taxable price of the goods or service
of the same or similar kind at the time of barter, internal consumption or
donation,
Excise taxable prices of goods and services
specified in this Article are inclusive of additional charges and revenues (if
any) enjoyed by business establishments.
Taxable prices are expressed as Vietnamese
dong. In case taxpayers have foreign-currency turnover, foreign-currency
amounts must be converted into Vietnamese dong at the average exchange rate in
the inter-bank foreign currency market, announced by the State Bank of Vietnam
at the time of turnover generation, for determination of taxable prices.
The Government shall elaborate this Article.
Article 7. Tax rate[8]
Rates of special excise tax on goods and services
are specified below:
SPECIAL EXCISE TAX
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Goods/services
Tax rates (%)
I
Goods
1
Cigarettes, cigars, and other products derived
from tobacco plants
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70
From January 01, 2019
75
2
Spirit
a) Spirit with ABV ≥ 20o
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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
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b) Spirit with ABV < 20o
From January 01, 2016 until the end of December
31, 2017
30
From January 01, 2018
35
3
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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
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4[9]
Motor vehicles for the transport of fewer than 24
people
a) Motor vehicles for the transport of not more
than 9 people, except for those specified in Point 4dd, 4e, and 4g of this
Schedule
- Of a cylinder capacity not exceeding 1,500
cm3
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+ From
July 01, 2016 to December 31, 2017 inclusive
40
+ From January 01, 2018
35
- Of a cylinder capacity exceeding 1,500 cm3 but
not exceeding 2,000 cm3
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45
+ From January 01, 2018
40
- Of a cylinder capacity exceeding 2,000 cm3 but
not exceeding 2,500 cm3
50
- Of a cylinder capacity exceeding 2,500 cm3 but
not exceeding 3,000 cm3
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+ From July 01, 2016 to December 31, 2017
inclusive
55
+ From January 01, 2018
60
- Of a cylinder capacity exceeding 3,000 cm3 but
not exceeding 4,000 cm3
90
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- Of a cylinder capacity exceeding 4,000 cm3
but not exceeding 5,000 cm3
110
- Of a cylinder capacity exceeding 5,000 cm3 but
not exceeding 6,000 cm3
130
- Of a cylinder capacity exceeding 6,000 cm3
150
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15
c) Motor vehicles for the transport of 16 - 23
people, except for those specified in Point 4dd, 4e, and 4g of this Schedule
10
d) Motor vehicles for the transport of both
passengers and cargoes, except for those specified in Point 4dd, 4e, and 4g
of this Schedule
- Of a cylinder capacity not exceeding 2,500 cm3
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- Of a cylinder capacity exceeding 2,500 cm3 but
not exceeding 3,000 cm3
20
- Of a cylinder capacity exceeding 3,000 cm3
25
dd) Motor vehicles running on both gasoline and electricity
or bioenergy, the proportion of gasoline consumption does not exceed 70% of
total energy used
70% of tax rates
applied to vehicles of the same kind specified in Point 4a, 4b, 4c, and 4d of
this Schedule
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e) Motor vehicles running on bioenergy
50% of tax rates
applied to vehicles of the same kind specified in Point 4a, 4b, 4c, and 4d of
this Schedule
g)[10]
Electrically-operated cars
(1) Battery-powered electric cars
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+ From March 01, 2022 to February 28, 2027
3
+ From March 01, 2027
11
- Passenger cars of between 10 seats and under 16
seats
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+ From March 1, 2022 to February 28, 2027
2
+ From March 01, 2027
7
- Passenger cars of between 16 seats and under 24
seats
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+ From March 1, 2022 to February 28, 2027
1
+ From March 01, 2027
4
- Cars for both passenger and cargo
transportation
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2
+ From March 01, 2027
7
(2) Other electrically-operated cars
- Passenger cars of 9 seats or fewer
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- Passenger cars of between 10 seats and under 16
seats
10
- Passenger cars of between 16 seats and under 24
seats
5
- Cars for both passenger and cargo
transportation
10
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h) Motorhomes regardless of cylinder capacity
- From July 01, 2016 to December 31, 2017
inclusive
70
- From January 01, 2018
75
5
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20
6
Aircraft
30
7
Yacht
30
8
Gasoline
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a) Gasoline
10
b) E5 gasoline
8
c) E10 gasoline
7
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Air conditioners not exceeding 90,000 BTU
10
10
Playing cards
40
11
Votive papers
70
II
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1
Dancing club business
40
2
Massage, karaoke business
30
3
Casino business, prize-winning electronic game
business
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4
Betting business
30
5
Golf course business
20
6
Lottery business
15
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TAX REFUND, DEDUCTION AND REDUCTION
Article 8. Tax refund and deduction
1. Special excise duty payers may have the paid tax
amounts refunded in the following cases:
a) Goods
temporarily imported for re-export;
b) Goods which are raw materials imported for export
production and processing;
c) Declaration
of overpaid tax amounts upon merger, consolidation, separation, split-up,
dissolution, bankruptcy, ownership change, enterprise transformation or
operation termination;
d) Upon obtaining a tax refund decision issued by a
competent authority under regulations ò law and cases where excise tax is
refunded under treaties to which the Socialist Republic of Vietnam is a
signatory.
The excise tax refund under points a and b of this
Clause is applicable only to actually exported goods.
2. Taxpayers that produce goods subject to special
excise duty from raw materials for which the special excise duty has been paid
and that can produce lawful documents on tax payment may have the tax amounts
paid for raw materials deducted upon the determination of the special excise
duty payable at the stage of production.
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Article 9. Tax reduction
Taxpayers that produce goods subject to special
excise duty and face difficulties caused by natural disasters or unexpected
accidents are entitled to tax reduction.
The tax reduction shall be determined based on the
actual extent of damage caused by natural disasters or unexpected accidents but
must neither exceed 30% of the tax payable in the year in which the damage
occurs nor exceed the balance between the value of damaged assets and the
received compensation (if any).
Chapter IV
IMPLEMENTATION CLAUSE[11]
Article 10. Effect
1. This Law comes into force from April 01, 2009;
the regulations applicable to spirit and beer will come into force from January
01, 2010.
2. The regulations set out in the Law on Special
Excise Duty No. 05/1998/QH10; Law on Amendments to some Articles of the Law on
Special Excise Duty No. 08/2003/QH11; Article 1 of the Law on Amendments to
some Articles of the Law on Special Excise Duty and Law on Value-Added Tax No.
57/2005/QH11 are annulled, except for the regulations applicable to spirit and
beer, which remain effective until December 31, 2009.
Article 11. Guidelines for implementation
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CERTIFIED BY
CHAIRMAN
Bui Van Cuong
[1] The Law No.
70/2014/QH13 on Amendments to some Articles of the Law on Special Excise Duty
is promulgated pursuant to:
“The Constitution of the Socialist
Republic of Vietnam;
The National Assembly hereby promulgates the Law
on Amendments to some Articles of the Law on Special Excise Duty No.
27/2008/QH12.”
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“The Constitution of the Socialist
Republic of Vietnam;
The National Assembly promulgates the Law on
amendments to The Law on Corporate Income Tax No. 14/2008/QH12, some Articles of
which are amended in Law No. 32/2013/QH13; the Law on Personal Income Tax No.
04/2007/QH12, some Articles of which are emended in Law No. 26/2012/QH13; the
Law on Value-Added Tax No. 13/2008/QH12, some Articles of which are amended in
Law No. 31/2013/QH13; the Law on special excise duty No. 27/2008/QH12; the Law
on Severance tax No. 45/2009/QH12; the Law on Tax Administration No.
78/2006/QH11, some Articles of which are amended in Law No. 21/2012/QH13; the
Law on Export and Import Tax No. 45/2005/QH11; and the Law on Customs No.
54/2013/QH13.”.
The Law No. 106/2016/QH13 dated April 06, 2016 on
amendments to some Articles of the Law on Value-Added Tax, the Law on Special
Excise Duty and the Law on Tax Administration, which has been effective since
July 01, 2016, is promulgated pursuant to:
“The Constitution of the Socialist
Republic of Vietnam;
The National Assembly promulgates the Law on
amendments to some Articles of the Law on Value-added Tax No 13/2008/QH12,
which is amended under the Law No. 31/2013/QH13, the Law on Special Excise Duty
No. 27/2008/QH12 which is amended under the Law No. 70/2014/QH13, the Law on
Tax Administration No. 78/2006/QH11 which is amended under the Law No.
21/2012/QH13 and the Law No. 71/2014/QH13.”.
The Law No. 03/2022/QH15 dated January 11, 2022 on
amendments to certain Articles of the Law on Public Investment, the Law on
Public-Private Partnership Investment, the Law on Investment, the Law on
Housing, the Law on Procurement, the Law on Electricity, the Law on
Enterprises, the Law on Special Excise Duty and the Law on Civil Judgment
Enforcement, which has been effective since March 01, 2022, is promulgated
pursuant to:
“The Constitution of the Socialist
Republic of Vietnam;
The National Assembly promulgates the Law on
amendments to certain articles of the Law on Public Investment No.
39/2019/QH14, which is amended by the Law No. 64/2020/QH14 and the Law No.
72/2020/QH14; the Law on Public-Private Partnership Investment No.
64/2020/QH14; the Law on Investment No. 61/2020/QH14, which is amended by the
Law No. 72/2020/QH14; the Law on Housing No. 65/2014/QH13, which is amended by
the Law No. 40/2019/QH14, Law No. 61/2020/QH14, Law No. 62/2020/QH14 and the
Law No. 64/2020/QH14; the Law on Bidding No. 43/2013/QH13, which is amended by
the Law No. 03/2016/QH14, the Law No. 04/2017/QH14, the Law No. 40/2019/QH14
and the Law No. 64/2020/QH14; the Law on Electricity No. 28/2004/QH11,
which is amended by Law No. 24/2012/QH13 and the Law No. 28/2018/QH14; the Law
on Enterprises No. 59/2020/QH14; the Law on Special Excise Duty No.
27/2008/QH12, which is amended by the Law No. 70/2014/QH13, Law No.
71/2014/QH13 and the Law No. 106/2016/QH13; the Law on Civil Judgment
Enforcement No. 26/2008/QH12, which is amended by the Law No. 64/2014/QH13, Law
No. 23/2018/QH14 and the Law No. 67/2020/QH14.”.
[2] This point is amended
by clause 1 Article 1 of the Law No. 70/2014/QH13 on amendments to some
Articles of the Law on Special Excise Duty, which has been effective since January
01, 2016.
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[4] The regulations on
exchange rates when determining revenues, expenditure, taxable prices, and
taxes paid to the state budget specified in this Article are annulled by point
d clause 2 Article 6 of the Law No. 71/2014/QH13 on amendments to some Articles
of Laws on Taxation, which has been effective since January 01, 2015.
[5] This paragraph is
amended by clause 3 Article 1 of the Law No. 70/2014/QH13 on amendments to some
Articles of the Law on Special Excise Duty, which has been effective since
January 01, 2016.
[6] This clause is amended
by clause 1 Article 2 of the Law No. 106/2016/QH13 on amendments to some
Articles of the Law on Value-Added Tax, the Law on Special Excise Duty and the
Law on Tax Administration, which has been effective since July 01, 2016.
[7] This clause is amended
by clause 1 Article 2 of the Law No. 106/2016/QH13 on amendments to some
Articles of the Law on Value-Added Tax, the Law on Special Excise Duty and the
Law on Tax Administration, which has been effective since July 01, 2016.
[8] This Article is amended
by clause 4 Article 1 of the Law No. 70/2014/QH13 on amendments to some
Articles of the Law on Special Excise Duty, which has been effective since
January 01, 2016.
[9] This clause is amended
by clause 2 Article 2 of the Law No. 106/2016/QH13 on amendments to some Articles
of the Law on Value-Added Tax, the Law on Special Excise Duty and the Law on
Tax Administration, which has been effective since July 01, 2016.
[10] This point is amended
by Article 8 of the Law No. 03/2022/QH15 dated January 11, 2022 of the National
Assembly on amendments to certain Articles of the Law on Public Investment, the
Law on Public-Private Partnership Investment, the Law on Investment, the Law on
Housing, the Law on Procurement, the Law on Electricity, the Law on
Enterprises, the Law on Special Excise Duty and the Law on Civil Judgment
Enforcement, which has been effective since March 01, 2022.
[11] Article 2 of the Law
No. 70/2014/QH13 on amendments to some Articles of the Law on Special Excise
Duty, which has been effective since January 01, 2016, stipulates that:
“Article 2
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Article 6 of the Law No. 71/2014/QH13 on amendments
to some Articles of Laws on Taxation, which has been effective since January
01, 2015, stipulates that:
“Article 6
1. This Law comes into force from January 01,
2015.
2. The regulations on exchange rates when
determining revenues, expenditure, taxable prices, and taxes paid to the state
budget specified in in the documents below are annulled:
a) Article 8 and Clause 3 Article 9 of the Law
on Corporate Income Tax No. 14/2008/QH12, some Article of which are amended in
Law No. 32/2013/QH13;
b) Clause 1 Article 6 of the Law on Personal
Income Tax No. 04/2007/QH11, some Articles of which are amended in Law No.
26/2012/QH13;
c) Clause 3 Article 7 of the Law on Value-Added
Tax No. 13/2008/QH12, some Articles of which are amended in Law No.
31/2013/QH13;
d) Article 6 of the Law on Special Excise Duty
No. 27/2008/QH12;
dd) Clause 3 Article 9 and Article 14 of the Law
on Export and Import Tax No. 45/2005/QH11;
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3. Point c Clause 1 Article 49 of the Law on Tax
Administration No. 78/2006/QH11, some Articles of which are amended in Law No.
21/2012/QH13 is annulled.
4. Regulations on determination of tax incurred
by sole traders in Clause 1 Article 19, clause 1 Article 20 and clause 1
Article 21 of the Law on Personal income tax No. 04/2007/QH12, some Article of
which are amended in Law No. 26/2012/QH13, are annulled.
5. The Government shall elaborate Clauses and
Articles mentioned above.
Article 4 of the Law No. 106/2016/QH13 dated April
06, 2016 on amendments to some Articles of the Law on Value-Added Tax, the Law
on Special Excise Duty and the Law on Tax Administration, which has been
effective since July 01, 2016, stipulates that:
“Article 4
1. This Law comes into force from July 01, 2016,
except for the provisions specified in Clause 2 of this Article.
2. Clause 4 Article 3 of this Law comes into
force from September 01, 2016.
3. The Government shall elaborate the Articles
and Clauses of this Law within its jurisdiction.”.
Articles 10 and 11 of the Law No.
03/2022/QH15 dated January 11, 2022 of the National Assembly on amendments to
certain Articles of the Law on Public Investment, the Law on Public-Private
Partnership Investment, the Law on Investment, the Law on Housing, the Law on
Procurement, the Law on Electricity, the Law on Enterprises, the Law on Special
Excise Duty and the Law on Civil Judgment Enforcement, which has been effective
since March 01, 2022, stipulate that:
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This Law comes into force as of
March 01, 2022.
Article 11. Transitional provision
1. Regarding public projects of group B, group C
using ODA funds and other preferential borrowings from foreign sponsors that
the Prime Minister approves the investment guidelines before the date of entry
into force of this Law and the case in clause 2 of this Article, the agency or
person accorded authority to make decisions on investment guidelines specified
in Article 1 of this Law is also accorded authority to adjust the investment
guidelines.
2. Regarding public projects of group B, group C
using ODA funds and other preferential borrowings from foreign sponsors that
complete procedures for preparation, appraisal and obtain a written appraisal
that forms the basis for decision on investment guidelines or adjustment to
investment guidelines as prescribed in Article 25 and Article 34 of
the Law on Public Investment No. 39/2019/QH14 amended by Law No. 64/2020/QH14
and Law No. 72/2020/QH14 before the date of entry into force of this Law, they
will continue to seek decision from the Prime Minister as per the Law on Public
Investment No. 39/2019/QH14 amended by Law No. 64/2020/QH14 and Law No.
72/2020/QH14.
3. From the date of entry into force of this
Law, with regard to valid applications for approval for or adjustment to
investment guidelines regarding investment projects on construction of
residential housing (for sale, lease or lease purchase) and urban areas subject
to approval for investment guidelines of the Prime Minister as prescribed in
Article 31 of the Law on Investment No. 61/2020/QH14, amended by the Law No.
72/2020/QH14, now subject to approval for investment guidelines of the People’s
Committee of province as established in Article 3 of this Law, if any
application mentioned above has been received but the processing result has not
been received though the processing time goes beyond the time limit as
prescribed in the Law on Investment No. 61/2020/QH14, amended by the Law No.
72/2020/QH14, then further comply with the Law on Investment No. 61/2020/QH14,
amended by the Law No. 72/2020/QH14.
4. With regard to valid applications for
approval for investment guidelines and approval for investor and adjustments to
investment guidelines regarding investment projects on commercial housing in
case the investor has the right to use the residential land or residential land
and other types of land, if any application mentioned above has been received
before the date of entry into force of this Law but it remains incompletely
processed, then further comply with Article 4 of this Law and relevant laws.
5. From the date of entry into force of this
Law, the judgment that remains unenforced or incompletely enforced shall comply
with this Law; decisions made of or actions performed by civil enforcement
agencies, executors in accordance with the Law on civil enforcement No.
26/2008/QH12, amended by the Law No. 64/2014/QH13, the Law No. 23/2018/QH14 and
the Law No. 67/2020/QH14 remain valid and may proceed further.”.