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THE NATIONAL
ASSEMBLY OFFICE
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THE SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No. 06/VBHN-VPQH
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Hanoi, December
11, 2014
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LAW
SPECIAL
EXCISE DUTY
The National Assembly’s Law on Special Excise Duty No.
27/2008/QH12 dated November 14, 2008 into effect from April 1, 2009 is amended
and supplemented by:
1. The National Assembly's Law No. 70/2014/QH13
dated November 26, 2014 on amending and supplementing several articles of the
Law on Special Excise Duty into effect from January 1, 2016:
2. The National Assembly's Law No. 71/2014/QH13
dated November 26, 2014 on amending and supplementing several articles of the
Law on Tax into effect from January 1, 2015.
Pursuant to the 1992 Constitution of the
Socialist Republic of Vietnam of which several articles have been amended and
supplemented according to the Resolution No. 51/2001/QH10;
The National Assembly hereby passes the Law on
Special Excise Duty1
Chapter I
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Article 1. Scope of application
This Law provides for taxable and non-taxable
subject matters, taxpayers, bases for assessment, refund, deduction and
reduction of special excise duty.
Article 2. Taxable subject
matters
1. Goods:
a) Cigarettes, cigars and other tobacco products
used for smoking, inhaling, chewing, sniffing or keeping in mouth;
b) Liquor;
c) Beer;
d) Under-24 seat transport vehicles, including
those for both passenger and cargo transportation with at least two rows of
seats and fixed partitions between passenger and cargo compartments;
dd) Two- and three-wheeled motorcycles of a
cylinder capacity of over 125 cm3;
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g)2 Gasoline of all kinds;
h) Air-conditioners of 90,000 BTU or less;
i) Playing cards;
k) Votive gilt papers and votive objects.
2. Services:
a) Dance halls;
b) Massage parlors and karaoke bars;
c) Casinos; prize-winning video games, including
jackpot and slot games, and games on similar machines;
d) Betting;
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e) Lottery business.
Article 3. Non-taxable subject
matters
Goods specified in Clause 1, Article 2 of this Law
are not subject to special excise duty if they fall into one of 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
aids; 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 in accordance with the
Government’s statutory amounts;
b) Goods transited or transported via Vietnamese
border gates or borders, and merchanting goods the Government’s regulations;
c) Goods temporarily imported for re-export and
temporarily exported for re-import which are not subject to import or export
duty within the time limit specified in the law on import and export duty;
d) Personal effects of foreign organizations and
individuals in conformity with diplomatic immunity standards; personal
belongings within duty-free luggage allowance; and goods imported for duty-free
sale under laws;
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4. Ambulances; prison transport 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 under-24
seat motor vehicles.
Article 4. Taxpayers
Excise taxpayers include producers and importers of
goods and providers of services which are subject to excise tax.
Exporters that purchase excise tax-liable goods
from producers for export and do not export but sell them domestically shall
pay excise tax.
Chapter II
TAX ASSESSMENT BASES
Article 5. Tax assessment bases
Special excise duty bases include the assessable
price of dutiable goods or service and the duty rate. The amount of special
excise duty payable is the excise assessable price multiplied by the special
excise duty rate.
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Assessable prices of excise dutiable 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. For domestically produced goods, it is the
selling price set by the producer.
2. For imported goods, it is the import-duty
calculation price plus the import duty. For imported goods eligible for import
duty exemption or reduction, it is exclusive of the exempted or reduced import
duty amount.
3. For processed goods, it is the assessable 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 with the time of goods
sale.
4. For goods sold on installment or deferred
payments, it is the one-off 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 provision in a number of cases is specified
as follows:
a) For golf business, it is the selling price of
the membership card or golf-playing ticket, inclusive of the golf playing
charge and deposit (if any);
b) For casino, prize-winning video 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;
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Excise assessable
prices of goods and services specified in this Article are inclusive of
additional charges and revenues (if any) enjoyed by business establishments.
Assessable prices are calculated in Vietnam dong.
In case taxpayers have foreign-currency turnover, foreign-currency amounts must
be converted into Vietnam (long 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 assessable prices.
The Government shall provide detailed provisions of
this Article.
Article 7. Duty rate 6
Excise duty rates for goods and services are
specified in the Excise Duty Schedule below:
SPECIAL EXCISE
DUTY SCHEDULE
No.
Goods or
services
Rate (%)
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Goods
1
Cigarettes, cigars and other tobacco preparations
From January 1, 2016 to the end of December 31,
2018
70
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75
2
Liquor
a) Of 20° proof or higher
From January 1, 2016 to the end of December 31,
2016
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From January 1, 2017 to the end of December 31,
2017
60
From January 1, 2018
65
b) Of below 20° proof
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From January 1, 2016 to the end of December 31,
2017
30
From January 1, 2018
35
3
Beer
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55
From January 1, 2017 to the end of December 31,
2017
60
From January 1, 2018
65
4
Under-24 seat motor vehicles
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a) Passenger motor vehicles of 9 seats or fewer,
except those specified at Points 4e, 4f and 4g of this Article
Of a cylinder capacity of 2,000 cm3 or
less
45
Of a cylinder
capacity of between over 2,000 cm3 and 3,000 cm3
50
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Of a cylinder
capacity of over 3,000 cm3
60
b) Passenger motor vehicle of between 10 seats and
under 16 seats, except those specified at Points 4c, 4f and 4g of this
Article
30
c) Passenger cars of between 16 seats and under
24 seats, except those specified at Points 4e, 4f and 4g of this Article
15
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15
dd) Motor vehicles powered by gasoline in
combination with electricity or bio-fuel, with gasoline accounting for not
more than 70% of the used fuel
70% of the tax rate for cars of the same kind as
specified at Points 4a, 4b, 4c and 4d of this Article
e) Biofuel-powered motor vehicles
50% of the tax rate
for cars of the same kind as specified at Points 4a, 4b, 4c and 4d of this
Article
g) Electrically-operated motor vehicles
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Passenger motor vehicles of 9 seats or fewer
25
Passenger motor vehicles of between 10 seats and under
16 seats
15
Passenger motor vehicles of between 16 seats and
under 24 seats
10
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Motor vehicles designed for both passenger and
cargo transportation
10
5
Two- and three-wheeled
motorcycles of a cylinder capacity of over 125 cm3
20
6
Aircraft
30
7
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30
8
Gasoline of all kinds
a) Gasoline
10
b) E5
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c) E10
7
9
Air conditioners of 90.000 BTU or less
10
10
Playing cards
40
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Votive gilt papers and votive objects
70
II
Services
1
Dance halls
40
2
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30
3
Casinos and prize-winning video games
35
4
Betting
30
5
Golf
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6
Lottery
15
Chapter III
TAX REFUND, DEDUCTION
AND REDUCTION
Article 8. Tax refund and
deduction
1. Excise taxpayers 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;
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d) Upon issuance of tax refund decisions by
competent agencies under laws and cases of excise duty refund under treaties to
which the Socialist Republic of Vietnam is a contracting party.
The excise tax refund under Points a and b of this
Clause is applicable only to actually exported goods.
2. Taxpayers that produce excise dutiable goods
from raw materials for which 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 payable excise tax amounts at the stage of
production.
The Government shall provide detailed provisions of
this Article.
Article 9. Tax reduction
Taxpayers that produce excise dutiable goods and
face difficulties resulting from natural disasters or unexpected accidents are
entitled to tax reduction.
The tax reduction level shall be determined based
on the actual extent of damage caused by natural disasters or unexpected
accidents but must neither exceed 30% of the payable tax amount in the year the
damage occurs nor exceed the balance between the value of damaged assets and
the received compensation (if applicable).
Chapter IV
IMPLEMENTARY PROVISIONS
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1. This Law takes effect on April 1, 2009; the
provisions applicable to liquor and beer will take effect on January 1, 2010.
2. Provisions set forth in the Special Excise Duty
Law No. 05/1998/QH10; Law No. 08/2003/QH11 Amending and Supplementing a number
of Articles of the Special Excise Duty Law; and Article 1 of Law No.
57/2005/QH11 Amending and Supplementing a number of Articles of the Special
Excise Duty Law and Value-Added Tax Law, except the provisions applicable to
liquor and beer which continue to be effective through December 31, 2009, shall
be repealed.
Article 11. Guidance on
implementation
The Government shall specify and provide guidance
on implementation of the articles and clauses set forth in this Law, and on
other necessary provisions of this Law to meet state management requirements./.
AUTHENTICATION
OF THE CONSOLIDATED INSTRUMENT
THE CHIEF OF
NATIONAL ASSEMBLY OFFICE
Nguyen Hanh Phuc
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“Pursuant to the Constitution of the Socialist
Republic of Vietnam;
The National Assembly passes the Law on Amending
and Supplementing several articles of the Law on Special Excise Duty No.
27/2008/QH12.”
The Law No. 71/2014/QH13 on amending and
supplementing several articles of the Law on Tax has the following bases:
“Pursuant to the Constitution of the Socialist
Republic of Vietnam;
The National Assembly passes the Law on Amending
and Supplementing several articles of the Law on Corporate Income Tax No.
14/2008/QH12 of which several Articles have been amended or supplemented
according to the Law No. 32/2013/QH13, the Law on Personal Income Tax No.
04/2007/QH12 of which several Articles have been amended and supplemented
according to the Law No. 26/2012/QH13, the Law on Value-Added Tax No.
13/2008/QH12 of which several Articles have been amended and supplemented
according to the Law No. 31/2013/QH13, the Law on Natural Resources Tax No.
45/2009/QH12, the Law on Tax Administration No. 78/2006/QH11 of which several
Articles have been amended and supplemented according to the Law No.
21/2012/QH13, the Law on Special Excise Duty No. 27/2008/QH12, the Law on
Import and Export Duty No. 45/2005/QH11, and the Law on Customs No.
54/2014/QH13.”
2 This Point is amended and supplemented
according to the provisions laid down in Clause 1 Article 1 of the Law No.
70/2014/QH13 amending and supplementing several articles of the Law on Special
Excise Duty into effect from January 1, 2016.
3 This Point is amended and supplemented
according to the provisions laid down in Clause 2 Article 1 of the Law No.
70/2014/QH13 amending and supplementing several articles of the Law on Special
Excise Duty into effect from January 1, 2016.
4 Provisions on exchange rates upon
determination of revenue, expenses, assessable price, assessable income,
taxable income and tax payments to state budget laid down in this Article
according to the provisions of Point d Clause 2 Article 6 of the Law No.
71/2014/QH13 amending and supplementing several articles of laws on taxes into
effect from January 1, 2015 shall be repealed.
5 This paragraph is amended and supplemented
according to the provisions laid down in Clause 3 Article 1 of the Law No. 70/2014/QH13
amending and supplementing several articles of the Law on Special Excise Duty
into effect from January 1, 2016.
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7 Article 2 of the Law No. 70/2014/QH13 on
amending and supplementing several articles of the Law on Special Excise Duty
into effect from January 1, 2016 includes the following provisions:
“Article 2
This Law shall enter into force from January 1,
2016.”
Article 6 of the Law No. 71/2014/QH13 on amending
and supplementing several articles of laws on taxes into effect from January 1,
2016 includes the following provisions:
“Article 6
1. This Law shall enter into force from January
1, 2015.
2. Provisions on exchange rates upon
determination of revenue, expenses, assessable price, assessable income, taxable
income and tax payments to state budget laid down in:
a) Article 8 and Clause 3 Article 9 of the Law on
Corporate Income Tax No. 14/2008/QH12 of which several articles have been
amended and supplemented according to the Law No. 32/2013/QH13;
b) Clause 1 Article 6 of the Law on Personal
Income Tax No. 04/2007/QH12 of which several articles have been amended and
supplemented according to the Law No.26/2012/QH13;
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d) Article 6 of the Law on Special Excise Duty
No. 27/2008/QH12;
dd) Clause 3 Article 9 and Article 4 of the Law
on Import and Export Tax No.45/2005/QH11;
e) Clause 4 Article 86 of the Law on Customs No.
54/2014/QH13.
shall be repealed.
3. Point c Clause 1 Article 49 of the Law on Tax
Administration No. 78/2006/QH11 of which several articles have been amended and
supplemented according to the Law No.21/2012/QH13.
4. Clause 1 Article 19, Clause 1 Article 20 and
Clause 1 Article 21 of the Law on Personal Income Tax No. 04/2007/QH12 of which
several articles have been amended and supplemented according to the Law
No.26/2012/QH13.
5. The Government and competent authorities shall
specify binding articles and clauses in the Law.”