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THE NATIONAL ASSEMBLY
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No: 08/2003/QH11
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Hanoi, June 17, 2003
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LAW
AMENDING AND SUPPLEMENTING A NUMBER OF ARTICLES OF THE LAW ON SPECIAL
CONSUMPTION TAX
(No. 08/2003/QH11 of
June 17, 2003)
Pursuant to the 1992 Constitution of
the Socialist Republic of Vietnam, which was amended and supplemented under
Resolution No. 51/2001/QH10 of December 25, 2001 of the 10th session of the Xth
National Assembly;
This Law amends and supplements a number of articles of the May 20, 1998 Law
on Special Consumption Tax.
Article 1.- To amend and supplement a number of
articles of the Law on Special Consumption Tax:
1. Article 1 is amended and
supplemented as follows:
"Article 1.- Taxable
objects
The following goods and services
shall be subject to the special consumption tax:
1. Goods:
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b/ Liquors;
c/ Beers;
d/ Under-24-seat cars;
e/ Gasoline of various kinds,
naphtha, reformade components and other components for mixing gasoline;
f/ Air conditioners of a capacity of
90,000 BTU or less;
g/ Playing cards;
h/ Votive gilt paper, votive
objects;
2. Services:
a/ Dancing halls, massage parlors,
karaoke bars;
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c/ Entertainment with bet tickets;
d/ Golf business: sale of golf club
membership cards, golf playing tickets;
e/ Lottery business."
2. Clause 6 of Article 6 is amended
and supplemented as follows:
"6. For home-made liquors and
beers, casinos, jackpot games and golf business, the special consumption tax
calculation prices shall be specified by the Government.
The special consumption tax
calculation prices of goods and services defined in this Article shall also
include surcharges enjoyed by business establishments.
In cases where the tax payers have
sale and purchase turnovers in foreign currencies, they must convert such
foreign currency amounts into Vietnam dong at the exchange rates announced by
Vietnam State Bank at the time such turnovers are generated to determine the
tax calculation prices."
3. Article 7 is amended and
supplemented as follows:
"Article 7.- Tax
rates
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The special consumption tax table
Ordinal number
Goods and services
Tax rates (%)
I.
Goods
1.
Cigarettes, cigars
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a/ Filter cigarettes
produced mainly from imported raw materials, cigars
65
b/ Filter cigarettes
produced mainly from domestic raw materials
45
c/ Non-filter
cigarettes
25
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Liquors
a/ Of 40% proof or
higher
75
b/ Of 20% to under 40%
proof
30
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20
d/ Medicated liquors
15
3.
Beers
a/ Bottled beers,
canned beers, fresh beers
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b/ Draught beers
30
4.
Cars
a/ Cars of 5 seats or
less
80
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b/ Cars of between 6
and 15 seats
50
c/ Cars of between 16
and under 24 seats
25
5.
Gasoline of various
kinds, naphtha, reformade components and other components for mixing gasoline
10
6.
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15
7.
Playing cards
40
8.
Votive gilt paper,
votive objects
70
II.
Services
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1.
Dancing halls, message
parlors, karaoke bars
30
2.
Casinos, jackpot games
25
3.
Entertainment with bet
tickets
25
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Golf business: sale of
golf club membership cards, golf playing tickets
10
5.
Lottery business
15
4. Clause 1 of Article 11 is amended
and supplemented as follows:
"1. Establishments engaged in
the production of goods and/or provision of services, which are subject to the
special consumption tax, shall have to pay special consumption tax into the
State budget at the places where they conduct their production and/or business
activities.
The deadline for monthly tax payment
shall be the 25th day of the subsequent month;"
5. To add the following Clause 4 to
Article 11:
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6. Clause 2 of Article 14 is amended
and supplemented as follows:
"2. To notify the tax payers
prescribed by the Government of the payable tax amounts, to urge the tax payers
to pay tax on time; if past the tax payment time limits, the tax payers still
fail to pay tax, to notify them of the payable tax amounts and fines for late
tax payment according to the provisions in Clause 2 and Clause 3, Article 17 of
this Law; if the tax payers still fail to fully pay the tax amounts and fines
stated in the notices, the handling measures prescribed in Clause 4, Article 17
of this Law may be applied so as to ensure the full collection of tax and
fines; if the above-mentioned handling measures have been applied, but the tax
payers still fail to fully pay the amounts of tax and fines, the dossiers of
the cases shall be transferred to the competent State agencies for handling
according to law provisions."
7. To add the following Point e to
Clause 1 of Article 15:
"e/ Declaring the selling
prices for use as basis for determining the special consumption tax calculation
prices as 10% lower than the market selling prices of such goods and/or
services."
8. Article 16 is amended and
supplemented as follows:
"Article 16.-
Cases eligible for consideration for special consumption tax reduction and/or
exemption
1. Establishments producing goods
subject to the special consumption tax, which meet with difficulties due to
natural disasters, enemy sabotage and unexpected accidents, shall be considered
for tax reduction or exemption.
2. Establishments engaged in the
manufacture and/or assembly of automobiles shall enjoy a reduction of the tax
rates defined in the Special Consumption Tax Table prescribed in Article 7 of
this Law as follows:
- A reduction of 70% for 2004.
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- A reduction of 30% for 2006.
- From 2007 on, tax shall be paid at
the prescribed rates.
The Government shall specify the tax
reduction and exemption prescribed in this Article."
Article 2.- This Law takes effect as from
January 1, 2004.
Article 3.- The Government shall detail and
guide the implementation of this Law.
This Law was passed by the XIth
National Assembly of the Socialist Republic of Vietnam on June 17, 2003 at its
3rd session.
CHAIRMAN OF THE NATIONAL ASSEMBLY
Nguyen Van An
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