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THE
GOVERNMENT
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THE
SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No.
360/2025/ND-CP
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Hanoi,
December 31, 2025
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DECREE
ON ELABORATION OF
IMPLEMENTATION OF A NUMBER OF ARTICLES OF THE LAW ON EXCISE TAX
Pursuant to the Law on
Organization of the Government No. 63/2025/QH15;
Pursuant to the Law on Excise
Tax No. 66/2025/QH15;
At the request of the
Minister of Finance;
The Government
promulgates the Decree on elaboration of implementation of a number of articles
of the Law on excise tax.
Article
1. Scope
This Decree elaborates
taxable objects prescribed in Article 2, non-taxable objects prescribed in
Article 3, taxable price prescribed in Article 6, methods for determination of
entities eligible for application of the provision at Section 4dd of the Excise
tax schedule and conversion of specific tax amounts applicable to cigarette
packs and cigar sticks prescribed in Article 8, and tax refund and tax credit
prescribed in Article 9 of the Law on excise tax.
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Regulated entities of
this Decree include:
1. Taxpayers prescribed
in Article 4 of the Law on excise tax.
2. Tax administration
authorities in accordance with the law on tax administration.
3. Other relevant
organizations and individuals.
Article
3. Taxable objects
Taxable objects subject
to excise tax shall be in accordance with Article 2 of the Law on excise tax. Cases
prescribed at Points d, e, h, l Clause 1, Clause 2, and Clause 3 Article 2 of
the Law on excise tax are prescribed as follows:
1. Motor vehicles with
fewer than 24 seats, including: passenger cars; four-wheeled passenger motor
vehicles; passenger pick-up trucks; double-cabin pick-up trucks; VAN-type
trucks with two or more rows of seats and a fixed partition between the passenger
compartment and the cargo compartment, excluding vehicle types prescribed at
Point d Clause 1 Article 3 of the Law on excise tax and prescribed at Clause 6
Article 4 of this Decree.
2. Aircraft,
helicopters, gliders, and yachts, excluding types prescribed at Point c Clause
1 Article 3 of the Law on excise tax and prescribed at Clause 5 Article 4 of
this Decree.
3. Air conditioners
with a capacity from over 24,000 BTU to 90,000 BTU (where capacity means the
nominal cooling capacity announced by the manufacturer), except those designed
by the manufacturer exclusively for installation in means of transport
including automobiles, railway carriages, aircraft, helicopters, ships, and
boats. Where organizations or individuals sell or import separately the
components being indoor units or outdoor units, the goods sold or imported
(indoor units or outdoor units) shall still be subject to excise tax as
finished products (complete air-conditioning units).
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a) Beverages under the
Vietnam National Technical Standard (TCVN 12828:2019) on beverages;
b) Sugar content is
determined as total sugar stated on product labels in accordance with
regulations of the Minister of Health on contents and methods of indicating
nutritional components and nutritional values on food labels. Where imported
products have not been labeled in accordance with such regulations of the
Minister of Health on contents and methods of indicating nutritional components
and nutritional values on food labels, importing organizations or individuals
shall be responsible for self-determination, declaration, calculation, and
payment of tax in accordance with regulations.
5. Nightclub business
and karaoke business in accordance with Decree No. 54/2019/ND-CP dated June 19,
2019 of the Government on karaoke service business and nightclub service
business, as amended by Decree No. 148/2024/ND-CP dated November 12, 2024.
6. Massage business
determined in accordance with specialized laws as a conditional business line.
7. Casino business in
accordance with Decree No. 03/2017/ND-CP dated January 16, 2017 of the
Government on casino business, as amended by Decree No. 145/2024/ND-CP dated
November 4, 2024; prize-winning electronic games including jackpot machines,
slot machines, and similar machines in accordance with Decree No.
121/2021/ND-CP dated December 27, 2021 of the Government on prize-winning
electronic games business for foreigners.
8. Betting business
including sports betting, entertainment betting, and other forms of betting in
accordance with Decree No. 06/2017/ND-CP dated January 24, 2017 of the
Government on betting business for horse racing, dog racing, and international
football, as amended by Article 9 of Decree No. 151/2018/ND-CP dated November
7, 2018 of the Government on amendments to a number of decrees on investment
and business conditions under the state management scope of the Ministry of
Finance.
9. Golf business in
accordance with Decree No. 52/2020/ND-CP dated April 27, 2020 of the Government
on investment in construction and golf course business, as amended by Article
107 of Decree No. 31/2021/ND-CP dated March 26, 2021 of the Government on
elaboration of and guidelines for implementation of a number of articles of the
Law on investment, including driving range business and sale of membership
cards and golf playing tickets.
10. Lottery business in
accordance with Decree No. 30/2007/ND-CP dated March 1, 2007 of the Government
on lottery business, as amended by Decree No. 78/2012/ND-CP dated October 5,
2012 of the Government and Article 4 of Decree No. 151/2018/ND-CP dated
November 7, 2018.
11. Where it is
necessary to amend taxable objects to suit the socio-economic context in each
period, the Ministry of Finance shall take charge and cooperate with relevant
ministries and agencies to report to the Government for submission to the
Standing Committee of the National Assembly for consideration and decision, and
report to the National Assembly at the nearest session.
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Non-taxable objects
subject to excise tax are goods and services not prescribed in Article 2 of the
Law on excise tax and prescribed in Article 3 of the Law on excise tax. A
number of cases are prescribed as follows:
1. Goods produced,
processed, or processed under contract by organizations or individuals for
direct export abroad, or sold or entrusted to other organizations or individuals
engaged in trading for export abroad. Exported goods prescribed in this Clause
do not include: goods sold from inland areas into non-tariff zones; goods
produced, processed, processed under contract, or traded among non-tariff
zones.
2. Goods temporarily
imported for re-export and temporarily exported for re-import that are not
subject to import duty or export duty within the time limit prescribed by the
law on export and import duties. Where the re-export or re-import period is
exceeded, or where goods are sold or their use purpose is changed within the
temporary import or temporary export period, organizations or individuals
engaged in trading shall pay excise tax.
a) Temporarily imported
goods for re-export that are actually re-exported within the period during
which import duty is not payable in accordance with the law on export and
import duties are not subject to excise tax corresponding to the quantity
actually re-exported.
b) Temporarily exported
goods for re-import that are actually re-imported within the period during
which export duty is not payable in accordance with the law on export and
import duties are not subject to excise tax corresponding to the quantity
actually re-imported.
3. Goods for use by
foreign organizations or individuals in accordance with diplomatic immunity
standards prescribed in Appendices I, II, and III to Decree No. 134/2016/ND-CP
dated September 1, 2016 of the Government on elaboration of a number of
articles of and measures for implementation of the Law on export and import
duties, as amended by Decree No. 18/2021/ND-CP dated March 11, 2021; goods
within duty-free luggage allowances prescribed in Article 6 of Decree No.
134/2016/ND-CP dated September 1, 2016 of the Government on elaboration of a
number of articles of and measures for implementation of the Law on export and
import duties; imported goods for sale at duty-free shops in accordance with
Decree No. 68/2016/ND-CP dated July 1, 2016 of the Government on conditions for
trading in duty-free goods, warehouses, locations for customs procedures,
gathering, inspection, and customs supervision, as amended by Decree No.
67/2020/ND-CP dated June 15, 2020 and Decree No. 100/2020/ND-CP dated August
28, 2020 of the Government on duty-free goods trading.
4. Exported goods on
which excise tax has been paid by manufacturers or importers that are returned
by foreign parties upon importation are non-taxable goods not prescribed in
Clause 1 of this Article, provided that dossiers evidencing the return of goods
and documents evidencing payment of excise tax are submitted in accordance with
regulations.
Goods prescribed in
this Clause must meet the condition of not having been used, processed, or
further manufactured.
5. Aircraft,
helicopters, gliders, and yachts used for business purposes in transporting
goods, passengers, or tourists, and aircraft, helicopters, and gliders used for
purposes of security, defense, ambulance, rescue, salvage, fire-fighting, pilot
training, filming, photography, mapping, and agricultural production.
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a) Organizations or
individuals engaged in trading that import aircraft, helicopters, gliders, or
yachts and change their use purpose shall declare and pay excise tax to customs
authorities in accordance with guidance of the Ministry of Finance on customs
procedures, customs inspection and supervision, export duty, import duty, and
tax administration for exported and imported goods.
b) Organizations or
individuals engaged in trading that domestically manufacture aircraft,
helicopters, gliders, or yachts and change their use purpose shall perform
excise tax payment obligations on behalf of manufacturers and shall declare and
pay excise tax based on the residual value after deducting depreciated value in
accordance with regulations to the directly managing tax authority.
6. For automobiles and
four-wheeled passenger motor vehicles prescribed at Point d Clause 1 Article 3
of the Law on excise tax, such vehicles are those designed by manufacturers for
use as ambulances, prison vans, hearses; vehicles designed with both seating
and standing space to carry 24 passengers or more; passenger motor vehicles and
four-wheeled passenger motor vehicles that are not registered for circulation
and operate only within amusement parks, entertainment areas, sports
facilities, historical sites, hospitals, and schools; and specialized motor
vehicles serving security and defense purposes as determined by the Ministry of
Public Security or the Ministry of National Defense. The Ministry of
Construction shall take charge and cooperate with relevant agencies to
determine and provide specific guidance on other specialized vehicles eligible
for non-taxation where arising.
Passenger motor
vehicles and four-wheeled passenger motor vehicles that are not registered for
circulation and operate only within amusement parks, entertainment areas,
sports facilities, historical sites, hospitals, and schools prescribed in this
Clause must have documents evidencing operation limited to such areas. Vehicles
not registered for circulation are vehicles not registered for participation in
road traffic in accordance with the law on road traffic order and safety.
Where passenger motor
vehicles and four-wheeled passenger motor vehicles prescribed in this Clause
change their use purpose from the originally determined non-taxable purpose,
they shall become subject to excise tax. In particular:
a) Organizations or
individuals engaged in trading that import passenger motor vehicles or
four-wheeled passenger motor vehicles and change their use purpose shall
declare and pay excise tax to customs authorities in accordance with guidance
of the Ministry of Finance on customs procedures, customs inspection and supervision,
export duty, import duty, and tax administration for exported and imported
goods.
b) Organizations or
individuals engaged in trading that domestically manufacture passenger motor
vehicles or four-wheeled passenger motor vehicles and change their use purpose
shall perform excise tax payment obligations on behalf of manufacturers and
shall declare and pay excise tax based on the residual value after deducting
depreciated value in accordance with regulations to the directly managing tax
authority.
7. Where it is
necessary to amend non-taxable objects to suit the socio-economic context in
each period, the Ministry of Finance shall take charge and cooperate with
relevant ministries and agencies to report to the Government for submission to
the Standing Committee of the National Assembly for consideration and decision,
and report to the National Assembly at the nearest session.
8. The Ministry of
Finance shall provide guidance on documents for determination of non-taxable
objects prescribed in Clauses 1, 2, and 6 of this Article.
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The taxable price shall
be determined in accordance with Article 6 of the Law on excise tax. Cases
prescribed at Points a, c, d, e, g, h Clause 1 and Clause 3 Article 6 of the
Law on excise tax are prescribed as follows:
1. For domestically
manufactured goods and imported goods, the taxable price shall be the selling
price set by manufacturing organizations or individuals and importing
organizations or individuals.
a) The excise taxable
price for sold goods (excluding tobacco products) shall be determined as
follows:
Excise taxable price
=
Selling price exclusive of value-added tax
-
Environmental protection tax (if any)
1 + Excise tax rate
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b) For sold tobacco
products, the excise taxable price shall be determined as follows:
Excise taxable price for tobacco
=
Selling price exclusive of value-added tax
-
Specific tax amount applicable to tobacco
1 + Excise tax rate
Where selling price
exclusive of value-added tax shall be determined in accordance with the law on
value-added tax. When determining the excise taxable price for tobacco,
mandatory contributions and support funds as prescribed shall not be deducted.
c) Where manufacturing
organizations or individuals, or importing organizations or individuals, sell
excisable goods through dependent-accounting affiliated enterprises, the price
serving as the basis for excise tax calculation shall be the selling price set
by such dependent-accounting enterprise.
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dd) Where excisable
goods are sold to trading enterprises having a parent-subsidiary relationship,
or subsidiaries under the same parent company, with the manufacturing enterprise
or importing enterprise, or where the trading enterprise has an affiliated
relationship, the selling price serving as the basis for determination of the
excise taxable price must not be lower by 7% than the average selling price
applied by trading enterprises purchasing directly from the manufacturer or
importer for sale.
Where manufacturing
organizations or individuals, or importing organizations or individuals,
establish multiple intermediary trading enterprises having a parent-subsidiary
relationship, or subsidiaries under the same parent company, or having an
affiliated relationship, the selling price serving as the basis for
determination of the excise taxable price must not be lower by 7% than the
average selling price applied by such trading enterprises when selling to
trading enterprises that do not have a parent-subsidiary relationship, or
subsidiaries under the same parent company, or an affiliated relationship, with
the manufacturing organizations or individuals, or importing organizations or individuals.
For automobiles, the average selling price of the trading enterprise for
comparison purposes shall be the automobile selling price excluding optional
equipment and spare parts additionally installed by the trading enterprise at
the customer’s request.
Determination of
affiliated relationships among manufacturing enterprises, importing
enterprises, and trading enterprises shall be carried out in accordance with
the law on tax administration.
2. For processed goods
subject to excise tax, the excise taxable price shall be the selling price of
the goods as sold by the ordering organization or individual, or the selling
price of similar or equivalent products at the same time of sale.
Where the ordering
organization or individual sells goods to a trading enterprise having a
parent-subsidiary relationship, or subsidiaries under the same parent company,
with the manufacturing enterprise or importing enterprise, or where the trading
enterprise has an affiliated relationship, the taxable price shall be determined
in accordance with Point dd Clause 1 of this Article.
3. For goods produced
under a business cooperation arrangement between manufacturing organizations or
individuals and organizations or individuals using or owning the goods’ brand
(trademark) or production technology, the excise taxable price shall be the
selling price of the organization or individual using or owning such brand or
production technology. Where manufacturing organizations or individuals produce
under a franchising license and transfer goods to a branch or representative of
a foreign company in Vietnam for product distribution, the excise taxable price
shall be the selling price of such branch or representative of the foreign
company in Vietnam.
Where such enterprises
sell goods to a trading enterprise having a parent-subsidiary relationship, or
subsidiaries under the same parent company, with the manufacturing enterprise
or importing enterprise, or where the trading enterprise has an affiliated
relationship, the taxable price shall be determined in accordance with Point dd
Clause 1 of this Article.
4. For excisable goods,
the taxable price shall not exclude the value of packaging, bottles, or
containers.
For bottled beer, where
a bottle deposit is applied, on a quarterly basis the manufacturer and the
customer shall carry out settlement of the bottle deposit amount, and the
deposit amount corresponding to the value of bottles not recovered must be
included in revenue for excise tax purposes.
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Excise taxable price
=
Service price exclusive of value-added tax
1 + Excise tax rate
The service price
exclusive of value-added tax serving as the basis for determination of the
excise taxable price for certain services is prescribed as follows:
a) For golf business,
it shall be the selling price of membership cards and golf playing tickets,
including green fees, practice range ticket fees, turf maintenance fees, buggy
rental, caddy fees, deposits (if any), and other revenues related to golf paid
by golfers or members to golf business organizations or individuals. Where the
deposit is refunded to the depositor, the excise tax amount paid on such
deposit to be refunded shall be determined as overpaid excise tax and shall be
handled in accordance with the law on tax administration. Where the golf
business organization or individual also provides other goods and services not
subject to excise tax such as hotels, food and beverages, sale of goods, or
games, the excise taxable price for golf business shall not include the prices
of such goods and services.
b) For casino services
and prize-winning electronic games services, it shall be the amount collected
from such activities minus the amount refunded to customers for unused amounts
and the winnings paid to customers (if any). The amount collected means the
amount collected from exchanging token currency for players at counters or
tables and the amount collected from prize-winning electronic game machines.
c) For betting
business, the price serving as the basis for determination of the excise
taxable price shall be revenue from betting ticket sales minus (-) winnings
paid to customers, excluding revenue from admission tickets for entertainment
events associated with betting activities.
d) For nightclub,
massage, and karaoke business, the price serving as the basis for determination
of the excise taxable price shall be revenue from activities at nightclubs,
massage establishments, and karaoke establishments, including revenue from food
and beverage services and other accompanying services.
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Where an importing
organization or individual or a manufacturing organization or individual
imports or produces multiple types of excisable goods and provides multiple
types of excisable services subject to different excise tax rates, the excise
taxable price must be determined separately for each type of goods and
services. Where separate determination is not possible, the importing or
manufacturing organization or individual must calculate and pay excise tax
based on the excise taxable price subject to the highest excise tax rate
applicable to the goods/services produced or traded by such organization or
individual, in which the excise taxable price shall be the total selling price
of goods and total service price charged by the importing or manufacturing
organization or individual exclusive of value-added tax and exclusive of excise
tax (determined according to the highest excise tax rate applicable to the
goods/services produced or traded by such organization or individual).
Article
6. Methods for determination of entities eligible for application of the
provision at Section 4dd of the excise tax schedule under Article 8 of the Law
on excise tax
1. Gasoline-powered
automobiles combined with electric energy prescribed at Section 4dd of the
excise tax schedule means electric hybrid automobiles in accordance with
regulations of the Ministry of Construction.
2. For electric hybrid
automobiles classified under the same sub-category as automobiles prescribed at
Section 4a of the excise tax schedule, determination of gasoline use proportion
not exceeding 70% of total energy used shall be determined by one of the
following two methods:
a) Method 1: Compare
gasoline fuel consumption under the combined (hybrid) cycle of the electric
hybrid automobile with the average gasoline fuel consumption of gasoline-only
internal combustion engine automobiles of the same cylinder capacity category
under the classification prescribed at Section 4a of the excise tax schedule. The
gasoline consumption ratio of the electric hybrid automobile compared to the
average gasoline consumption of gasoline-only internal combustion engine
automobiles of the same cylinder capacity category shall be determined
according to the following formula:
In particular:
R: Gasoline consumption
ratio of the electric hybrid automobile compared to the average gasoline
consumption of gasoline-only internal combustion engine automobiles of the same
cylinder capacity category (%);
FCeq: Gasoline
consumption value under the combined (hybrid) cycle of the electric hybrid
automobile, which has been issued with a certificate of technical safety
quality and environmental protection by the competent authority (L/100 km);
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In particular:
i: Order index of the
gasoline-only internal combustion engine automobile model of the same cylinder
capacity category under the classification prescribed at Section 4a of the
Excise tax schedule;
FCi: Gasoline
consumption of the i-th automobile model;
Vi: Number
of automobiles of the i-th automobile model manufactured and assembled or
imported within the last 3 years.
The Ministry of
Construction shall publicly disclose the FCconv value on the Ministry of
Construction’s Portal before March 31 every year as the basis for comparison
and determination of automobiles meeting the condition that the gasoline
proportion used does not exceed 70% of total energy used. The FCconv value
shall be disclosed for the first time before January 31, 2026.
b) Method 2: Compare
gasoline fuel consumption under the combined (hybrid) cycle of the electric
hybrid automobile with that of gasoline-only internal combustion engine
automobiles manufactured and assembled or imported that have the same brand,
the same vehicle type, and the same design in accordance with Vietnam Standard
TCVN 6211, the same permitted number of passengers excluding the driver, and an
engine displacement not less than the displacement of the gasoline-only
internal combustion engine automobile. Information for comparison shall be
correspondingly shown in the certificate of technical safety quality and
environmental protection for domestically manufactured and assembled
automobiles, or in the certificate of technical safety quality and
environmental protection for imported automobiles, trailers, and semi-trailers,
issued by the competent authority at the time closest to the time of
determination.
3. For electric hybrid
automobiles classified under the same sub-category as automobiles prescribed at
Sections 4b, 4c, and 4d of the Excise tax schedule, the fuel consumption value
(in liters of gasoline/100 km) must not exceed 70% of the gasoline consumption
value of gasoline-only internal combustion engine automobiles of the same
cylinder capacity category under the corresponding classification prescribed at
Sections 4b, 4c, and 4d of the Excise tax schedule. The gasoline consumption ratio
of automobiles powered by gasoline combined with electric energy compared to
gasoline-only internal combustion engine automobiles of the same automobile
type shall be determined based on technical documents published by the
manufacturer. Importing enterprises and domestic automobile manufacturing and
assembling enterprises shall be responsible for publicly disclosing such
technical documents on the enterprise’s website (if any) or other appropriate
forms.
4. Automobiles powered
by gasoline combined with bioenergy prescribed at Section 4dd of the Excise tax
schedule are automobiles designed to the manufacturer’s standards, capable of
using biofuel gasoline, in which the proportion of mineral gasoline used does
not exceed 70% of total energy used.
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1. Where a cigarette
pack contains a total number of cigarettes other than 20 cigarettes, conversion
of the specific tax amount applicable to such cigarette pack shall be
determined as follows:
Specific tax amount of a cigarette pack
containing a total number of cigarettes other than 20 cigarettes
=
Specific tax amount applicable to a
20-cigarette pack at the time of application
x
Number of cigarettes in 1 cigarette pack
20
2. Where a cigar stick
has a weight other than 20g/stick, conversion of the specific tax amount
applicable to such cigar stick shall be determined as follows:
Specific tax amount of a cigar stick having a
weight other than 20g/stick
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Specific tax amount applicable to a 20g/stick
cigar at the time of application
x
Total weight in grams (g) of 1 cigar stick
20
Article
8. Tax refund and tax credit
Tax refund and tax
credit of excise tax shall be in accordance with Article 9 of the Law on excise
tax. A number of cases are prescribed as follows:
1. For cases where
goods are imported materials used for manufacturing and processing export goods
abroad prescribed at Point a Clause 1 Article 9 of the Law on excise tax,
excise tax already paid shall be refunded corresponding to the quantity of
materials used for manufacturing and processing goods actually exported abroad.
Documents, procedures,
and competence for settlement of excise tax refund for goods being imported
materials used for manufacturing and processing export goods shall be in
accordance with regulations on import duty refund under the law on export and
import duties and relevant laws.
2. Taxpayers
manufacturing goods subject to excise tax using excisable materials may credit
excise tax already paid on imported materials (including excise tax paid under
a tax assessment decision of the customs authority, except where the customs
authority imposes penalties for fraud or tax evasion) or already paid for
materials purchased directly from domestic manufacturers when determining
excise tax payable. Creditable excise tax shall correspond to the excise tax
amount of materials used for manufacturing sold excisable goods. excise tax
amounts not creditable or not yet credited due to no arising excise tax on sold
goods (including dissolution or bankruptcy cases), taxpayers may include such
amounts in expenses for corporate income tax calculation.
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a) Creditable excise
tax for a tax declaration period shall be based on excise tax already paid or
already paid corresponding to the excise tax amount of the quantity of mineral
gasoline input purchased in the immediately preceding tax declaration period
for production of biofuel gasoline.
b) For enterprises
permitted to produce or blend biofuel gasoline, tax declaration and payment and
excise tax crediting shall be made at the directly managing tax authority. Uncredited
excise tax of mineral gasoline inputs used for production or blending of
biofuel gasoline shall be offset against excise tax payable on other goods and
services arising in the same period. Where, after offsetting, there remains
uncredited excise tax of mineral gasoline inputs used for production or
blending of biofuel gasoline, it shall be carried forward for crediting in the
subsequent period or refunded in accordance with regulations of the Ministry of
Finance.
4. Excise taxpayers in
respect of imported excisable goods may credit excise tax paid at the import
stage (including excise tax paid under a tax assessment decision of the customs
authority, except where the customs authority imposes penalties for fraud or
tax evasion) when determining excise tax payable on domestic sale. Creditable
excise tax shall correspond to the excise tax amount of imported excisable
goods sold and shall be creditable up to a maximum equal to the excise tax
amount calculated at the domestic sale stage. For excise tax amounts not
creditable or not yet credited due to no arising excise tax on sold goods
(including dissolution or bankruptcy cases), taxpayers may include such amounts
in expenses for corporate income tax calculation.
5. Documents for excise
tax crediting in cases of import of excisable materials for manufacturing and
processing excisable goods and cases of import of excisable goods are documents
evidencing payment of excise tax at the import stage.
6. Documents for excise
tax crediting in cases of direct purchase of materials from domestic
manufacturers:
a) Goods sale and
purchase contract, which must contain information showing that the goods are
directly manufactured by the selling organization or individual; copies of the
enterprise registration certificate and household business registration
certificate.
b) Non-cash payment
documents in accordance with Decree No. 181/2025/ND-CP dated July 1, 2025 of
the Government on elaboration of implementation of a number of articles of the
Law on value-added tax.
c) Documents serving as
the basis for excise tax crediting are value-added tax invoices upon purchase. Excise
tax amount paid by the purchasing organization or individual upon purchase of
materials shall be determined by (=) excise taxable price multiplied by (x)
excise tax rate; in which:
Excise taxable price
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Purchase price exclusive of value-added tax
(as shown on the value-added tax invoice)
-
Environmental protection tax (if any)
1 + Excise tax rate
7. Excise tax crediting
shall be made at the time of excise tax declaration, and excise tax payable
shall be determined according to the following formula:
Excise tax payable
=
Excise tax amount of excisable goods sold in
the period
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Where it is not yet
possible to accurately determine the excise tax amount already paid (or already
paid) for the quantity of goods corresponding to products consumed in the
period, figures of the preceding period may be used as the basis for
calculation of the creditable excise tax amount, which shall be determined
according to actual figures at the end of the quarter or at the end of the
year. The maximum allowable creditable excise tax amount shall not exceed the
excise tax amount calculated for the portion of goods in accordance with the
economic-technical norms of the product.
Article
9. Entry into force
1. This Decree comes
into force as of January 1, 2026.
2. This Decree
replaces:
a) Decree No.
108/2015/ND-CP dated October 28, 2015 of the Government on elaboration of and
guidelines for implementation of a number of articles of the Law on excise tax
and the Law on amendments to the Law on excise tax;
b) Decree No.
14/2019/ND-CP dated February 1, 2019 of the Government on amendments to a
number of articles of Decree No. 108/2015/ND-CP dated October 28, 2015 of the
Government on elaboration of and guidelines for implementation of a number of
articles of the Law on excise tax and the Law on amendments to the Law on
excise tax.
3. The annulment of the
provisions in Article 2 of Decree No. 100/2016/ND-CP dated July 1, 2016 of the
Government on elaboration of and guidelines for implementation of a number of
articles of the Law on amendments to the Law on value-added tax, the Law on
excise tax, and the Law on tax administration.
4. Where legal
normative documents or National Standards cited in this Decree are amended or
replaced, the amended or replacement legal normative documents or National
Standards shall apply.
Article
10. Transitional provisions
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Article
11. Responsibilities for implementation
1. The Ministry of
Finance and specialized management ministries shall elaborate details of
articles and clauses assigned under this Decree and provide guidance for
implementation of this Decree in accordance with their functions and tasks,
ensuring management requirements.
2. Ministers, heads of
ministerial agencies, heads of Governmental agencies, Presidents of
province-level People’s Committees of centrally-affiliated cities and
provinces, and relevant agencies, organizations, and individuals shall
implement this Decree.
ON
BEHALF OF THE GOVERNMENT
PP. PRIME MINISTER
DEPUTY MINISTER
Ho Duc Phoc