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THE
GOVERNMENT
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SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No.
108/2015/ND-CP
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Hanoi,
October 28, 2015
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DECREE
GUIDELINES FOR SOME ARTICLE OF THE LAW ON EXCISE DUTY AND
THE LAW ON AMENDMENTS TO THE LAW ON EXCISE DUTY
Pursuant to the Law on
Government organization dated December 25, 2001 dated December 25, 2001;
Pursuant to the Law on excise
duty dated November 14, 2008 and the Law on amendments to the Law on excise
duty dated November 26, 2014;
Pursuant
to the Law on Tax administration dated November 29, 2006 and the Law on the
amendments to the law on tax administration dated November 20, 2012;
At the request of the Minister
of Finance,
The Government promulgates a
Decree to provide guidelines for some Article of the Law on excise duty and the
Law on amendments to the Law on excise duty.
Chapter I
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Article 1.
Scope
This Decree elaborates and provides
guidelines for some Article of the Law on excise duty and the Law on amendments
to the Law on excise duty.
Article 2. Taxable
commodities and services
1. The commodities
and services subject to excise tax (hereinafter referred to as taxable
commodities) are specified in Article 2 of the Law on excise duty and Clause 1
Article 1 of the Law on amendments to the Law on excise duty.
a) Aircraft and cruise ships
mentioned in Point e Clause 1 Article 2 of the Law on excise duty are those
used for civil purposes.
b) Votive objects mentioned in
Point k Clause 1 Article 2 of the Law on excise duty do not include child’s
toys and teaching materials.
c) Betting business mentioned in
Point d Clause 2 Article 2 of the Law on excise duty include sports betting,
entertainment betting, and other forms of betting prescribed by law.
2. Goods subject to excise tax
mentioned in Clause 1 Article 2 of the Law on excise duty are finished
products, not including knock-down kits for assembly such products.
Article 3. Non-taxable
commodities and services
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1. Imported goods not subject to
excise tax mentioned in Point a Clause 2 Article 3 of the Law on excise duty
include:
a) Humanitarian aid, grant aid,
including imported goods covered by grant aid approved by competent
authorities, humanitarian aid and emergency aid serving recovery from wars,
natural disasters, epidemics;
b) Gifts of overseas organizations
and individuals for state agencies, political organizations, socio-political
organizations, socio-political-professional organizations, social organizations,
socio-professional organizations, the people’s armed forces;
c) Gifts for Vietnamese individuals
within the limits.
2. Goods in transit, goods transported through Vietnam’s border or border checkpoint
mentioned in Point b Clause 2 Article 3 of the Law on excise duty include:
a) Goods transported from the
exporting country to the importing country through a Vietnam’s checkpoints
without following procedures for importing into Vietnam and procedures for
exporting from Vietnam;
b) Goods transported from the
exporting country to the importing country through a Vietnam’s checkpoint and
moved to a bonded warehouse without following procedures for importing into
Vietnam and procedures for exporting from Vietnam;
c) Goods transited, transported
through Vietnam’s border or border checkpoints under an Agreement
between Vietnam and another country, or between the agencies/representatives
authorized by Vietnam’s government and another country’s government;
d) Goods transported from the
exporting country to the importing country without going through any Vietnam’s
checkpoint.
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Aircraft and cruise ships not serving the transport of cargo, passengers, tourists, or
national defense and security purposes are subject to excise tax according to
the Law on excise duty and instructions of the Ministry of Finance.
4. Motor vehicles mentioned
in Clause 4 Article 3 of the Law on excise duty are vehicles designed by their
manufacturers to be used as ambulances, prisoner transport vehicles, hearses,
vehicles for both seated and standing passengers for at least 24
people; motor vehicles that are not registered, running
within amusement parks or sport stadiums and not running on public roads,
special-use vehicles, motor vehicles that are not
registered and not used on public roads shall be specified by the Ministry of
Finance in cooperation with relevant Ministries and agencies.
5. Air conditioners with cooling
capacity of 90,000 BTU or lower installed on vehicles, including motor
vehicles, carriages, ships, aircraft.
6. Goods imported goods into free
trade zones, goods sold from inland to a free trade zone
and used within the free trade zone, goods traded between free trade zones except: goods brought into free trade zones having residences
and no hard fences, motor vehicles for the transport of
fewer than 24 people.
Chapter II
TAX CALCULATION BASIS
Article 4. Taxable price
1. Taxable prices for
imported goods (other than gasoline) sold by the importer and goods
produced in Vietnam are calculated as follows:
Taxable
price
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Price
exclusive of VAT
-
Environmental
protection tax (if any)
1
+ Excise tax rate
Price exclusive of VAT is
determined according to regulations of law on VAT.
a) If an importer of goods subject
to excise tax (other than gasoline), manufacturer of goods subject to excise
tax sells their goods via an affiliate that does not keep independent accounts,
the taxable price is the selling price imposed by the affiliate. The
importer (other than gasoline importers) or manufacturer that sells goods via
an agent that sells goods at fixed price to earn commissions, the taxable price
is the price imposed by the importer or manufacturer inclusive of commission.
b) If the importer of goods subject
to excise tax (other than vehicles that seat fewer than 24 people and
gasoline), manufacturer of goods subject to excise tax (other than vehicles
that seat fewer than 24 people) sells their goods to other resellers, the
taxable price is the selling price for the importer or
manufacturer, provided it is not lower than 7% of the average selling price
imposed by the resellers.
In case the selling price imposed
by the aforementioned importer or manufacturer is lower than 7% of the average
selling price imposed by the resellers, the taxable price shall be imposed by
the tax authority according to regulations on tax administration.
The resellers mentioned in this
Point must not have a parent company-subsidiary company relationship with the
importer or manufacturer, and are the first link of the distribution chain. The
parent company-subsidiary company relationship shall be determined according to
the Law on Enterprises.
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For importer of vehicles that seat
fewer than 24 people, the taxable price is the selling price imposed by the
importer which must not fall below 105% of the import price. Import price
equals (=) price on which import duty is imposed plus (+) import duty (if any)
plus (+) excise tax charged upon importation. In case the selling price imposed
by the importer is lower than 105% of the import price, the tax authority shall
impose the taxable price according to regulations of law on tax administration.
For manufacturer/assembler of
vehicles that seat fewer than 24 people, the taxable price is the selling price
imposed by the manufacturer which must not fall below 7% of the average selling
price imposed by the resellers. The average selling price imposed by the
resellers is the selling prices without additional equipment and parts
requested by the buyers. In case the selling price imposed by the
manufacturer/assembler is lower than 7% of the average selling price imposed by
the resellers, the taxable price shall be imposed by the tax authority
according to regulations on tax administration.
2. Taxable prices for
imported goods are determined as follows:
Taxable price = price on which import duty is imposed + import
duty.
The price on which
import duty is imposed is determined according to
regulations on export duties and import duties. If the imported
goods are eligible for reduction or exemption of import duty, the taxable price shall not include the decrease
in import duty.
3. Taxable prices for
goods subject to excise tax do not exclude the value of their
packages.
The manufacturer and customers must
make quarterly statements of the deposit on the beer bottles (if any), and the
deposit on unrecoverable bottles must be included in revenue subject to excise
tax.
4. Taxable prices for
processed goods excise tax is the selling prices
imposed by the processor or selling prices for similar
products at the same time.
In case the processor sells
processed goods to resellers, the taxable price shall be determined in
accordance with Point b and Point c Clause 1 of this Article.
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If goods are sold to resellers,
taxable prices shall be determined in accordance with Point b and Point c
Clause 1 of this Article.
6. For goods sold under an
installment plan or deferral plan, the taxable price is the original selling
price exclusive of installment and deferral interest.
7. Taxable prices for
services are the prices imposed by service
providers.
a) For golf course business,
taxable prices are VAT-exclusive revenue from selling memberships, golf tickets
including practice tickets, payment for golf course maintenance, buggy rental,
caddies, deposits (if any), and other amounts paid by players and members to
the gold course. Other goods/services not subject to excise tax such as hotel,
food and drink, commodities and games provided by the golf course are not
subject to excise tax.
b) For casinos and electronic
casino games, taxable prices are revenues minus (-) prizes given to players;
c) For betting business, taxable
prices are revenues from selling betting tickets minus (-) prizes;
d) For discotheque, massage, and
karaoke business, taxable prices are revenues from activities within the
discotheque, massage establishment, karaoke establishment, including revenues
from food and drink services and other services;
dd) For lottery business, taxable
prices are revenues from selling lottery tickets and other permissible form of
lottery business.
8. Taxable prices for
goods/services used for exchange, internal use,
gifting, donation are taxable prices for the same or
similar goods/services at that time.
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The time of earning revenues from
goods are the time of transfer of the right to own or the right to use such
goods to the buyer, whether or not the payment is collected; the time of
completion of service provision or the time of issuance of the invoice for
service provision, whether or not the payment is collected.
Article 5. Tax
rate
Excise tax rates are specified in
the excise tax schedule in Clause 4 Article 1 of the Law on amendments to the
Law on excise duty.
1. Motor vehicles designed
to transport both passengers and cargo mentioned in Point 4d and 4g of the
excise tax schedule are those that have at least 2 aisles
and a partition that separates the passenger compartment and cargo compartment
according to national standards promulgated by the Ministry of Science and
Technology.
2. Motor vehicles using
both gasoline and biological fuel or electricity mentioned in Point 4dd of the
excise tax schedule are those of which fuel contains not more than 70% gasoline
and motor vehicles that combine an electric engine and an
internal combustion engine of which fuel consumption does not exceed 70% of
that of the most fuel-efficient vehicle with the same number of seats and
cylinder capacity on Vietnam’s market.
3. Motor vehicles running by
biological fuel or electricity mentioned in Point 4e and Point 4g of the excise
tax schedule are those running completely by biological fuel or electricity.
Chapter III
REFUND AND DEDUCTION OF EXCISE TAX
Article 6. Tax
refund
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1. Temporarily imported goods
mentioned in Point a Clause 1 Article 8 of the Law on excise duty are eligible
for refund of excise tax, including:
a) Imported goods on which excise
tax has been paid that are still retained at the border checkpoint under the
control of customs authority, and then re-exported;
b) Imported goods on which excise
tax has been paid that are intended to be delivered/sold to abroad via agents
in Vietnam; imported goods to be sold to foreign vehicles going to Vietnam’s
ports or Vietnamese vehicles on international routes as prescribed by law;
c) When temporarily imported goods
are re-exported, paid excise tax on the re-exported goods shall be refunded;
a) When imported goods on which
excise tax has been paid are re-exported, paid excise tax on the amount of
re-exported goods shall be refunded;
dd) When goods imported to
participate in a fair, exhibition, product introduction,
or to be used for a certain period of time are re-exported, excise tax (if any)
shall be refunded.
When temporarily imported goods are
re-exported by the deadline for paying tax prescribed by regulations of law on
export duties and import duties, excise tax on the re-exported goods shall not
be paid.
2. With regard to materials
imported for manufacturing or processing goods for export,
paid excise tax on the amount of materials used for manufacturing exported
goods shall be refunded.
3. Documents and procedures for
refund of excise tax on imported goods in the cases mentioned in Clause 1 and
Clause 2 of this are the same as those for refund of import duties.
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5. Tax refund mentioned in Point d
Clause 1 Article 8 of the Law on excise duty include:
a) Tax refund under a decision of a
competent authority as prescribed by law;
b) Tax refund under an
international agreement to which the Socialist Republic of Vietnam is a
signatory;
c) Tax refund in case excise tax is overpaidas prescribed by law.
Article 7. Tax
deduction
1. Taxpayers who manufacture goods
subject to excise tax from materials subject to excise tax may deduct paid
excise tax on imported materials from the excise tax payable
if they are bought domestically. The amount of deductible
excise tax depends on the amount of raw materials used for manufacturing goods
that are sold.
2. Payers of excise tax on imported
goods subject to excise tax (other than gasoline) may deduct excise tax upon
importation from total excise tax on goods sold in Vietnam. The amount of
deductible excise tax depends on the amount of imported goods subject to excise
tax that are sold. The taxpayer may include the amount of non-deductible excise
tax in expense when calculating corporate income tax.
3. Excise tax shall be deducted
when it is declared.
4. The Ministry of Finance shall
provide specific guidelines for deduction of excise tax as prescribed
in Clause 1 and Clause 2 of this Article.
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IMPLEMENTATION
Article 8.
Effect and guidance on implementation
1. This Decree comes into force
from January 01, 2016 and replaces the Government's Decree No. 26/2009/ND-CP
and Decree No. 113/2011/ND-CP on guidelines for the Law on excise duty.
2. The Ministry of Finance shall
provide guidelines for the implementation of this Decree.
Ministers, Heads of ministerial
agencies, Heads of Governmental agencies, Presidents of the People’s Committees
of provinces are responsible for the implementation of this Decree./.
ON
BEHALF OF THE GOVERNMENT
THE PRIME MINISTER
Nguyen Tan Dung