| Số hiệu | 08/VBHN-VPQH |
| Loại văn bản | Văn bản hợp nhất |
| Cơ quan | Văn phòng quốc hội |
| Ngày ban hành | 25/01/2022 |
| Người ký | Bùi Văn Cường |
| Ngày hiệu lực | |
| Tình trạng |
|
THE OFFICE OF
THE NATIONAL ASSEMBLY |
THE SOCIALIST
REPUBLIC OF VIETNAM |
|
No. 08/VBHN-VPQH |
Hanoi, January 25, 2022 |
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 cm3but 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
CHAIRMANBui 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.”.
| Số hiệu | 08/VBHN-VPQH |
| Loại văn bản | Văn bản hợp nhất |
| Cơ quan | Văn phòng quốc hội |
| Ngày ban hành | 25/01/2022 |
| Người ký | Bùi Văn Cường |
| Ngày hiệu lực | |
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| Số hiệu | 08/VBHN-VPQH |
| Loại văn bản | Văn bản hợp nhất |
| Cơ quan | Văn phòng quốc hội |
| Ngày ban hành | 25/01/2022 |
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