Circular No. 20/1998/TT-BTC dated February 13, 1998 of the Ministry of Finance guiding the prices for calculation of special consumption tax on foreign-brand cigarettes manufactured and consumed in Vietnam

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Issuing body:	Ministry of Finance	Effective date:	Known Please log in to a subscriber account to use this function. Don’t have an account? Register here
Official number:	20/1998/TT-BTC	Signer:	Vu Mong Giao
Type:	Circular	Expiry date:	Known Please log in to a subscriber account to use this function. Don’t have an account? Register here
Issuing date:	13/02/1998	Effect status:	Known Please log in to a subscriber account to use this function. Don’t have an account? Register here
Fields:	Tax - Fee - Charge

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THE MINISTRY OF FINANCE -----	SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom – Happiness ----------
No. 20/1998/TT-BTC	Hanoi, February 13, 1998

CIRCULAR

GUIDING THE PRICES FOR CALCULATION OF SPECIAL CONSUMPTION TAX ON FOREIGN-BRAND CIGARETTES MANUFACTURED AND CONSUMED IN VIETNAM

Pursuant to the Law on Special Consumption Tax and the Law on the Amendments and Supplements to a Number of Articles of the Law on Special Consumption Tax;

Pursuant to Decree No.97-CP of December 27, 1995 of the Government detailing the implementation of the Law on Special Consumption Tax and the Law on the Amendments and Supplements to a Number of Articles of the Law on Special Consumption Tax; Circular No.98-TC/TCT of December 30, 1995 of the Ministry of Finance guiding the implementation of Decree No.97-CP of December 27, 1997 of the Government detailing the implementation of the Law on Special Consumption Tax and the Law on the Amendments and Supplements to a Number of Articles of the Law on Special Consumption Tax;

The Ministry of Finance hereby provides guidance on the prices for calculation of special consumption tax on foreign-brand cigarettes permitted to be manufactured and consumed in Vietnam, as follows:

1. The selling prices which serve as basis for determining prices for calculation of special consumption tax on foreign-brand cigarettes manufactured by companies and/or factories under the Vietnam Tobacco Corporation shall be the prices of cigarettes sold by such companies and/or factories to the foreign tobacco branches for consumption in Vietnam but must not be 10% lower than the average selling prices of the foreign tobacco branches. If such companies and/or factories fail to determine the reasonable tax calculation prices, the tax agency shall fix the tax calculation prices on the basis of the foreign tobacco branches' average selling prices deducted (-) by 10%.

2. This Circular takes effect 15 days after its signing. The previous provisional stipulations of the Ministry of Finance on the prices for calculation tax on foreign-brand cigarettes manufactured and consumed in Vietnam shall be annulled from the effective date of this Circular.

Any difficulties or problems arising in the course of implementation shall be promptly reported by the concerned units to the Ministry of Finance for study and additional guidance.

THE MINISTRY OF FINANCE
VICE MINISTER

Vu Mong Giao

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Circular No. 20/1998/TT-BTC dated February 13, 1998 of the Ministry of Finance guiding the prices for calculation of special consumption tax on foreign-brand cigarettes manufactured and consumed in Vietnam

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