THEPRESIDENT
No. 30/2014/L-CTN | THE SOCIALIST REPUBLIC OF VIETNAM
Independence- Freedom – Happiness Hanoi, December 8, 2014 |
ORDER
On the promulgation of Law
THE PRESIDENT
OF THE SOCIALIST REPUBLIC OF VIETNAM
Pursuant to Articles 88 and 91 of the Constitution of the Socialist Republic of Vietnam;
Pursuant to Article 91 of the Law on Organization of the National Assembly;
Pursuant to Article 57 of the Law on Promulgation of Legal Documents,
PROMULGATES
The Law Amending and Supplementing a Number of Articles of the Law on Excise Tax
Which was passed on November 26, 2014, by the XIIIthNational Assembly of the Socialist Republic of Vietnam at its 8thsession.-
President of the Socialist Republic of Vietnam
TRUONG TAN SANG
THE NATIONAL
ASSEMBLY No. 70/2014/QH13 | THE SOCIALIST REPUBLIC OF VIETNAM
Independence- Freedom - Happiness |
LAW
Amending and Supplementing a Number of Articles of
the Law on Excise Tax
Pursuant to the Constitution of the Socialist Republic of Vietnam;
The National Assembly promulgates the Law Amending and Supplementing a Number of Articles of Law No. 27/2008/QH12 on Excise Tax.
Article 1.
To amend and supplement a number of articles of the Law on Excise Tax.
1. To amend Point g, Clause 1, Article 2 as follows:
“g/ Gasoline of all kinds;”
2. To amend and supplement Clause 3, Article 3 as follows:
“3. Aircraft and yachts used for commercial transportation of cargos, passengers and tourists and aircraft used for security and national defense;”
3. To amend and supplement the first paragraph of Article 6 as follows:
“The excise taxed price of a goods or service is the goods selling price or the service charge, exclusive of excise tax, environmental protection tax and value-added tax, specifically:”
4. To amend and supplement Article 7 as follows:
“Article 7. Tax rates
Excise tax rates for goods and services are specified in the Excise Tariff below:
EXCISE TARIFF
No. | Goods or services | Tax rate (%) |
I | Goods | |
1 | Cigarettes, cigars and other tobacco preparations | |
| From January 1, 2016, through December 31, 2018 | 70 |
| From January 1, 2019 | 75 |
2 | Liquor | |
| a/ Of 20oproof or higher | |
| From January 1, 2016, through December 31, 2016 | 55 |
| From January 1, 2017, through December 31, 2017 | 60 |
| From January 1, 2018 | 65 |
| b/ Of under 20oproof | |
| From January 1, 2016, through December 31, 2017 | 30 |
| From January 1, 2018 | 35 |
3 | Beer | |
| From January 1, 2016, through December 31, 2016 | 55 |
| From January 1, 2017, through December 31, 2017 | 60 |
| From January 1, 2018 | 65 |
4 | Under-24 seat cars | |
| a/ Passenger cars of 9 seats or fewer, except those specified at Points 4dd, 4e and 4g of the Tariff provided in this Article | |
| Of a cylinder capacity of 2,000 cm3 or less | 45 |
| Of a cylinder capacity of between over 2,000 cm3 and 3,000 cm3 | 50 |
| Of a cylinder capacity of over 3,000 cm3 | 60 |
| b/ Passenger cars of between 10 seats and under 16 seats, except those specified at Points 4dd, 4e and 4g of the Tariff provided in this Article | 30 |
| c/ Passenger cars of between 16 seats and under 24 seats, except those specified at Points 4dd, 4e and 4g of the Tariff provided in this Article | 15 |
| d/ Cars for both passenger and cargo transportation, except those specified at Points 4dd, 4e and 4g of the Tariff provided in this Article | 15 |
| dd/ Cars running on gasoline in combination with electricity or bio-fuel, with gasoline accounting for not more than 70% of the used fuel | 70% of the tax rate for cars of the same kind as specified at Points 4a, 4b, 4c and 4d of the Tariff provided in this Article |
| e/ Bio-fuel powered cars | 50% of the tax rate for cars of the same kind as specified at Points 4a, 4b, 4c and 4d of the Tariff provided in this Article |
| g/ Electrically-operated cars | |
| Passenger cars of 9 seats or fewer | 25 |
| Passenger cars of between 10 seats and under 16 seats | 15 |
| Passenger cars of between 16 seats and under 24 seats | 10 |
| Cars for both passenger and cargo transportation | 10 |
5 | Two- and three-wheeled motorcycles of a cylinder capacity of over 125 cm3 | 20 |
6 | Aircraft | 30 |
7 | Yachts | 30 |
8 | Gasoline of all kinds | |
| a/ Gasoline | 10 |
| b/ Gasoline typed E5 | 8 |
| c/ Gasoline typed E10 | 7 |
9 | Air conditioners of 90,000 BTU or less | 10 |
10 | Playing cards | 40 |
11 | Votive papers and objects | 70 |
II | Services | |
1 | Dance halls | 40 |
2 | Massage parlors and karaoke bars | 30 |
3 | Casinos and prize-winning electronic games | 35 |
4 | Betting | 30 |
5 | Golf business | 20 |
6 | Lottery business | 15 |
Article 2.
This Law takes effect on January 1, 2016.
This Law was passed on November 26, 2014, by the XIIIthNational Assembly of the Socialist Republic of Vietnam at its 8thsession.-
Chairman of the National Assembly
NGUYEN SINH HUNG
Vietnamese
Law 70/2014/QH13 DOC (Word)
Law 70/2014/QH13 PDF (Original)
Law 70/2014/QH13 ZIP (Word)
