Special Consumption Tax Circular No. 12/VBHN-BTC dated 15/05/2017 guiding the Law and Decree on Special Consumption Tax Circular No. 12/VBHN-BTC dated May 15, 2017 Please rate us! Decree No. 100/2016/ND-CP dated July 1, 2016 guiding a number of articles of the Law amending the Law on Special Consumption Tax Law on Import and Export Tax No. 107/2016/QH13 dated April 6, 2016