Special Consumption Tax

Decree No. 360/2025/ND-CP dated December 31, 2025, guiding the implementation of a number of articles of the Law on Special Consumption Tax

GOVERNMENT
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SOCIALIST REPUBLIC OF VIETNAM
Independence – Freedom – Happiness

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Number: 360/2025/ND-CP

Hanoi, December 31, 2025

 

DECREE

DETAILED REGULATIONS FOR IMPLEMENTING CERTAIN ARTICLES OF THE LAW ON SPECIAL CONSUMPTION TAX

Based on the Law on Organization of the Government No. 63/2025/QH15 ;

Based on the Law on Special Consumption Tax No. 66/2025/QH15 ;

As requested by the Minister of Finance;

The government has issued a Decree detailing the implementation of certain provisions of the Law on Special Consumption Tax .

Article 1. Scope of application

This Decree provides detailed regulations on the implementation of the provisions regarding taxable subjects in Article 2 , non-taxable subjects in Article 3 , taxable value in Article 6 , the method of determining the subjects to which the provisions apply in Section 4d of the Special Consumption Tax Schedule, and the conversion of absolute tax rates applicable to cigarette packs and cigars in Article 8 , as well as tax refunds and tax deductions in Article 9 of the Law on Special Consumption Tax .

Article 2. Scope of Application

The subjects to which this Decree applies include:

  1. Taxpayers as stipulated in Article 4 of the Law on Special Consumption Tax .
  2. The tax administration agency as prescribed by law on tax administration.
  3. Other relevant organizations and individuals.

Article 3. Subjects liable to tax

The subjects liable to excise tax are determined according to the provisions of Article 2 of the Law on Excise Tax . Cases stipulated in points d, e, h, l of Clause 1, Clause 2 and Clause 3 of Article 2 of the Law on Excise Tax are regulated as follows:

  1. Motor vehicles with fewer than 24 seats, including: passenger cars; four-wheeled motor vehicles for transporting people; passenger pickup trucks; double-cab cargo pickup trucks; vans with two or more rows of seats, with a fixed partition between the passenger compartment and the cargo compartment, excluding the types of vehicles specified in point d, clause 1, Article 3 of the Law on Special Consumption Tax and the provisions in clause 6, Article 4 of this Decree .
  2. Airplanes, helicopters, gliders, and yachts, excluding those specified in point c, clause 1, Article 3 of the Law on Special Consumption Tax and those specified in clause 5, Article 4 of this Decree .
  3. Air conditioners with a capacity of over 24,000 BTU up to 90,000 BTU (where capacity is the nominal cooling capacity announced by the manufacturer), excluding those designed by the manufacturer solely for installation in transport vehicles including cars, train carriages, airplanes, helicopters, ships, and boats. If an organization or individual manufactures and sells, or imports, separate components such as the outdoor or indoor unit, the goods sold or imported (outdoor and indoor units) are still subject to special consumption tax as if they were complete products (complete air conditioners).
  4. Soft drinks that meet the National Standard (TCVN) and have a sugar content exceeding 5g/100ml as stipulated in point l, clause 1, Article 2 of the Law on Special Consumption Tax are:
  5. a) Soft drinks conforming to the Vietnamese National Standard ( TCVN 12828:2019 ) on soft drinks;
  6. b) Sugar content is calculated as the total sugar content stated on the product label in accordance with the regulations of the Minister of Health on the content and method of stating nutritional components and nutritional value on food labels. In cases where imported products have not been labeled in accordance with the regulations of the Minister of Health on the content and method of stating nutritional components and nutritional value on food labels, the importing organization or individual is responsible for determining, declaring, calculating, and paying taxes according to regulations.
  7. Operating dance halls and karaoke establishments as regulated by Decree No. 54/2019/ND-CP Government Decree No. 19/06/2019 on karaoke and dance hall business services, amended and supplemented by Decree No. Decree No. 148/2024/ND-CP November 12, 2024.
  8. Massage businesses are defined by specialized legal regulations as conditional business activities.
  9. Casino business as regulated by Government Decree No. 03/2017/ND-CP dated January 16, 2017 on casino business, amended and supplemented by Decree No. 145/2024/ND-CP. November 4, 2024; electronic games with prizes include jackpot machines, slot machines, and similar types of machines as stipulated in Decree No. 121/2021/ND-CP dated December 27, 2021, of the Government on the business of electronic games with prizes for foreigners.
  10. Betting business includes sports betting, entertainment betting, and other forms of betting as stipulated in Government Decree No. 06/2017/ND-CP dated January 24, 2017, on the business of betting on horse racing, dog racing, and international football, as amended and supplemented by Article 9 of Government Decree No. 151/2018/ND-CP dated November 7, 2018, amending and supplementing a number of Decrees regulating investment and business conditions under the state management scope of the Ministry of Finance.
  11. Golf business as stipulated in Government Decree No. 52/2020/ND-CP dated April 27, 2020, on investment, construction, and business of golf courses, amended and supplemented by Article 107 of Government Decree No. 31/2021/ND-CP dated March 26, 2021, detailing and guiding the implementation of a number of articles of the Law on Investment , including golf practice range business, membership card sales, and golf ticket sales.
  12. Lottery business is regulated by Government Decree No. 30/2007/ND-CP dated March 1, 2007 on lottery business, as amended and supplemented by Government Decree No. 78/2012/ND-CP dated October 5, 2012 and Article 4 of Government Decree No. 151/2018/ND-CP dated November 7, 2018.
  13. In cases where it is necessary to amend or supplement the taxable subjects to suit the socio-economic context of each period, the Ministry of Finance shall preside over and coordinate with relevant ministries and agencies to report to the Government for submission to the Standing Committee of the National Assembly for consideration and decision, and report to the National Assembly at the nearest session.

Article 4. Subjects not subject to tax

Goods and services not subject to excise tax are those not specified in Article 2 of the Law on Excise Tax and are specified in Article 3 of the Law on Excise Tax . Some cases are stipulated as follows:

  1. Goods produced, processed, or outsourced for export abroad by organizations or individuals, or sold or consigned to other organizations or individuals for export abroad. Goods exported abroad as stipulated in this clause do not include: goods sold from the domestic market into non-taxable zones; goods produced, processed, outsourced for processing, or traded between non-taxable zones.
  2. Goods temporarily imported and re-exported, and temporarily exported and re-imported, are exempt from import and export taxes within the time limits prescribed by law on export and import taxes. However, if the goods are re-exported or re-imported beyond the time limit, or are sold or their intended use changed within the temporary import or export period, the business organization or individual must pay special consumption tax.
  3. a) Goods temporarily imported and then re-exported, if actually re-exported within the period not subject to import tax as prescribed by law on export and import taxes, are exempt from special consumption tax corresponding to the quantity of goods actually re-exported.
  4. b) Goods temporarily exported and then re-imported, if actually re-imported within the period not subject to export tax as prescribed by the law on export and import taxes, are exempt from special consumption tax corresponding to the quantity of goods actually re-imported.
  5. Goods belonging to foreign organizations and individuals subject to diplomatic immunity standards as stipulated in Appendices I, II, and III of Decree No. Decree No. 134/2016/ND-CP Government Decree dated September 1, 2016, detailing certain provisions and implementation measures. The Law on Export and Import Taxes has been amended and supplemented by Decree No. 18/2021/ND-CP. March 11, 2021; goods within the duty-free baggage allowance as stipulated in Article 6 of Decree No. 134/2016/ND-CP Government Decree dated September 1, 2016, detailing certain provisions and implementation measures. Law on Export and Import Taxes ; imported goods for sale at duty-free shops as stipulated in Decree No. Decree No. 68/2016/ND-CP The Government’s Decree dated July 1, 2016, stipulating the conditions for conducting business in duty-free goods, warehouses, customs clearance locations, customs consolidation, inspection, and supervision, has been amended and supplemented in some articles by Decree No. Decree No. 67/2020/ND-CP dated June 15, 2020 and Decree No. 100/2020/ND-CP dated August 28, 2020 of the Government on the business of duty-free goods.
  6. Goods exported abroad for which the manufacturer or importer has paid excise tax, but which are returned by the foreign party upon import, are goods not covered by the provisions of Clause 1 of this Article, and supporting documents proving the returned goods and proof of payment of excise tax as prescribed.

Goods specified in this clause must meet the condition of not having been used, processed, or manufactured before.

  1. Aircraft, helicopters, gliders, and yachts used for commercial purposes of transporting goods, passengers, and tourists; and aircraft, helicopters, and gliders used for security, defense, medical, rescue, firefighting, pilot training, filming, photography, surveying, and agricultural production.

Airplanes, helicopters, gliders, and yachts are exempt from excise tax as stipulated in this clause, including cases where organizations or individuals import or manufacture them for rental purposes that are exempt from tax. However, if the purpose of use changes from the purpose previously determined to be exempt from tax, then they are subject to excise tax.

  1. a) Organizations and individuals engaged in business activities that import aircraft, helicopters, gliders, and yachts and change their intended use must declare and pay excise tax to the customs authorities in accordance with the Ministry of Finance’s guidelines on customs procedures; customs inspection and supervision; export and import taxes; and tax management for exported and imported goods.
  2. b) Organizations and individuals engaged in business that own domestically produced aircraft, helicopters, gliders, and yachts and change their intended use shall fulfill the obligation to pay excise tax on behalf of the manufacturing organization or individual, and declare and pay excise tax based on the remaining value after deducting the depreciation value as prescribed to the directly managing tax authority.
  3. For motor vehicles, four-wheeled passenger vehicles with engines as prescribed in Point d, Clause 1, Article 3 of the Law on Special Consumption Tax These include vehicles designed by manufacturers for use as ambulances, prisoner transport vehicles, and funeral vehicles; vehicles designed with both seating and standing areas capable of carrying 24 or more people; passenger vehicles, four-wheeled motor vehicles that are not registered for road use and only operate within amusement parks, sports facilities, historical sites, hospitals, and schools; and specialized vehicles serving national security and defense as determined by the Ministry of Public Security or the Ministry of National Defense. The Ministry of Construction, in coordination with relevant agencies, shall determine and provide specific guidance on other specialized vehicles that are exempt from special consumption tax in case such cases arise.

For passenger cars and four-wheeled motor vehicles that are not registered for road use and only operate within amusement parks, entertainment venues, sports facilities, historical sites, hospitals, and schools, which are exempt from tax as stipulated in this clause, documentation proving that they only operate within these areas is required. An unregistered vehicle is a vehicle not registered for road traffic according to the law on road traffic safety.

In the case of passenger cars and four-wheeled motor vehicles for passenger transport as mentioned in this clause, if their intended use changes from the purpose for which they were previously exempt from tax, they shall be subject to special consumption tax. Specifically:

  1. a) Organizations and individuals engaged in business activities that import passenger cars and four-wheeled motor vehicles for passenger transport and change their intended use must declare and pay excise tax to the customs authorities in accordance with the Ministry of Finance’s guidelines on customs procedures; customs inspection and supervision; export tax, import tax, and tax management for exported and imported goods.
  2. b) Organizations and individuals engaged in business who own domestically produced passenger cars and four-wheeled motor vehicles that change their intended use shall fulfill the obligation to pay excise tax on behalf of the manufacturing organization or individual, and shall declare and pay excise tax based on the remaining value after deducting the depreciation value as prescribed to the directly managing tax authority.
  3. In cases where it is necessary to amend or supplement the list of tax-exempt items to suit the socio-economic context of each period, the Ministry of Finance shall preside over and coordinate with relevant ministries and agencies to report to the Government for submission to the Standing Committee of the National Assembly for consideration and decision, and report to the National Assembly at the nearest session.
  4. The Ministry of Finance shall provide guidance on the documentation for determining subjects exempt from special consumption tax as stipulated in Clauses 1, 2, and 6 of this Article.

Article 5. Taxable value

The taxable price is determined according to the provisions of Article 6 of the Law on Special Consumption Tax . The cases specified in points a, c, d, e, g, h of Clause 1 and Clause 3 of Article 6 of the Law on Special Consumption Tax are regulated as follows:

  1. For domestically produced goods and imported goods, the price is the selling price set by the producing organization or individual, or the importing organization or individual.
  2. a) The taxable price for excise tax on goods sold (excluding tobacco products) is determined as follows:
Price used for calculating excise tax = The selling price excludes value added tax. But Environmental protection tax (if applicable)
1 + Excise Tax Rate

In this case, the selling price excluding value-added tax is determined according to the regulations of the law on value-added tax, and the environmental protection tax is determined according to the regulations of the law on environmental protection tax.

  1. b) For tobacco products sold, the price used for calculating excise tax is determined as follows:
The price used to calculate excise tax on tobacco products. = The selling price excludes value added tax. But Absolute tax on tobacco products
1 + Excise Tax Rate

In this case, the selling price excluding value-added tax is determined according to the regulations of the law on value-added tax. When determining the taxable price for special consumption tax on tobacco products, mandatory contributions and support funds as prescribed by law cannot be deducted.

  1. c) In cases where organizations or individuals producing or importing goods subject to excise tax sell their goods through subsidiary enterprises with dependent accounting, the price used as the basis for calculating excise tax is the selling price of the subsidiary enterprise.
  2. d) For organizations and individuals producing or importing goods and selling them through agents at the price stipulated by the producing or importing organization or individual, and only receiving a commission, the selling price used as the basis for determining the special consumption tax is the price stipulated by the producing or importing organization or individual, before deducting the commission.
  3. d) In cases where goods subject to excise tax are sold to trading enterprises that are parent-subsidiary companies or subsidiaries within the same parent company as the manufacturing or importing enterprise, or trading enterprises that are affiliated enterprises, the selling price used as the basis for determining the excise tax shall not be lower than 7% of the average price at which trading enterprises directly purchase from the manufacturing or importing enterprise.

In cases where a manufacturing or importing organization or individual establishes multiple intermediary trading businesses with parent-subsidiary relationships, or subsidiaries within the same parent company, or other related relationships, the selling price used as the basis for determining the special consumption tax must not be lower than 7% of the average price at which these trading businesses sell to trading businesses that do not have a parent-subsidiary relationship, or subsidiaries within the same parent company, or other related relationships with the manufacturing or importing organization or individual. For automobiles specifically, the average selling price of a trading business for comparison is the selling price of the automobile excluding optional equipment and parts that the trading business installs at the customer’s request.

The determination of whether manufacturing enterprises, importing enterprises, and trading enterprises have a related-party relationship is carried out in accordance with the provisions of the law on tax administration.

  1. For goods processed under contract that are subject to special consumption tax, the taxable price is the selling price of the goods by the organization or individual commissioning the processing, or the selling price of similar or equivalent products at the same time of sale.

In cases where an organization or individual outsources the processing and sale of goods to a trading enterprise that is a parent-subsidiary or subsidiary company within the same parent company as the manufacturing enterprise, the importing enterprise, or a trading enterprise that is an affiliated enterprise, the taxable price shall be determined according to the provisions of point d, clause 1 of this Article.

  1. For goods produced under a business cooperation agreement between a manufacturing organization or individual and an organization or individual using or owning the brand (trademark) of the goods or production technology, the special consumption tax base is the selling price of the organization or individual using or owning the brand or production technology. In cases where an organization or individual produces under a franchise license and transfers the goods to a branch or representative of a foreign company in Vietnam for sale, the special consumption tax base is the selling price of the branch or representative of the foreign company in Vietnam.

In cases where these businesses sell goods to trading businesses that are parent-subsidiary companies or subsidiaries within the same parent company as the manufacturing business, the importing business, or trading businesses that are affiliated companies, the taxable price shall be determined according to the provisions of point d, clause 1 of this Article.

  1. For goods subject to excise tax, the taxable value does not exclude the value of packaging and bottles.

For bottled beer products, if a bottle deposit is required, the producing organization/individual and the customer shall periodically (quarterly) settle the amount of the bottle deposit. The deposit amount, corresponding to the value of the unrecovered bottles, must be included in the revenue subject to excise tax.

  1. For services, the taxable price for excise tax is the price at which the business organization or individual provides the service, excluding value-added tax and excise tax, determined as follows:
Price used for calculating excise tax = Service prices exclude value-added tax.
1 + Excise Tax Rate

The service price excluding value-added tax serves as the basis for determining the special consumption tax for certain services as follows:

  1. a) For golf businesses, the taxable price for golf services includes the membership fee, golf course fee, practice fee, turf maintenance fee, buggy rental, caddy service, deposit (if any), and other golf-related fees paid by golfers and members to the golf business organization or individual. If the deposit is returned to the depositor, the amount of excise tax paid on the returned deposit will be considered an overpayment of excise tax and will be handled according to tax management regulations. If the golf business organization or individual also sells other goods and services not subject to excise tax, such as hotels, food and beverage services, merchandise sales, or other games, the excise taxable price for golf services does not include the price of those goods and services.
  2. b) For casino and electronic game business services, the revenue is the amount collected from this activity minus any unused change given to customers and any prize money paid to customers (if any). The revenue includes the money collected from exchanging conventional currency for players at the counter and at the gaming tables, and the money collected from electronic game machines with prizes.
  3. c) For betting businesses, the price used as the basis for determining the special consumption tax is the revenue from the sale of betting tickets minus (-) the prize money paid to customers, excluding the revenue from the sale of entrance tickets to entertainment events associated with betting activities.
  4. d) For businesses operating nightclubs, massage parlors, and karaoke establishments, the basis for determining the special consumption tax is the revenue from activities within the nightclub, massage parlor, and karaoke establishment, including revenue from food and beverage services and other accompanying services.
  5. The taxable price for excise tax on goods and services stipulated in this Article includes any additional revenue (if any) received by the business organization or individual.

In cases where organizations or individuals import, manufacture, or provide various types of goods and services subject to excise tax at different rates, they must determine the excise tax base price separately for each type of goods and service. If this cannot be done separately, the importing or manufacturing organization or individual must calculate and pay excise tax based on the excise tax base price with the highest excise tax rate applicable to their production or business activities. The excise tax base price is the total selling price of the goods or services provided by the importing or manufacturing organization or individual, excluding value-added tax and excise tax (determined according to the highest excise tax rate applicable to the organization or individual’s production or business activities).

Article 6. Method of determining the subjects to which the provisions in section 4d of the Special Consumption Tax Schedule apply. Article 8 of the Law on Special Consumption Tax

  1. Motor vehicles powered by a combination of gasoline and electric energy, as stipulated in item 4d of the Special Consumption Tax Schedule, are hybrid electric vehicles as defined by the Ministry of Construction.
  2. For hybrid electric vehicles classified under the same category as vehicles specified in Section 4a of the Special Consumption Tax Schedule, the determination of the proportion of gasoline used not exceeding 70% of the total energy used shall be made using one of the following two methods:
  3. a) Method 1: Compare the combined fuel consumption (gasoline) of a hybrid electric vehicle with the average fuel consumption (gasoline) of a purely gasoline-powered internal combustion engine vehicle of the same cylinder capacity, as specified in section 4a of the Special Consumption Tax Schedule. The ratio of gasoline consumption of the hybrid electric vehicle to the average gasoline consumption of a purely gasoline-powered internal combustion engine vehicle of the same cylinder capacity is determined by the following formula:

In there:

R: The ratio of gasoline consumption of an electric hybrid car to the average gasoline consumption of a purely gasoline-powered internal combustion engine car of the same cylinder capacity (%);

FC eq : Fuel consumption value according to the combined cycle of a hybrid electric vehicle that has been certified by a competent authority for technical safety and environmental protection (L/100 km);

FC conv : Average fuel consumption value of gasoline-powered internal combustion engine vehicles of the same cylinder capacity, according to the combined cycle certified by the competent authority for technical safety and environmental protection (L/100 km), and calculated using the formula:

In there:

i: the index number of the model of a purely gasoline-powered internal combustion engine vehicle of the same cylinder capacity as specified in section 4a of the Special Consumption Tax Schedule;

FC i : fuel consumption of the i-th car model;

Vi : the number of vehicles of model i manufactured, assembled, or imported in the last 3 years.

The Ministry of Construction publicly announces the FC conv value. The data should be posted on the Ministry of Construction’s electronic portal before March 31st of each year to serve as a basis for comparison and determination of whether a vehicle meets the requirement of using no more than 70% of its total energy consumption in gasoline. (FC conv value) First published before January 31, 2026.

  1. b) Method 2: Compare the combined fuel consumption (gasoline) of a hybrid electric vehicle with that of a domestically produced, assembled, or imported gasoline-powered internal combustion engine vehicle of the same brand, type, and design, conforming to Vietnamese Standard TCVN 6211 , with the same number of passengers (excluding the driver), and with a working volume (cylinder capacity) not less than that of the gasoline-powered internal combustion engine vehicle. The information for comparison is shown in the Certificate of Technical Safety and Environmental Protection Quality for domestically produced or assembled vehicles, or the Certificate of Technical Safety and Environmental Protection Quality for imported vehicles, trailers, and semi-trailers, issued by the competent authority most recently prior to the time of determination.
  2. For hybrid electric vehicles classified under the same subgroup as vehicles specified in sections 4b, 4c, and 4d of the Special Consumption Tax Schedule, the fuel consumption value (calculated in liters of gasoline/100 km) shall not exceed 70% of the gasoline consumption value of a purely gasoline-powered internal combustion engine vehicle of the same cylinder capacity as specified in sections 4b, 4c, and 4d of the Special Consumption Tax Schedule. The ratio of gasoline consumption of a gasoline-electric hybrid vehicle to a purely gasoline-powered internal combustion engine vehicle of the same type shall be determined according to the manufacturer’s published technical documentation. Automobile importers and domestic automobile manufacturers/assembly companies are responsible for publicly disclosing this technical documentation on their websites (if any) or through other appropriate means.
  3. For gasoline-powered vehicles combined with biofuel as stipulated in item 4d of the Special Consumption Tax Schedule, these are vehicles designed according to the manufacturer’s standards, compatible with biofuel, in which the proportion of mineral gasoline used does not exceed 70% of the energy used.

Article 7. Conversion of absolute tax rates applicable to cigarette packs and cigars.

  1. If the total number of cigarettes in a pack is different from 20, the absolute tax rate applicable to this pack is determined as follows:
The absolute tax rate for a pack of cigarettes containing more than 20 cigarettes. = The absolute tax rate applied to a pack of 20 cigarettes at the time of application. x The number of cigarettes in one pack.
20
  1. In cases where a cigar weighs more than 20g/cigar, the conversion of the absolute tax rate applicable to that cigar is determined as follows:
The absolute tax rate for cigars weighing less than 20g/cigar. = The absolute tax rate applies to cigars weighing 20g/piece at the time of application. x Total weight in grams (g) of one cigar
20

Article 8. Tax refunds and tax deductions

The refund and deduction of excise tax are carried out in accordance with the provisions of Article 9 of the Law on Excise Tax . Some cases are stipulated as follows:

  1. In the case of goods that are imported raw materials for the production and processing of goods for export abroad, as stipulated in point a, clause 1, Article 9 of the Law on Special Consumption Tax , the amount of special consumption tax paid corresponding to the amount of raw materials used to produce and process the goods actually exported abroad shall be refunded.

The procedures, documentation, and authority for resolving claims for excise tax refunds on imported raw materials used in the production and processing of export goods shall be carried out in accordance with the regulations on import tax refunds in export and import tax laws and related legislation.

  1. Taxpayers producing goods subject to excise tax using excise-taxable raw materials are entitled to deduct the excise tax already paid on imported raw materials (including excise tax paid according to the customs authority’s tax assessment decision, except in cases where the customs authority imposes penalties for fraud or tax evasion) or paid on raw materials purchased directly from domestic producers when determining the amount of excise tax payable. The deductible excise tax amount corresponds to the excise tax on the raw materials used to produce the excise-taxable goods sold. For excise tax amounts that are not deductible or have not yet been deducted due to the absence of excise tax on sales (including cases of dissolution or bankruptcy), the taxpayer may include them as expenses for calculating corporate income tax.
  2. Regarding biofuel products:
  3. a) The amount of excise tax deductible for the tax period is based on the amount of excise tax paid or remitted corresponding to the excise tax on the quantity of raw materials purchased in the immediately preceding tax period for mineral gasoline used in the production of bioethanol.
  4. b) For businesses authorized to produce and blend bioethanol, the declaration and payment of excise tax, and the deduction of excise tax, shall be carried out at the directly managing tax authority. Any uncredited excise tax on mineral gasoline used in the production and blending of bioethanol shall be offset against the excise tax payable on other goods and services arising during the period. If, after offsetting, there is still an uncredited excise tax on mineral gasoline used in the production and blending of bioethanol, it shall be deducted in the next period or refunded according to the regulations of the Ministry of Finance.
  5. Taxpayers liable for excise tax on imported goods subject to excise tax are entitled to deduct the excise tax paid at the import stage (including excise tax paid according to the customs authority’s tax assessment decision, except in cases where the customs authority imposes penalties for fraud or tax evasion) when determining the excise tax payable on domestic sales. The deductible excise tax amount corresponds to the excise tax on the imported goods subject to excise tax sold and is limited to a maximum amount equal to the excise tax calculated at the domestic sales stage. Excess excise tax that is not deductible or has not yet been deducted due to the absence of excise tax on sales (including cases of dissolution or bankruptcy) may be included as an expense for calculating corporate income tax.
  6. The document required for deducting excise tax in the case of importing raw materials subject to excise tax for the production and processing of goods subject to excise tax, and in the case of importing goods subject to excise tax, is the document proving payment of excise tax at the import stage.
  7. Documents required for deducting excise tax when purchasing raw materials directly from domestic manufacturers:
  8. a) A contract for the sale of goods, which must state that the goods are directly produced by the organization or individual selling them; a copy of the Business Registration Certificate or Household Business Registration Certificate.
  9. b) Non-cash payment documents as prescribed in Decree No. 181/2025/ND-CP dated July 1, 2025 of the Government detailing the implementation of a number of articles of the Law on Value Added Tax .
  10. c) The document used as the basis for deducting excise tax is the value-added tax invoice when purchasing goods. The amount of excise tax paid by the organization or individual purchasing raw materials is determined by (=) the excise taxable price multiplied by (x) the excise tax rate; in which:
Price used for calculating excise tax = The purchase price excludes value-added tax (as shown on the value-added tax invoice). But Environmental protection tax (if applicable)
1 + Excise Tax Rate
  1. The deduction of excise tax is made when declaring excise tax, and the amount of excise tax payable is determined according to the following formula:
Amount of excise tax payable = The amount of excise tax on goods subject to excise tax sold during the period. But The amount of excise tax paid on imported goods and raw materials, or the amount of excise tax paid on purchased raw materials, corresponding to the quantity of goods sold during the period.

If the exact amount of excise tax paid (or remitted) for the goods corresponding to the number of products sold during the period cannot be determined, the amount of deductible excise tax may be calculated based on data from the previous period and will be determined according to the actual amount at the end of the quarter or year. The maximum amount of deductible excise tax shall not exceed the amount of excise tax calculated for the portion of goods according to the economic and technical standards of the product.

Article 9. Effective Date

  1. This Decree shall take effect from January 1, 2026.
  2. This Decree replaces:
  3. a) Decree No. 108/2015/ND-CP dated October 28, 2015 of the Government detailing and guiding the implementation of a number of articles of the Law on Special Consumption Tax and the Law amending and supplementing a number of articles of the Law on Special Consumption Tax ;

Government Decree No. 14/2019/ND-CP dated February 1, 2019, amending and supplementing a number of articles of Government Decree No. 108/2015/ND-CP dated October 28, 2015, detailing and guiding the implementation of a number of articles of the Law on Special Consumption Tax and the Law amending and supplementing a number of articles of the Law on Special Consumption Tax .

  1. Repeal the regulation at Article 2 of Decree No. 100/2016/ND-CP Government Decree dated July 1, 2016, providing detailed regulations and guidance on the implementation of certain articles of Law amending and supplementing a number of articles of the Law on Value Added Tax, the Law on Special Consumption Tax and the Law on Tax Administration .
  2. In case the legal documents and national standards cited in this Decree are amended, supplemented, or replaced, the amended, supplemented, or replaced legal documents and national standards shall be followed.

Article 10. Transitional provisions

In the case of organizations or individuals importing air conditioners with a capacity of 24,000 BTU or less before January 1, 2026, the amount of special consumption tax already paid at the import stage will not be adjusted.

Article 11. Responsibility for Implementation

  1. The Ministry of Finance and other specialized ministries shall provide detailed regulations on the articles and clauses assigned in this Decree and guide its implementation according to their functions and duties, ensuring effective management.
  2. Ministers, heads of ministerial-level agencies, heads of government agencies, chairpersons of People’s Committees of provinces and centrally-administered cities, and relevant agencies, organizations, and individuals are responsible for implementing this Decree.

 


Recipients:
– Central Party Secretariat;
– Prime Minister, Deputy Prime Ministers; – Ministries, ministerial-level agencies, government agencies; – People’s Councils, People’s Committees of provinces and centrally-administered cities; – Central Office and Party Committees; – Office of the General Secretary; – Office of the President; – National Assembly’s Ethnic Council and Committees; – National Assembly Office; – Supreme People’s Court; – Supreme People’s Procuracy; – State Audit Office; – Central Committee of the Vietnam Fatherland Front; – Central agencies of political and social organizations; – Government Office: Minister, Deputy Ministers, Prime Minister’s Assistants, Director General of the Government Portal, Departments, Bureaus, affiliated units, Government Gazette; – Archives: Secretariat, General Accounting (2b).

On behalf of the Government, signed by the Prime Minister and Deputy Prime Minister

Ho
Duc Phoc

 

 

 

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