| THE NATIONAL ASSEMBLY ——– |
SOCIALIST REPUBLIC OF VIETNAM Independence – Freedom – Happiness —————- |
| Law No. 70/2014/QH13 | Hanoi, November 26, 2014 |
LAW
AMENDMENTS TO SOME ARTICLES OF THE LAW ON SPECIAL EXCISE DUTY
Pursuant to Constitution of Socialist Republic of Vietnam;
The National Assembly promulgates the Law on amendments to some Articles of the Law on special excise duty No. 27/2008/QH12.
Article 1.
Amendments to some Articles of the Law on special excise duty.
- Point g Clause 1 Article 2 is amended as follows:
“g) Gasoline;”
- Clause 3 Article 3 is amended as follows:
“3. Aircraft, yachts used for transport of goods, passengers, tourists, and aircraft used for national defense and security purposes;”
- The first paragraph of Article 6 is amended is amended as follows:
“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:”
- Article 7 is amended as follows:
“Article 7. Tax rate
Rates of special excise tax on goods and services are specified below:
SPECIAL EXCISE TAX
| No. | Goods/services | Tax rates (%) |
| I | Goods | |
| 1 | Cigarettes, cigars, and other products derived from tobacco plants | |
| From January 01, 2016 until the end of December 31, 2018 | 70 | |
| From January 01, 2019 | 75 | |
| 2 | Alcohol | |
| a) Alcohol with ABV ≥ 20o | ||
| 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 | |
| b) Alcohol with ABV < 20o | ||
| From January 01, 2016 until the end of December 31, 2017 | 30 | |
| From January 01, 2018 | 35 | |
| 3 | Beer | |
| 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 | |
| 4 | Cars having fewer than 24 seats | |
| a) Passenger cars having 9 seats or fewer, except for those in Points 4dd, 4e, and 4g in this Table | ||
| Of a cylinder capacity not exceeding 2,000 cm3 | 45 | |
| Of a cylinder capacity exceeding 2,000 cm3 but not exceeding 3,000 cm3 | 50 | |
| Of a cylinder capacity exceeding 3,000 cm3 | 60 | |
| b) Passenger cars having 10 – 15 seats , except for those in Points 4dd, 4e, and 4g in this Table | 30 | |
| c) Passenger cars having 16 – 23 seats , except for those in Points 4dd, 4e, and 4g in this Table | 15 | |
| d) Cars used for both passenger and cargo transport, except for those in Points 4dd, 4e, and 4g in this Table | 15 | |
| dd) Car running on both gasoline and electricity or bioenergy, the proportion of gasoline does not exceed 70% of total energy used. | 70% of tax rates applied to the same types of cars in Points 4a, 4b, 4, and 4d in this Table | |
| e) Cars running on bioenergy | 50% of tax rates applied to the same types of cars in Points 4a, 4b, 4c, and 4d in this Table | |
| g) Cars running on electricity | ||
| Passenger cars having 9 seats or fewer | 25 | |
| Passenger cars having 10 – 15 seats | 15 | |
| Passenger cars having 16 – 23 seats | 10 | |
| Cars for transport of both people and goods | 10 | |
| 5 | Motorcycles, motor tricycles of a cylinder capacity exceeding 125 cm3 | 20 |
| 6 | Aircraft | 30 |
| 7 | yacht | 30 |
| 8 | Gasoline | |
| a) Gasoline | 10 | |
| b) E5 gasoline | 8 | |
| c) E10 gasoline | 7 | |
| 9 | Air conditioners not exceeding 90,000 BTU | 10 |
| 10 | Playing cards | 40 |
| 11 | Votive papers | 70 |
| II | Services | |
| 1 | Dancing club business | 40 |
| 2 | Massage, karaoke business | 30 |
| 3 | Casino business, electronic casino game business | 35 |
| 4 | Betting business | 30 |
| 5 | Golf course business | 20 |
| 6 | Lottery business | 15 |
Article 2.
This Law takes effect on January 01, 2016.
This Law is passed by the 13th National Assembly of Socialist Republic of Vietnam on November 26, 2014 during the 8th session.
| PRESIDENT OF THE NATIONAL ASSEMBLY
Nguyen Sinh Hung |
Link to download the Law:
Law on Special Consumption Tax No. 70/2014/QH13 dated November 26, 2014