Luật 70/2014/QH13

Law No. 70/2014/QH13 dated November 26, 2014, amendments to some articles of the Law on special excise duty

Nội dung toàn văn Law No. 70/2014/QH13 amendments to some articles of the Law on special excise duty


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.

1. Point g Clause 1 Article 2 is amended as follows:

“g) Gasoline;”

2. 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;”

3. 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:”

4. 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

 

 


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          Law No. 70/2014/QH13 amendments to some articles of the Law on special excise duty
          Loại văn bảnLuật
          Số hiệu70/2014/QH13
          Cơ quan ban hànhQuốc hội
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          Ngày ban hành26/11/2014
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          Lĩnh vựcThuế - Phí - Lệ Phí
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