Legal Document

Title: Law 70/2014/QH13 date 26/11/2014 on amending and supplementing some articles of the Law on Excise Tax
Type: Law
Issuing Agency: National Assembly
Responsible Agency: Relevant Agencies
Issuing Date: 26-11-2014

 

 

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:”


Please see a reference translation at  http://www.gdt.gov.vn/wps/portal/!ut/p/z1/rZJLc4IwFIX_SrtgyeRiEh5LZKwIVuo4RcmmEx4iLQQtGa3--obarbUdm82dTM797smdgxhaISb4viq5rFrBa3VPmPnizUMvDmMAO3owYDJ6sn3fmhkkABQjhlgm5FZuUFLm8i5rhSyE1KAQZV11Gw3yNuuOnSwaDeqi5LUq_KABpdzilNu6mXJLJ1nq6GmW5jqnDiY5dta5CT18m1U5Sn6lXl5zy9QzXDhu38--JN7Y9Yk1VQQyBpiQYTTzvbli4W_BD4xEebAuehgO0HJfFQf0LNr3Ri148ccv-lcnGDdOOOOBOJOpHS8iDIZagTPww8CiGIDeiA8QK-s2PWeret3tmKsC1IfmQ6LV_ydo2zQ2Pupv68cRJkmwPw1nOkvc-0_k-ysW/dz/d5/L2dBISEvZ0FBIS9nQSEh/

 

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