Title: Decree 108/2015/ND-CP providing guidelines for some Article of the Law on special excise duty and the Law on amendments to the Law on special excise duty

Type: Decree

Issuing Agency: Ministry of Finance

Responsible Agency: Ministry of Finance

Issuing Date: 28-10-2015

 

Taxable objects

1. The objects subject to special excise tax (hereinafter referred to as taxable objects) are specified in Article 2 of the Law on special excise duty and Clause 1 Article 1 of the Law on amendments to the Law on special excise duty.

a) Aircraft and cruise ships mentioned in Point e Clause 1 Article 2 of the Law on special excise duty are those used for civil purposes.

b) Votive objects mentioned in Point k Clause 1 Article 2 of the Law on special excise duty do not include than child’s toys and teaching materials.

c) Betting business mentioned in Point d Clause 2 Article 2 of the Law on special excise duty include sports betting, entertainment betting, and other forms of betting prescribed by law.

2. Goods subject to special excise tax mentioned in Clause 1 Article 2 of the Law on special excise duty are finished products, not including knock-down kits for assembly such products.

For further details, Please see a reference translation at  http://asemconnectvietnam.gov.vn/law.aspx?ZID1=10&ID1=2&MaVB_Id=2403&CapBanHanhID=101&TukhoaCoSanID=13&pagenum=3

 

 

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