Title: Circular 195/2015/TT- BTC dated November 24, 2015, guidelines for the Decree No. 108/2015/ND-CP on guidelines for some Article of the Law on special excise duty and the Law on amendments to the Law on special excise duty

Type: Circular

Issuing Agency: Ministry of Finance

Responsible Agency: Ministry of Finance

Issuing Date: 24-11-2015

Taxed commodities

Commodities subject to special excise tax (SET) are specified in Article 2 of the Law on special excise duty No. 27/2008/QH12 dated November 14, 2008, Clause 1 Article 1 of the Law No. 70/2014/QH13 dated November 26, 2014 on amendments to the Law on special excise duty, and Article 2 of Decree No. 108/2015/ND-CP.

With regard to air conditioners of 90,000 BTU or lower that are subject to SET: if the indoor and outdoor units are sold or imported separately, they are still subject to SET as if complete products (air conditioners).

For further details, please visit  http://www.moit.gov.vn/Images/FileVanBan/_TT195BTCeng.pdf

 

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