Taxable objects

1. Goods:

a/ Cigarettes, cigars and other tobacco preparations used for smoking, inhaling, chewing, sniffing or keeping in mouth;

b/ Liquor;

c/ Beer;

d/ Under-24 seat cars, including cars for both passenger and cargo transportation with two or more rows of seats and fixed partitions between passenger holds and cargo holds;

e/ Two- and three-wheeled motorcycles of a cylinder capacity of over 125 cm³;

f/ Aircraft and yachts;

g/ Gasoline of all kinds, naphtha, reformade components and other components for mixing gasoline;

h/ Air-conditioners of 90,000 BTU or less;

i/ Playing cards;

j/ Votive gilt papers and votive objects.

2. Services:

a/ Dance halls:

b/ Massage parlors and karaoke bars;

c/ Casinos; prize-winning video games, including jackpot and slot games and games on similar machines;

d/ Betting;

e/ Golf business, including the sale of membership cards and golf playing tickets;

f/ Lottery business.
  For further details, Please see a reference translation at   http://www.gdt.gov.vn/wps/portal/!ut/p/z1/rZLNUsIwFIVfRRZdlty2gbbugEHKjyDDWGg2TtOGUG0TbCMVn94g7hTRwWwymZx85-TOQQStEBHxLuOxyqSIc32OSPuhNx_3wnEI4M1uLBj277wgcKcWHgEKEUEkEWqrNijiqbpKpFBMKAOY4HlWbQxIZVLtK8UKA3LG41xvcW1A0rZpylxqMuy2TEzBM6lr-aaP7TRx7Bb1E3qAb5MsRdGv1MtzaYm-hhOrA_o9-ZD0Bp0AuxNNwAOAIe7OpkFvrlnOp-AHRqQzuCczdG203GWsRvdCloUe8OKPXwzOOlgXOhzxgP3hxAsXMwcsPQLfDsYjt-UAtC7EjxDhuaTHbmWPz8-kowt0KM2rQqv_b5B26QjqeByRkq1ZycrmS6nNN0ptq2sDDKjrusml5DlrJrJo7oQB373ayEoH_CJG26LwnL35tL7tOzga7d66U5PQvZPzRuMdyMrzRg!!/dz/d5/L2dBISEvZ0FBIS9nQSEh/p0/IZ7_CQKCVKV008OF10IEP8HH7N14B2=CZ6_CQKCVKV008OF10IEP8HH7N14J0=MECTX!QCPgdtQCAcontentQCPenglishQCPdocsystemQCPlegalQCPlawQCPlegal_100011_149200==/#Z7_CQKCVKV008OF10IEP8HH7N14B2