Pursuant to the law on organization of the Government of 25 December 2001;

Pursuant to the law on special consumption tax on November 14, 2008;

Pursuant to the law on tax administration of 29 November 2006;

Considering the recommendation of the Minister of finance DECREE: Chapter 1.

The SCOPE and SUBJECTS of APPLICATION article 1. Scope of this Decree, detailing and guiding the implementation of some articles of the law on special consumption tax.

Article 2. Taxable object 1. Subject to special consumption tax follow specified in article 2 of the law on special consumption tax.

a) for boats, yachts, specified in point e of article 2 paragraph 1 of law on special consumption tax is the type used for civil purposes.

b) for gasoline types, nap (naphtha), re the combined preparations (reformade component) and the other petrol products as defined in point g, paragraph 1 article 2 of the special consumption tax Law including condensate.

c) for specified code at the point k paragraph 1 article 2 of the law on special consumption tax does not include the code as children's toys, furniture and teaching aids used to decorate.

d) for business bet specified in point d of paragraph 2 article 2 of the law on special consumption tax included: bet sports, entertainment and other bet forms prescribed by law.

2. Subject to the special consumption tax for goods specified in paragraph 1 of article 2 of the law on special consumption tax is the complete goods, not including the components to the Assembly of the goods.

Article 3. The object is not subject to taxation not subject to special consumption taxes made under the provisions of article 3 of the law on special consumption tax.

1. for goods imported in an special consumption taxes not subject to the provisions in point a, paragraph 2 of article 3 of the law on special consumption tax, include: a) humanitarian aid Goods, non-refundable aid goods, including goods imported by a non-refundable aid funds are approved by the competent authority; every humanitarian assistance, emergency relief goods in order to overcome the consequences of war, natural disasters, disease;

b) gift of organizations and individuals abroad for State agencies, political organizations, social-political organizations, social-political organizations, social organizations, civil society organizations-careers, people's armed units;

c) gifts, gifts for individuals in Vietnam according to the norms stipulated by the law.

2. for transit goods, borrow the road through the gate, borders Vietnam, the transfer specified in point b of paragraph 2 of article 3 of the law on special consumption tax, include: a) the goods are shipped from the country of export to the importing countries through the gate but not Vietnam import procedures on to Vietnam and not do the procedure for export out of Vietnam;

b) the goods are shipped from the country of export to the importing countries through the gate and Vietnam take on bonded but not import procedures on to Vietnam and not do the procedure for export out of Vietnam;

c transit Goods, borrow road) through the gate, borders Vietnam on the basis of the agreement signed between the Government of Vietnam with a foreign Government or agency, the representative was the Government of Vietnam and foreign Government authorizations;

d) the goods are shipped from the country of export to the importing countries through the gate not Vietnam.

3. for ships, yachts is the type used for the business purposes of freight, passengers and business travel.

The case of ships, yachts are not used for business purposes, cargo, passengers and business travel shall be subject to special consumption tax under the provisions of the special consumption tax Law and guidance of the Ministry of finance.

4. for cars specified in paragraph 4 of article 3 of the law on special consumption tax is the type of vehicle according to the manufacturer's design is used as an ambulance, a car carrying prisoner, funeral car; car design has just sitting there, just had to carry 24 people from the place; cars running in amusement, recreation and sport, is not registered and not in traffic.

5. for the air-conditioning is the type of capacity from 90,000 BTU or less according to the manufacturer's design only to mount on vehicles, including cars, railway cars, ships, boats, aircraft.

Chapter 2.

TAX BASE article 4. Price special consumption tax special consumption tax rates for goods or services subject to special consumption tax made under the provisions of article 6 of the law on special consumption tax.

1. For goods produced in the country, the special consumption tax rates are defined as follows: the special consumption tax rates = sale price not yet have value added tax 1 + special consumption tax which, price not yet have value added tax is determined by the provisions of the law on value added tax.

a) base case production of goods subject to special consumption tax on sales through the establishments accounting depends the price do tax base of consumption especially by establishments dependent accounting sold. Manufacturing sales through resellers the right by the specified base and just enjoy the Roses then reviews how base prices charged to special consumption tax is the sale price by the specified manufacturing facility yet except rose.

b) base case production of goods subject to special consumption tax on sales through the basis trading prices as a base of special consumption tax is the sale price of the production facility but not be 10% lower than the average sales price of commercial business establishments to sell out.

The case of the purchase price of the production base is lower than 10% compared with the price of business and commercial establishments to sell out the price of special consumption tax is the price fixed by the tax authorities.

2. for imports, prices charged to special consumption tax is determined as follows: tax special consumption Price = Price + tax and import tariffs.

Reviews of import tax calculation is determined according to the provisions of the tax laws, export import tax. The case of imported goods are exempt from import tax, then the tax rates do not include import tax exemption, reduction.

3. For goods subject to special consumption tax, tax rates do not exclude the value of the shell packaging, bottles.

As for the beer bottle items if bet bottles, quarterly manufacturing facilities and guests perform settlement amount bet bottles that bet amount corresponding to the value of the shell bottles not recovered must take into revenue special consumption tax.

4. For goods work subject to special consumption tax is the sale price of goods basis delivered to outsource selling off or sale of products of the same type or equivalent at the time of sale.

5. For goods produced in the form of business cooperation between production facilities and base brand (brand) goods, production technology, the selling price of the special consumption tax is the sale price of the trademark ownership base commodities, production technology.

6. With regard to the goods sold under the installment method, deferred tax consumption prices, especially the price of goods according to the method of pay once, not including interest, deferred interest.

7. With regard to the service, special consumption tax rates is the provision of services of business services sold.

a) for business tax rates golf special is priced to sell membership cards, sell tickets Golf, including golf and fee deposit (if any). Case sales of goods or services not subject to bear special consumption tax, the goods and services that are not subject to special consumption tax.

b) for business ca-si-slavery, gambling, video game reviews computer special consumption tax is revenue from business ca-si, video games have the bonus of minus (-) to the amount charged for customers.

c) for business bet the price of special consumption tax is the sale of tickets to bet the bonus payment deduction.

d) for business nightclub, massage and ka-ra-box-stats, special consumption tax rates is the turnover of the activities in the nightclub, massage facility and ka-ra-box-stats including sales of food services and other services.

DD) for the lottery business reviews special consumption tax revenue is ticket sales types of lottery business is permitted under the provisions of the law.

8. For goods or services used to Exchange, internal consumption, courtesy, gifts, giving, promotion of special consumption tax rates calculator leaves special consumption tax of goods, services of the same type or equivalent at the time incurred exchange activities, internal consumption, courtesy, gifts, promotional merchandise , this service.

9. special consumption tax rates for goods or services defined in this including revenues add computer in addition to the purchase price of the goods, the provision of services (if any) that production facilities, business was affected.

a) Tax Rates in Vietnam. The case of the taxpayer have the revenue in foreign currency foreign currency exchange to Vietnam the average transaction rate on the inter-bank foreign currency market by the State Bank of Vietnam announced at the moment arise to determine tax rates.

b) arise time for goods is the time of the transfer of ownership or rights to use goods for the rain, irrespective of whether the money has earned money; now is the time for the service to complete the services or time of billing services, irrespective of whether the money has earned the money.

Article 5. The tax special consumption tax follow the special consumption tax Schedule prescribed in article 7 of the law on special consumption tax.

1. for type cars designed cargo freight defined in the point 4 d, 4 g special tariff is available from two seats over, have designed a fixed bulkhead between cabin and cargo compartment.


2. Cars combined gasoline-powered bio energy or power specified in point 4 DD special consumption tax Schedule is the kind of car that was designed according to the manufacturer's standard gasoline blend rate do not exceed 70% of the total use of fuels and vehicles combine electric motors with gasoline engines (hybrid vehicles) have the ratio of gasoline to use according to manufacturer standards not more than 70% of the energy use compared with gasoline vehicles save for, have the same number of seats and the same displacement on the Vietnam market.

3. Cars running on bio-energy, electric energy regulation at point 4e, 4 g special consumption tax Schedule is the kind of car that was designed according to the manufacturer's standard run entirely by bio energy, electrical energy.

Chapter 3.

TAX REFUND, the SPECIAL CONSUMPTION TAX DEDUCTION article 6. Reimbursement of special consumption tax refunds made in accordance with article 8 of the law on special consumption tax.

1. For goods temporarily imported, re-exports as defined in art. 1 article 8 of the law on special consumption tax include: a) the imported goods have special consumption tax but also storage, demurrage at the gate and are under the supervision of the Customs authorities, be re-exported abroad;

b) imported goods have special consumption tax for delivery, sales to foreign countries through dealers in Vietnam; goods imported for sale to the means of the foreign airline on the route through the port of Vietnam or the means of Vietnam on the international transportation under the provisions of the law.

c) Every interim import to re-export under the business method to temporarily import, re-export when re-export refundable special consumption tax amount already paid corresponds to the number of the actual re-export goods;

d) imported goods have special consumption tax but re-export overseas be returned special consumption tax amount already paid for with exports bounce back;

temporarily imported Goods) to attend the fair, exhibitions, product launches or to serve other work in given time limit prescribed by the law and has the special consumption tax, when re-export tax reimbursement.

The case of the goods temporarily imported for re-export, if did re-export tax within the time limit prescribed by the law on the export tax, import tax is not payable on special consumption tax corresponding to the number of rows actually appeared.

2. The goods are imported raw materials to production, export processing refundable special consumption tax amount already paid corresponds to the number of materials used to manufacture the actual goods for export.

3. procedures, record, sequence and complete jurisdiction of special consumption tax for imports of the case prescribed in clause 1, 2 this is done according to the rules as for the settlement of import tax refund of export tax law, import tax.

4. Production facilities, sales tax when the merger, Division, separation, dissolution, bankruptcy, changed ownership, delivery, sale, lease, rental of State enterprises having special consumption tax amount overpaid.

5. The reimbursement specified in point d article 8 paragraph 1 of the law on special consumption tax include: a) Tax Refund at the discretion of the competent authority under the provisions of the law;

b) reimbursement under the international treaties to which the Socialist Republic of Vietnam is a Member;

c) reimbursement in the case of special consumption tax amount already paid is greater than the amount of the special consumption tax to be paid under the provisions of the law.

Article 7. Tax deductions 1. The taxpayer manufactures goods subject to special consumption taxes borne by the raw materials subject to special consumption tax deductible special consumption tax amount already paid for the material when determining the number of special consumption tax payable at the stage of production. The number of special consumption tax deduction corresponding to special consumption tax amount of the raw materials used to produce goods sold.

2. The deduction of special consumption tax money made when filing Declaration of special consumption tax.

Chapter 4.

IMPLEMENTATION article 8. Effect 1. The Decree has effect from 1 April 2009; the provisions on special consumption tax in this decree applies to items of alcohol, the beer has effect from January 1, 2010.

2. This Decree replaces Decree No. 149/2003/ND-CP dated 4 December 2003 and article 1 of Decree 156/2005/ND-CP on December 15, 2005 by the Government, except for the provisions on special consumption tax for items of alcohol, the beer was continued to the end of December 31, 2009.

Article 9. Guide the implementation.

1. The Ministry of Finance shall guide the implementation of this Decree.

2. Ministers, heads of ministerial agencies, heads of government agencies, the Chairman of the provincial people's Committee, the central cities is responsible for the implementation of this Decree.