LAW on AMENDMENTS and supplements to SOME ARTICLES of the LAW on SPECIAL CONSUMPTION TAX pursuant to article 80 and 84 of the Constitution of the Socialist Republic of Vietnam in 1992;
This law amending and supplementing some articles of the law on special consumption tax was National Assembly VIII, seventh session adopted on 30 June 1990 and the law amending and supplementing some articles of the law on special consumption tax was National Assembly IX, session 3 through July 5, 1993.
 
Article 1 amendments and supplements to some articles of the law on special consumption tax as follows: 1-article 1 be modified, adding: "article 1 the Organization, individuals in the economic component (referred to as the base), the production and import of items specified in article 9 of this law must submit the special consumption tax under the provisions of this law."
2-2 was modified, adding: "article 2 1-Each item subject to special consumption tax only to suffer special consumption tax. In the case of production of items subject to special consumption tax with special consumption tax was then the special consumption tax in production are tax deductible special consumption was lodging in material if there is a valid voucher.
a) production base of items subject to special consumption tax when sold these items to special consumption tax which does not have to pay tax revenue production.
b) the basis of the import items subject to special consumption tax special consumption tax when imports and sales tax when selling.
2-Goods subject to special consumption tax if the exporter is not a special consumption tax. "
3 – article 3 amended, adding: "article 3 production base, import items subject to special consumption tax are obliged to declare, pay tax in full accordance with the provisions of the law on special consumption tax."
4-Article 6 is modified, adding: "article 6 tax base for the goods subject to special consumption tax is the amount of goods, tax rates and commodity tax unit."
5-article 7 is modified, adding: "article 7 the special consumption tax rates: 1-for the goods produced by the manufacturing base is the price the item sold at the place of production does not yet have the special consumption tax.
2-for imported goods is the price of import tax, plus (+) input tax. "
6-article 9 be modified, adding: "article 9 the taxable items and special consumption tax rates are specified according to the tariffs, the tariff items TT: number% 1 2 3 4 5 6 Smoking-a) filter cigarettes produced mainly from imported raw materials b) filter cigarettes produced mainly by raw materials c) cigarettes produce no filter d) cigars, cigarettes, cigars imported Wine a) drug alcohol b) other wines (including alcoholic êtilic)-30o to 40o Above 40o-from-Under 30, including Wine Beer fruit types: canned Beer types: Fireworks, flares, Fireworks, fog signal cannon ... (except the Cannon Blast)

Imported cars (including SKD form)-5 seats-From 6 to 15 seats-From 16 to 24 seats to the gasoline types, nap (naphtha), re the combined preparations (reformade component) and the other petrol 70 52 32 70 15 90 75 25 90 75 100 100 60 30 15 in case of need The Standing Committee of the National Assembly, may decide to modify, complement some of the items, the tax rate specified in the schedule of the special consumption tax and must be reported to the National Assembly approved in the session. "
7-10 are modified and added the paragraph beginning: "production base, import items subject to special consumption tax is responsible:" 8-article 11 to be revised, adding: "article 11 production facilities, import items subject to special consumption tax are obliged to submit the special consumption tax; sufficient number of special consumption tax after tax was paid in the month and special consumption tax amount already paid in the previous sewing (if any) under tariff notice.
On a monthly basis production of items subject to special consumption tax must file a special consumption tax of the preceding month to the agency within 5 days early next month. "
9-article 14 be modified, adding: "Every article 14 domestic production due to the manufacturing process when the sale or return.
Imported by the import declaration basis along with the Declaration of import tax upon registration of imported declarations. "
10-article 15 be modified, adding: "article 15 The special consumption tax are defined as follows: 1-for domestic production, special consumption tax, filed shortly after the sale or return. In the case that have not yet obtained the money, tax deadlines can be extended, but slow for no more than 15 days from when the Bill of sale or return.
Private small base and the base is applied on the stock mode the number of goods consumed, special consumption taxes filed as of March on June 10, day 20 and day last month.
2-for imported goods, special consumption tax payable together with the time limit for the submission of import taxes, but at the latest within 30 days from the receipt of the notice of tax authorities about tax.
Special consumption tax for imported goods Africa trade payable upon imported goods into Vietnam. "
Article 2 this law in force from January 1, 1996.
Article 3 the Government amended and supplemented the text detailing the implementation of the law on special consumption tax in accordance with this law.
 
This law was the National Assembly of the Socialist Republic of Vietnam tags IX, session 8 through October 28, 1995.