The DECREE detailing implementation of the law on special consumption world COUNCIL of MINISTERS pursuant to the law the Council of Ministers held on July 4, 1981;
Pursuant to the law on special consumption tax;
Pursuant to the State Council's resolution No. 270B/NQ-HĐNN of 8 April 8, 1990 on the announced force 3 Revenue Tax Act, the special consumption tax, interest;
DECREE: chapter I SCOPE article 1 SPECIAL CONSUMPTION TAX. Tax payers special consumption include the Organization, individuals of all economic sectors have produced items subject to special consumption tax on Vietnam's territory the provisions of article 9 law on special consumption tax.
For organizations, foreign individuals investing in Vietnam produced items subject to special consumption tax has sold Vietnam then must also submit special consumption tax.
Article 2. Each of the items subject to special consumption tax special consumption tax only once in production. Direct manufacturing base not filed turnover tax on goods of special consumption tax.
Base business when special consumption tax was deducted special consumption tax in part of raw materials at the stage before, if there is a valid voucher.
The goods subject to special consumption tax export, is not subject to special consumption tax. The absence of exports is that consumption, domestic consumption shall be subject to special consumption tax.
 
CHAPTER II the BASE TAX and SPECIAL CONSUMPTION TAX SCHEDULE article 3. Tax base for the goods subject to special consumption tax is the amount of consumption goods, tax rates and commodity tax unit.
Article 4. Quantity of consumption goods include the number, the weight of the items subject to special consumption tax export to sell, to Exchange or to other persons offering or internal activities of the consumer base.
Article 5. Tax price of items subject to special consumption tax is the sale price actually has a special consumption tax of the production base.
For machining, special consumption tax rates is the wholesale price of the items of the same kind or of equivalent items already have the special consumption tax by selling production facility.
The base case production does not have adequate conditions to determine the price, the price average selling price is taxable on the market by the tax authorities or provincial equivalent regulations for each period. When market price fluctuates from 20% or more, the tax agency or equivalent to special consumption tax rates.
For Exchange of the goods or the supply of goods subject to special consumption tax for consumer demand internal activities or to offering people tax price is wholesale price of the same goods of production facilities.
Article 6. Special consumption tax for each face must comply with the provisions of article 9 law on special consumption tax, not necessarily be high or lower income tax rates were regulated.
 
CHAPTER III registration, TAX DECLARATION and SHIPPING of GOODS article 7. Production base of items subject to special consumption tax must fulfill the rules on Declaration, registration tax, shipping the goods according to the provisions of article 10, article 11, article 12 and article 13 of the law on special consumption tax.
The Finance Ministry competition guidelines about content, disclosure, tax registration.
Article 8. Basis of business is done strictly bookkeeping mode according to the accounting and Statistics Ordinance on May 10, 1988, the regime created vouchers to buy sales, provision of services collect money under the current rules.
Article 9. When the tax authorities have asked about your luệu, metrics related to the tax inspection, business establishments have the duty to: 1. Provide adequate, timely documentary records, data relevant to the calculation of special consumption tax.
2. Explain, demonstrate the account unknown in declarations, bookkeeping, accounting.
Business establishments are not secret reasons Institute career to refuse to produce, provide or explain the above required documents at the request of tax authorities.
The tax authorities must keep a secret document about the profession due to production and business establishments to provide.
Article 10. With regard to industrial production including manufacturing goods, special consumption tax due when filing production sales, return to the unit insert the machining, production, presentation, donation or exchange of others or consumption internal activities.
Article 11. The special consumption tax are defined as follows: large manufacturing establishments, tax incurred the largest production facilities must declare the special consumption tax when selling, installment or recurring. Production base tax directly at the Treasury.
Small manufacturing establishments on the basis of the stock quantity of goods consumed, production of special consumption tax as monthly on the 10th, 20th, and last day of the month in the Treasury under the provisions of the tax authorities.
For tobacco leaf, tobacco, fibers, special consumption tax by the buyer filed in where to buy before shipping to bring into circulation or putting into production. The base case production sale directly to consumers, the production base, filed when selling.
Article 12 1. The row has special consumption tax when shipped must have a receipt or tax invoice or shipping paper sales were registered at the tax agency. Warehouse transfer cases in the same production facilities not yet consumed must have moved the warehouse has not yet filed tax by the tax authorities.
2. The goods subject to special consumption tax reserves in the warehouse, the stores must have submitted evidence of proven special consumption tax.
The Ministry of finance specifies the release, managed to use the documents on special consumption tax.
 
CHAPTER IV TAX SPECIAL CONSUMPTION TAX, article 13. The tax relief, Burma special consumption tax only applies to the base case production of items subject to special consumption tax trouble due to natural, won, sudden accident.
The level of tax relief, tax free for the damaged goods is calculated according to the rate of damage compared to sales.
The Finance Minister decided to reduce taxes, special consumption tax free for each specific case according to the profile of the damaged facility and the proposal of the tax authorities or equivalent.
 
Chapter V FINAL PROVISIONS article 14. For every export and import are allowed to exceed the exemption criteria specified in article 32 the special consumption tax Law made under a separate Decree of the Council of Ministers about the export tax, import tax.
Article 15. The Council of Ministers has separate rules on rewards for the tax authorities, the tax officer complete the tasks assigned and people detecting the violations of law on special consumption tax.
Article 16. The tax rules on goods and currency business of previously left to the decree are repealed.
Article 17. The special consumption tax law effective since this 1 October 1990 for the State economy and State gnhiệp companies have taken delivery of completed capital, assets.
For State companies have yet to make the transfer of capital assets is done continue to apply the mode filed State income, deductions remitted profits until the transfer is completed, which made the property but most not too slow on December 31, 1990.
Article 18. The Minister of Finance shall guide the implementation of this Decree.