GOVERNMENT DECREE detailing implementation of the law on special consumption tax base GOVERNMENT Government Organization Law on September 30, 1992;
Pursuant to the law on special consumption tax number 05/1998-QH10 on 20 May 1998;
According to the recommendation of the Minister of finance DECREE: chapter I SCOPE article 1 SPECIAL CONSUMPTION TAX. Subject to special consumption taxes as of goods, services, except in the cases prescribed in article 3 of this Decree.
1. The goods: a) cigarettes, cigars;
b) Wine;
c) Beer;
d) cars under 24 seats;
types of Gas), nap (naphtha), re the combined preparations (reformade component) and the other petrol products;
e) air-conditioning capacity from 90,000 BTU back down;
g) leaves Post;
h) Gold code, code.
2. Service: a) the business of nightclub, massaged, ka-ra-box-stats;
b) business ca-si-slavery (casino), game by Jack-pót machines (jackpot);
c) horse racing betting ticket business, racing;
d) business of golf (golf): sale of membership cards, golf tickets.
Article 2. The tax payers of consumption especially the individual organization (collectively referred to as the base) has production operations, import goods, business services subject to special consumption taxes specified in article 1 of this Decree.
The basis of the production of goods subject to special consumption taxes just to pay the special consumption tax for the goods at the stage of production;
Imports of goods basis subject to special consumption tax special consumption tax for goods at the stage of import;
Business establishment services subject to special consumption tax special consumption tax for taxable services special offer for the consumer audience.
Article 3. Goods specified in paragraph 1 of article 1 of this Decree is not subject to special consumption tax in the following cases: 1. The goods due to the production facilities, the direct machining of exports; or sell, trust for export businesses to export;
The base case export business purchases subject to special consumption tax of the production base to export, but not the export of that consumed in water, the basis of the export business to pay enough tax on special consumption instead of production facilities and the value added tax payable sewn commercial;
2. Imports in the following cases: a) imports: humanitarian aid, aid is not refundable;
Gift of the institutions, foreign individuals to State agencies, political organizations, social-political organizations, social organizations, social-professional organization, the people's armed units. Gifts are identified in the level of government regulation;
The Organization's supplies, foreign individuals are entitled to standard diplomatic immunity by the Vietnam government regulations in accordance with the international treaties to which Vietnam signed or participated;
Goods carried in baggage allowance duty-free imports;
b Goods transshipped in transit), borrow the road across Vietnam in the forms: goods shipped straight from the port to the port of exporter importer not to the port of Vietnam;
Of the goods to the port of Vietnam but who do not import into Vietnam which go always to the port water entering;
Goods brought into bonded and then move to other countries who do not import into Vietnam under the bonded warehouse regulations;
Transit goods, borrow the road through the gate, borders Vietnam on the basis of the agreement signed between the two Governments or local branches are prime allows;
c temporary imports, goods) re-export and goods temporarily exported, re import in term not yet payable tax, import tax Law regulations export, import tax;
d) goods imported for sale tax exemption for bodies and foreigners in Vietnam are entitled to standard diplomatic immunity according to the prescribed regimes are tax free;
Goods imported for sale tax-free in tax-free shops at airports, ports, railway stations and the international border.
The basis of imported items are not subject to special consumption tax when imported under the provisions of paragraph 2 of this article, if used on other purposes they must declare the special consumption tax within 3 days from the date of export and use in other purposes.
 
CHAPTER II the TAX BASES and TAX RATES article 4. Tax base of consumption tax rates especially of goods, taxable services and tax.
Article 5. Special consumption tax rates prescribed in article 6 the special consumption tax Law was the specific rules are as follows: 1. For goods produced in the country is due to sell out at the manufacturing facility where the production does not yet have the special consumption tax.
For the production of bottled wine, special consumption tax rates does not include bottles.
2. for imported goods is the price of import tax calculation plus the import tax. The case of imported goods are exempt from tax or reduce the import tax rates don't cover the import tax exemption, reduction.
3. for the goods is the price of taxable goods produced the same type or equivalent at the time of delivery. The absence of reviews of products of the same type or equivalent to the tax authorities based on market prices to determine tax rates.

4. for goods sold under the installment method is the selling price does not yet have the special consumption tax of goods which the seller according to the method of pay (excluding pay interest).
5. for the service is the provision of services does not yet have the special consumption tax.
The price of the supply of services made specify base price of special consumption tax for certain specified activities as follows: for the business of golf is the selling price of membership cards, golf ticket prices.
To the services of ca-si, games with your contacts-pót, horse race betting ticket business, racing's revenue from operations minus the amount paid the reward.
6. For goods or services used to Exchange, internal consumption, presentation, donation is tax special consumption prices of goods and services of the same type or equivalent at the time of the operation.
Special consumption tax rates for goods or services defined in this including revenues add computer in addition to the purchase price of goods and services that are affected.
The Ministry of finance to specific instructions defining the price of special consumption tax as a base for the taxable goods and taxable services prescribed in this article.
Article 6. Special consumption tax for goods, services are defined according to specific special consumption tax as follows: SCHEDULE of SPECIAL CONSUMPTION TAX S T T tax services, commodities (%)



I goods 1 cigarettes, cigars.


 

 


a) filter cigarettes produced mainly from imported raw materials, cigars 65 b) filter cigarettes produced mainly by raw materials 45 c) cigarettes without filter 25 2 Wine a) alcohol on 40 o 70 b) Wines from 30 o 40 o c 55) Wine from 200 , to below 30o.

d) below 200 including wine made from fruit 25 20 15 3 alcohol) Beer a fresh beer, beer bottle) 75 b) Beer Beer 65 50 4 c) box cars-From 5-100 seats From six to 15 seats 60-From 16 to below 24 seats 30 5 Petrol types , nap (naphtha), re the combined preparations (reformade component) and the other petrol products 15 6 the air-conditioning capacity from 90,000 BTU back down 20 7 30 8 Gold Leaf Post Code, code 60 II 1 business services nightclub, massage, ka-ra-box-stats business 20 2 ca-si-slavery (casino), game by Jack-pót machines (jackpot) 25 3 horse racing betting ticket business Racing, 20 4 the business of golf (golf): sale of membership cards, tickets 20 golf specific rules applying to the special consumption tax rates for some goods and services are as follows: 1. For goods subject to special consumption tax, special consumption tax irrespective of the goods or of goods produced in the country.
2. a filter cigarettes produced mainly from imported raw materials is the kind of cigarettes using the quantity of raw material drug fibers imported from 51% or more compared to the total number of fiber material used for the production of medicinal products.
3. Items of alcohol does not differentiate according to the alcohol content. Drug alcohol production facilities must have a license to produce the drug and alcohol registry certificates, labels, labels of wine products quality drugs by health authorities or competent bodies. For alcohol imported drugs must be health authorities or the competent authorities determine the drug is alcohol. If there are not enough of these regulatory documents on it, then the special consumption tax as the tax rate of the corresponding alcohol wines.
4. automotive items belonging to the Group tax rate to 30% including: cars from 16 to below 24 seats, car design freight cargo corresponding to the type of from 16 to below 24 seats and the blue cars.
5. for every item subject to special consumption tax does not include the category code as children toys and the low-density codes for decoration.
6. With respect to the goods subject to special consumption tax in the group "gasoline types, nap (naphtha), re the combined preparations (reformade component) and the other petrol products" by the Ministry of finance in cooperation with the relevant provisions of the specific items.
 
CHAPTER III registration, TAX DECLARATION and TAX article 7. The basis of the production of goods, business services bear special consumption tax is tax registration with tax authorities where the production facilities, business tax registration regulations and the instructions of tax authorities.
The deadline for registration tax for ten days from the date of certificate of business registration.

In the event of a merger, amalgamation, Division, separation, dissolution, bankruptcy, change in business or stop business, production and business establishments have to declare to the tax authorities at the latest five days before the change over.
Article 8. Production base of items subject to special consumption tax has used the trademark to be registered trademark form with tax authorities where the production facilities, business is slow for no more than five days of use of the trademark. When changing the base logotype must declare to tax authorities and registered the trademark template new users replacing former logotype is the latest in days of the change.
Article 9. Manufacturing, import goods, taxable services special consumption must declare the special consumption tax under the provisions of the following: 1. The facility manufactures goods, taxable services to special consumption tax declaration a special monthly consumption when consumption goods , room service and file a tax return to the tax authorities in a slow period for not more than ten days the beginning of the next month. For manufacturing, business has special consumption tax payable greater then declared the special consumption tax on year recurring or ten days according to the regulations of the tax authorities.
In the case, did not arise special consumption tax, the production base, the business still must declare and send the tax return to the tax authorities know.
2. imports of goods basis must declare and pay the special consumption tax as the imports with the import tax declaration to the tax authorities on the import.
3. Establishments manufacturing items subject to special consumption tax with special consumption tax was then declared the special consumption tax in production are tax deductible special consumption was lodging for raw materials if there are legal documents. The number of special consumption tax was deducted for raw materials must not exceed the number of special consumption tax payable at the stage of production.
4. Production facilities, business and many types of goods or services subject to special consumption taxes have different tax rates, they must declare the special consumption tax as the tax rate prescribed for each type of goods, services; If the basis of the production of goods, business services is not determined by a tariff, it must count as the highest rates of goods and services that the facility has manufactured, business.
The Ministry of Finance regulates the tax form and instructions for the Declaration.
Article 10. Special consumption tax was filed on the State budget according to the following rules: 1. Production of goods, taxable services consumed especially special consumption tax to be paid on the State budget at the place of production, business tax according to tax authorities.
The time limit for the submission of tax, are credited in the tax notice but slow for no more than twenty days of the next month; the base case production, had sales of special consumption tax payable to big special consumption tax periodically for five days or ten days following notification of the tax authorities.
For those individuals, households producing goods, taxable services consumed especially stay away from the State Treasury, the tax authorities tax organization and filed into the State budget. The time limit for the tax authorities submit the money into the State budget at the latest not more than 3 days from the date of obtaining the money.
2. imports of goods basis subject to special consumption tax special consumption tax to be paid under each of the imports in place of tax declaration. The time limit for notification and the time limit for submission of special consumption tax for imported goods made according to the time limit for notification and submission of import tax.
3. special consumption tax, filed into the State budget in Vietnam. The base case production, business buy, sell goods and services in foreign currency foreign currency exchange to Vietnam the average rate on the inter-bank foreign currency market by the Central Bank announced at the time incurred to determine sales of special consumption tax payable in Vietnam.
Article 11. The basis of the production of goods, taxable services to special consumption tax special consumption as defined as follows: 1. The facility manufactures goods, taxable services consumption in particular must make financial settlement under State regulation, on the basis of the financial settlement the base, made of special consumption tax every year with the tax authorities. Tax year calculated according to the calendar year; The case of a business establishment be applied in other financial settlement with the calendar year, to special consumption tax according to the calendar year. Within a period of sixty days from the date of the end of the year, the facility must submit tax reports for tax authorities and pay full tax number is missing in the State budget within ten days from the date of submission of report, if the surplus shall be deducted from the tax of the next period.

2. In the event of a merger, amalgamation, Division, separation, dissolution, bankruptcy, industry changes, the facility must make tax with the tax authorities and tax reporting to tax authorities within a period of forty-five days from the date of the decision to merge, merging, splitting, dissolution , bankruptcy and must fully pay amounts owed to the State budget within ten days of submission of report; If overpaid shall be deducted from the tax of the next period or tax refund under the provisions of article 13 of the law on special consumption tax and article 12 of this Decree.
Article 12. Production base, imports of goods subject to special consumption tax special consumption tax refund were filed in the following cases: 1. temporarily imported goods, re-export;
2. The goods are imported raw materials to production, export processing according to the contract, work with foreign countries;
3. Tax merger, amalgamation, Division, separation, dissolution, bankruptcy has a surplus;
4. processing of tax decisions the Agency has the authority under the provisions of the law.
The cases referred to in paragraph 1 and 2 of this Thing just are special consumption tax refund for goods actually exported.
The Ministry of finance specifies procedures and reimbursement jurisdiction as defined in this article.
Article 13. Manufacturing, import goods, taxable services specially responsible consumption: perform registration, Declaration, tax, statutory tax; to the full declaration, the right tax form, tax refund, tax and is responsible for the accuracy of the Declaration, tax refund, tax;
Done properly the accounting mode, invoices, purchase vouchers, sale of goods, cargo and services bear special consumption tax under the provisions of the law;
Offers a full range of records, documents, and data bases related to tax calculation and tax, tax, tax refund proposal on special consumption of the base for the tax authorities.
Article 14. The tax authorities have the powers and duties of the following responsibilities: 1. Guide the tax payers registration regimes, tax, VAT in accordance with the provisions of the law;
2. The notice for the tax payers of tax and tax period in accordance with the regulations; If the tax deadlines indicated on the notice that tax payers have not yet filed then continue out the message about tax and fine amounts slowly filed in accordance with clause 2 and 3 article 17 of the law on special consumption tax; If tax payers are still not sufficient amounts of the fines under the notice shall have the right to apply handling measures prescribed in clause 4 Article 17 of the law on special consumption tax to make sure enough tax revenue, the amount of the fine; If made on processing measures that tax payers are still not fully tax and fine amounts, then the transfer of records to the State agency authorized to handle according to the provisions of the law.
3. test, inspection Declaration, filing taxes, the tax of the tax payers ensuring correct implementation of the provisions of the law;
4. Handling of administrative violations of tax and tax-related complaints;
5. Ask tax payers to provide accounting books, invoices, vouchers and records other documents related to tax calculation and tax;
6. Keep and use of materials, materials that tax payers and other objects provided according to the prescribed regimes.
Article 15. The special consumption tax fixation prescribed as follows: 1. The tax authorities have the right to assign the special consumption tax payable for the tax payers in the following cases: a) Not done or done incorrectly the accounting mode, bills, vouchers;
b) No declaration or manifest file so the deadline was announced; have filed declarations but incorrect declaration to define the bases of the special consumption tax;
c) refuse the present accounting books, invoices, vouchers and other necessary documents relating to the calculation of special consumption tax;
d) business but there is no sign that business was discovered.
2. The tax authorities based on the documents of investigation on production situation, the business of tax payers or based on the tax of the production facilities, business industries equivalent business scale to determine the payable tax amount for the case prescribed in clause 1 of this article.
 
CHAPTER IV TAX BREAKS, SPECIAL CONSUMPTION TAXES article 16. The tax breaks, special consumption tax exemption prescribed in article 16 of the law on special consumption tax are specified as follows: 1. The basis of the production of goods subject to special consumption tax difficulties due to natural disasters, accidents, unexpected enemy are considering tax breaks, special consumption taxes. The tax breaks, duty-free is resolved as the year came to damages. Reduced levels are determined on the basis of damage caused by natural disasters, accidents, unexpected title cause but not exceeding 30% of the tax under the law. Case of heavy damage are no longer capable of producing business and the tax are considering special consumption taxes.

2. beer production base has a small capacity from 10 million litres/year or less established and operation before 1 January 1999 if sufficient tax rate specified in the special consumption tax Law that loss is considering reducing the special consumption tax corresponding to the number of holes. Tax time made every year by the calendar year but not more than 5 years from January 1, 1999.
3. With respect to the base Assembly, automotive production be reduced 95% tax rate specified in the special consumption tax Schedule in the first 5 years from January 1999 to the end of December 31, 2003.
After 5 years of applying tax relief under the provisions on which the base Assembly, the car maker was considering additional tax breaks are holes from 1 to 5 years. The level of government tax breaks specific provisions consistent with the actual situation.
4. Business establishments is reduced 30% tax rates according to the schedule of the special consumption tax provided for in article 7 of the law on special consumption tax within a period of 3 years from when the special consumption tax Law in force.
5. in The case of long, other reductions under the law, the Ministry of finance the Government decided to exempt, discount for each specific case.
The Ministry of Finance shall guide the procedure, the order, the jurisdiction to review tax breaks, tax free in this article.
 
Chapter V HANDLE infringement, COMMENDED article 17. Tax payers, tax officials and other individuals violate the law on special consumption tax, then depending on the behavior and the level of violation sanctioned under the provisions of article 17 and 19 of the law on special consumption tax. The case, the special consumption tax Law does not prescribe a specific sanction levels shall follow the level of sanction specified in the text of other provisions of law handling administrative violations of tax.
Article 18. The tax authorities, the tax officer complete the assigned tasks; Organization, individual achievement in the implementation of the law on special consumption tax; tax payers make good tax obligations are rewarded according to the regulations of the Government.
 
CHAPTER VI ORGANIZATION of the IMPLEMENTATION of article 19. The Decree has effect from January 1, 1999. Abolition of Decree No. 95/CP dated 27 December 1995 and the regulations on the special consumption tax in the other legal texts, since the Decree has effect.
Tackling the existence of tax, tax, tax, tax breaks or incentives and handle breach of the special consumption tax before 1 January 1999 is made according to the corresponding provisions of the law on special consumption tax, the law on amendments and supplements to some articles of the law on special consumption tax and special consumption tax regulations in the legal texts in force at that time.
Article 20. The case of the international treaties to which the Socialist Republic of Vietnam signed or otherwise with the law on special consumption tax special consumption tax shall comply with the provisions of international treaties.
Article 21. The Organization of the special consumption tax regulations are as follows: 1. The tax administration is responsible for the Organization of special consumption tax for the production of goods, business services subject to special consumption tax.
2. The General Department of Customs is responsible for the Organization of special consumption tax for the import of goods basis subject to special consumption tax.
3. The General Department of tax and customs administration is responsible for coordination of the management of special consumption tax revenue in the country.
The Ministry of finance specifies the Organization of the special consumption tax as specified in this article.
Article 22. The Minister of Finance shall guide the implementation of this Decree.
The Ministers, heads of ministerial agencies, government agencies, the Chairman of the provincial people's Committee, the central cities is responsible for the implementation of this Decree.