Chương 4 Luật thuế tiêu thụ đặc biệt 1990: Giảm thuế, miến thuế tiêu thụ đặc biệt

Chapter IV

REDUCTION OF AND EXEMPTION FROM SPECIAL SALES TAX

Article 19

Cases of exemption from and reduction of tax are as follows:

1. Where the establishment which produces goods subject to special sales tax is adversely affected by natural disaster, war or other contingencies.

2. Where the establishment, which has just established or has just expanded and applied new manufacturing technology, makes a loss as a result of paying all its special sales tax due, it shall be considered for a reduction of tax, provided that the level of reduction is not more than thirty (30) per cent of the tax due within a period of two years.

The Government shall provide provisions on the basic of exemption from and reduction of tax in this article.