Chương 1 Luật Thuế tiêu thụ đặc biệt 1998: Những quy định chung

Chapter I

GENERAL PROVISIONS

Article 1.- Taxable objects:

The following goods and services shall be subject to the special consumption tax:

1. Goods:

a) Cigarettes, cigars;

b) Liquors;

c) Beers;

d) Under-24-seat cars;

e) Gasoline of various kinds, naphtha, reformate components and other compounds for mixing gasoline;

f) Air conditioners with a capacity of 90,000 BTU or less;

g) Playing cards;

h) Votive gilt paper, votive objects.

2. Services:

a) Dancing halls, massage parlors, karaoke bar;

b) Casinos, jackpot games;

c) Horse race or car race bet tickets;

d) Golf business: sale of membership cards, golf playing tickets.

Article 2.- Tax payers

Organizations and individuals (hereafter collectively referred to as establishments) that produce and/or import goods and provide services, which are subject to the special consumption tax, shall be special consumption tax payers.

Article 3.- Goods not subject to the special consumption tax

Goods defined in Clause 1, Article 1 of this Law shall not be subject to the special consumption tax in the following cases:

1. Goods which are directly exported, sold or consigned to export business establishments for export by production or processing establishments;

2. Goods which are imported in the following cases:

a) Humanitarian aid or non-refundable aid goods; gifts for State agencies, political organizations, socio-political organizations, social organizations, socio-professional organizations, people's armed forces units; belongings of foreign organizations and/or individuals that enjoy diplomatic immunities; personal effects within the duty-free luggage limit;

b) Goods which are transshipped, transited or transported through Vietnam's border;

c) Goods temporarily imported for re-export, or temporarily exported for re-import during the tax-free period;

d) Goods imported for duty-free sale under the prescribed regulations.

Article 4.- Obligations and responsibilities for implementing the Law on Special Consumption Tax

1. Those who are liable to the special consumption tax shall have obligation to pay tax fully and within the time limit prescribed by this Law.

2. The tax authorities shall, within their respective tasks and powers, have to strictly comply with the provisions of this Law.

3. State agencies, political organizations, socio-political organizations, social organizations, socio-professional organizations and people's armed forces units shall, within their respective functions and powers, have to supervise the observance of this Law and coordinate with the tax authorities in enforcing this Law.

4. Vietnamese citizens shall have to help the tax authorities and tax officials to enforce this Law.