Chương I Nghị định 108/2015/NĐ-CP hướng dẫn Luật Thuế tiêu thụ đặc biệt và Luật Thuế tiêu thụ đặc biệt sửa đổi: Phạm vi và đối tượng áp dụng

Chapter I

SCOPE AND REGULATED ENTITIES

Article 1. Scope

This Decree elaborates and provides guidelines for some Article of the Law on excise duty and the Law on amendments to the Law on excise duty.

Article 2. Taxable commodities and services

1. The  commodities and services subject to excise tax (hereinafter referred to as taxable commodities) are specified in Article 2 of the Law on excise duty and Clause 1 Article 1 of the Law on amendments to the Law on excise duty.

a) Aircraft and cruise ships mentioned in Point e Clause 1 Article 2 of the Law on excise duty are those used for civil purposes.

b) Votive objects mentioned in Point k Clause 1 Article 2 of the Law on excise duty do not include child’s toys and teaching materials.

c) Betting business mentioned in Point d Clause 2 Article 2 of the Law on excise duty include sports betting, entertainment betting, and other forms of betting prescribed by law.

2. Goods subject to excise tax mentioned in Clause 1 Article 2 of the Law on excise duty are finished products, not including knock-down kits for assembly such products.

Article 3. Non-taxable commodities and services

The commodities and services not subject to excise tax (hereinafter referred to as non-taxable commodities and services) are specified in Article 3 of the Law on excise duty and Clause 2 Article 1 of the Law on amendments to the Law on excise duty.

1. Imported goods not subject to excise tax mentioned in Point a Clause 2 Article 3 of the Law on excise duty include:

a) Humanitarian aid, grant aid, including imported goods covered by grant aid approved by competent authorities, humanitarian aid and emergency aid serving recovery from wars, natural disasters, epidemics;

b) Gifts of overseas organizations and individuals for state agencies, political organizations, socio-political organizations, socio-political-professional organizations, social organizations, socio-professional organizations, the people’s armed forces;

c) Gifts for Vietnamese individuals within the limits.

2. Goods in transit, goods transported through Vietnam’s border or border checkpoint mentioned in Point b Clause 2 Article 3 of the Law on excise duty include:

a) Goods transported from the exporting country to the importing country through a Vietnam’s checkpoints without following procedures for importing into Vietnam and procedures for exporting from Vietnam;

b) Goods transported from the exporting country to the importing country through a Vietnam’s checkpoint and moved to a bonded warehouse without following procedures for importing into Vietnam and procedures for exporting from Vietnam;

c) Goods transited, transported through Vietnam’s border or border checkpoints  under an Agreement between Vietnam and another country, or between the agencies/representatives authorized by Vietnam’s government and another country’s government;

d) Goods transported from the exporting country to the importing country without going through any Vietnam’s checkpoint.

3. Aircraft, cruise ships for the transport of cargo, passengers, tourists, and aircraft serving national defense and security purposes.

Aircraft and cruise ships not serving the transport of cargo, passengers, tourists, or national defense and security purposes are subject to excise tax according to the Law on excise duty and instructions of the Ministry of Finance.

4. Motor vehicles mentioned in Clause 4 Article 3 of the Law on excise duty are vehicles designed by their manufacturers to be used as ambulances, prisoner transport vehicles, hearses, vehicles for both seated and standing passengers for at least 24 people; motor vehicles that are not registered, running within amusement parks or sport stadiums and not running on public roads, special-use vehicles, motor vehicles that are not registered and not used on public roads shall be specified by the Ministry of Finance in cooperation with relevant Ministries and agencies.

5. Air conditioners with cooling capacity of 90,000 BTU or lower installed on vehicles, including motor vehicles, carriages, ships, aircraft.

6. Goods imported goods into free trade zones, goods sold from inland to a free trade zone and used within the free trade zone, goods traded between free trade zones  except: goods brought into free trade zones having residences and no hard fences, motor vehicles for the transport of fewer than 24 people.