Chương 1 Nghị định 149/2003/NĐ-CP: Đối tượng, phạm vi áp dụng thuế tiêu thụ đặc biệt

Chapter I

OBJECTS AND SCOPE OF APPLICATION OF THE SPECIAL CONSUMPTION TAX

Article 1.- Subject to the special consumption tax are the following goods and services, except for cases prescribed in Article 3 of this Decree:

1. Goods:

a/ Cigarettes, cigars;

b/ Liquors;

c/ Beer;

d/ Under-24 seat cars;

e/ Gasoline of various kinds, naphtha, reformade components and other components for mixing gasoline;

f/ Air conditioners of a capacity of 90,000 BTU or under;

g/ Playing cards;

h/ Votive gilt paper, votive objects.

2. Services:

a/ Dancing halls, massage parlors, karaoke bars;

b/ Casino, jackpot games;

c/ Entertainment with bet tickets;

d/ Golf business: sale of golf club membership cards, golf playing tickets;

e/ Lottery business.

Article 2.- Special consumption tax payers include organizations and individuals (referred collectively to as establishments) that produce and/or import goods and/or provide services, which are subject to the special consumption tax as prescribed in Article 1 of this Decree.

Establishments producing goods subject to the special consumption tax shall have to pay special consumption tax thereon at the production stage.

Establishments importing goods subject to the special consumption tax shall have to pay special consumption tax thereon at the importation stage.

Establishments providing services subject to the special consumption tax shall have to pay special consumption tax on the services subject to the special consumption tax.

Article 3.- Goods defined in Clause 1, Article 1 of this Decree 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 and/or processing establishments.

In cases where the export business establishments purchase goods subject to the special consumption tax from production establishments for export but do not export the goods and consume them in the country, such export business establishments must declare and pay the special consumption tax.

2. Goods which are imported in the following cases:

a/ Import goods are:

- Humanitarian aid or non-refundable aid goods;

- Foreign organizations and individuals gifts for State agencies, political organizations, socio-political organizations, social organizations, socio-professional organizations and peoples armed force units. Such gifts shall be presented within the limits prescribed by the Government;

- Belongings of foreign organizations and/or individuals that enjoy the diplomatic immunities prescribed by the Vietnamese Government in accordance with the international treaties which Vietnam has signed or acceded to;

- Personal effects within the import tax-free luggage limits;

b/ Goods which are transshipped, transited or transported through Vietnamese territory in the following forms:

- Goods transported directly from the exporting countries ports to the importing countries ports without arriving at Vietnamese ports;

- Goods transported to Vietnamese ports then directly to the importing countries ports without going through the procedures for import into Vietnam;

- Goods deposited in bonded warehouses then transported to other countries without carrying out the procedures for import into Vietnam under the Regulation on Bonded Warehouses;

- Goods transited and/or transported through Vietnams border gates and/or borders on the basis of the agreements signed between the two governments or between branches or localities, as permitted by the Prime Minister;

c/ Goods temporarily imported for re-export and goods temporarily exported for re-import during the grace period, as prescribed by the Law on Import Tax and Export Tax;

d/ Goods imported for duty-free sale to Vietnam-based foreign agencies and foreigners that enjoy the diplomatic immunities and are exempt from import tax under the prescribed regimes;

Goods imported for duty-free sale at duty-free shops at international airports, seaports and railway stations or border gates.

Establishments, which import goods items not subject to the special consumption tax under the provisions in Clause 2 of this Article, and use them for other purposes, shall have to make special consumption tax declaration and payment within 3 days after such goods are delivered for use for other purposes.

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