Chapter II
TAX BASES
Article 4. Excise taxed prices
Excise taxed prices of excise tax-liable goods and services are specified in Article 6 of the Law on Excise Tax.
1. For domestically produced goods, the excise taxed price is determined as follows:
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Excise taxed price
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=
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Selling price exclusive of value-added tax
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1 + Excise tax rate
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Of which, the selling price exclusive of value-added tax is determined under the law on value-added tax.
a/ In case an excise tax-liable goods producer sells goods via its dependent cost-accounting establishments, the price serving as a basis for excise tax calculation is the selling price set by such an establishment. For a producer that sells goods via its agents selling goods at prices set by the producer for commissions only, the price serving as a basis for determining the excise taxed price is the commission-inclusive selling price set by that producer.
b/ In case an excise tax-liable goods producer sells goods via trading establishments, the price serving as a basis for excise tax calculation is the selling price set by that producer, which must not be 10% lower than the average selling price set by such a trading establishment.
If the producer's selling price is 10% lower than the selling price set by the trading establishment, the excise taxed price shall be fixed by the tax agency.
2. For imported goods, the excise taxed price is determined as follows:
Excise taxed price = Import-duty calculation price + Import duty.
The import-duty calculation price is determined under the law on import duty and export duty. For imported goods eligible for import duty exemption or reduction, the taxed price is exclusive of the exempted or reduced import duty amount.
3. For excise tax-liable goods, the taxed price is inclusive of the tare value.
For bottled beer, if a deposit is made for bottles, producers and customers shall make quarterly finalization of such deposit and include the deposit sum equivalent to the value of irrecoverable bottles in excise taxed turnover.
4. For excise tax-liable processed goods, the taxed price is the selling price set by the processing-ordering establishment or the selling price of products of the same or similar kind at the time of goods sale.
5. For goods produced in the form of business cooperation between a producer and an owner of goods trademarks (brands) or production technologies, the excise taxed price is the selling price set by that owner.
6. For goods sold on installment or deferred payment, the excise taxed price is the one-off selling price of such goods, exclusive of the installment or deferred payment interest.
7. For services, the excise taxed price is the service charge set by the service provider.
a/ For golf business, it is the selling price of membership cards or golf-playing tickets, inclusive of golf playing charge and deposit (if any). In case of trading in other goods or services not liable to excise tax, such goods or services are not liable to excise tax.
b/ For casino or prized video game business, it is the turnover from such business minus (-) the prize paid to customers.
c/ For betting business, it is the turnover from the sale of betting tickets minus the prizes.
d/ For dance hall, massage parlor and karaoke bar business, it is the turnover from such business, inclusive of turnover from catering services and other associated services.
e/ For lottery business, it is the turnover from the sale of tickets of lotteries permitted for business under law.
8. For goods and services used for barter, internal consumption, donation or sales promotion, their excised tax price is the excise taxed price of goods or services of the same or similar kind at the time of barter, internal consumption, donation or sales promotion.
9. Excise taxed prices of goods and services specified in this Article are inclusive of revenues in addition to goods selling prices or service charges (if any) enjoyed by production and business establishments.
a/ Taxed prices are calculated in Vietnam dong. In case taxpayers have foreign currency turnover, such foreign currency turnover must be converted into Vietnam dong at the average exchange rate on the inter-bank foreign currency market announced by the State Bank of Vietnam at the time of turnover generation, for determination of taxed prices.
b/ For goods, the time of turnover generation is the time of transfer of the right to own or use the goods to the purchaser, regardless of whether or not money has been collected; for services, the time of turnover generation is the time of completing service provision or the time of making a service provision invoice, regardless of whether or not money has been collected.
Article 5. Tax rates
Excise tax rates comply with the Excise Tariff specified in Article 7 of the Law on Excise Tax.
1. Cars designed for both passenger and cargo transportation as specified at Points 4d and 4g of the Excise Tariff are those designed with 2 or more rows of seats and fixed partitions between passenger compartments and cargo holds.
2. Cars running on gasoline in combination with bio-fuel or electricity as specified at Point 4e of the Excise Tariff are those which, according to manufacturer standards, are designed to have a mixed gasoline ratio not exceeding 70% of the total used fuel, and hybrid cars which, according to manufacturer standards, are designed to have a consumed gasoline ratio not exceeding 70% of the consumed fuel against the most gasoline-saving cars with the same seats and cylinder capacity on the Vietnamese market.
3. Cars running on bio-fuel or electricity as specified at Points 4f and 4g of the Excise Tariff are those which, according to manufacturer standards, are designed to run wholly on bio-fuel or electricity.
Tìm kiếm
Nghị định 26/2009/NĐ-CP (Bản Word)
Nghị định 26/2009/NĐ-CP (Bản Pdf)