Luật thuế tiêu thụ đặc biệt năm 2025 số 66/2025/QH15: Toàn văn

LAW

ON EXCISE TAX

Pursuant to the Constitution of the Socialist Republic of Vietnam;

The National Assembly hereby promulgates the Law on Excise Tax.

Chapter I

GENERAL PROVISIONS

Article 1. Scope

This Law provides for taxable objects and non-taxable objects, taxpayers, tax bases, tax refund, tax credit, and reduction of excise tax.

Article 2. Taxable objects

1. Goods subject to excise tax include:

a) Tobacco, as provided in the Law on prevention and control of tobacco harms;

b) Liquor (alcoholic beverages), as provided in the Law on prevention and control of alcohol and beer harms;

c) Beer, as provided in the Law on prevention and control of alcohol and beer harms;

d) Motor vehicles with fewer than 24 seats, including: passenger cars; four-wheeled passenger motor vehicles; passenger pick-up trucks; double-cabin pick-up trucks; and VAN-type trucks with two or more rows of seats and a fixed partition between the passenger and cargo compartments;

dd) Two-wheeled and three-wheeled motorcycles with a cylinder capacity exceeding 125 cm³;

e) Aircraft, helicopters, gliders, and yachts;

g) All types of gasoline;

h) Air conditioners with a capacity from over 24,000 BTU to 90,000 BTU, except those designed by the manufacturer exclusively for installation in means of transport, including automobiles, railway carriages, aircraft, helicopters, ships, and boats. In cases where organizations or individuals sell or import separately the components of an air conditioner (indoor or outdoor units), the goods sold or imported (indoor or outdoor units) shall still be subject to excise tax as if they were a complete air-conditioning unit;

i) Playing cards;

k) Joss paper and votive paper products, excluding those that are children’s toys or teaching aids;

l) Beverages under the National Technical Standards (TCVN) with a sugar content of more than 5g/100mL.

Goods specified in this Clause refer to finished products, excluding components for assembling such goods.

2. Taxable services include:

a) Nightclub business;

b) Massage and karaoke business;

c) Casino business; prize-winning electronic games, including jackpot machines, slot machines, and other similar types;

d) Betting business, including sports betting, entertainment betting, and other forms of betting as prescribed by law;

dd) Golf business;

e) Lottery business.

3. Where it is necessary to amend or supplement taxable objects to suit the socio-economic context in each period, the Government shall submit to the Standing Committee of the National Assembly for consideration and decision, and report to the National Assembly at the nearest session.

4. The Government shall provide detailed regulations on this Article.

Article 3. Non-taxable objects

1. Goods specified in Clause 1, Article 2 of this Law shall not be subject to excise tax in the following cases:

a) Goods produced, processed, or processed under contract by organizations or individuals for direct export abroad, or sold/entrusted to other traders for export abroad;

b) Imported goods, including:

b1) Humanitarian aid, non-refundable aid (including goods imported with non-refundable aid funds approved by competent authorities); humanitarian relief goods, emergency relief goods to remedy consequences of war, natural disasters, epidemics; gifts from foreign organizations and individuals to State agencies, political organizations, socio-political organizations, political-socio-professional organizations, social organizations, socio-professional organizations, people’s armed forces units, public sector entities within the duty-free quotas prescribed by the law on export and import duties; gifts and presents to individuals in Vietnam within the duty-free quotas prescribed by the law on export and import duties;

b2) Goods in transit as prescribed by the Law on commerce and Law on foreign trade management; transshipped or transported goods; goods imported from abroad into bonded warehouses and then exported to another country in accordance with the Law on customs;

b3) Goods temporarily imported for re-export and temporarily exported for re-import, which are exempt from import/export duty within the prescribed time limit under the Law on export and import duties. If such goods are not re-exported/re-imported within the prescribed time limit, or are sold or used for other purposes within the temporary import/export period, traders must pay excise tax;

b4) Personal belongings of foreign organizations or individuals entitled to diplomatic immunity; goods within the duty-free luggage allowance as prescribed by the Law on export and import duties; imported goods sold at duty-free shops under the law;

b5) Exported goods that had been subject to excise tax but are re-imported into Vietnam after being returned by foreign buyers;

c) Aircraft, helicopters, gliders, and yachts used for business purposes in transporting goods, passengers, or tourists, and aircraft, helicopters, gliders used for security, defense, ambulance, rescue, fire-fighting, pilot training, filming, photography, mapping, or agricultural production purposes;

d) Ambulances; prison vans; hearses; motor vehicles designed with both seats and standing places for 24 passengers or more; passenger motor vehicles and four-wheeled motor vehicles that are not registered for road use and are operated only within amusement parks, sports facilities, historical sites, hospitals, schools, and other specialized motor vehicles as prescribed by the Government.

2. Where it is deemed necessary to amend non-taxable objects in line with socio-economic circumstances from time to time, the Government shall submit to the Standing Committee of the National Assembly for consideration and decision, and report to the National Assembly at its nearest session.

3. The Government shall provide detailed regulations on this Article.

Article 4. Taxpayers

1. Excise taxpayers are organizations and individuals that manufacture, process, or import goods, and provide services subject to excise tax.

2. In cases where organizations or individuals engaged in export business purchase excisable goods from manufacturers for export but subsequently sell such goods for domestic consumption instead of exporting them, those organizations or individuals shall be liable to pay excise tax.

Chapter II

TAX BASES

Article 5. Tax bases and calculation methods

1. Tax bases:

a) For ad valorem tax calculation: the tax base is the taxable price of excisable goods or services multiplied by the applicable tax rate;

b) For specific tax calculation: the tax base is the quantity of excisable goods multiplied by the specific (fixed) tax amount.

2. Calculation methods:

Where:

Article 6. Taxable price

1. The taxable price for excise tax purposes is the selling price or service fee exclusive of excise tax, environmental protection tax, and value-added tax, and is determined as follows:

a) For domestically manufactured goods and imported goods: the selling price set by manufacturers or importers

In cases where excise taxable goods are sold to a trading enterprise that has a parent-subsidiary relationship, or where the producer, importer, and trading enterprise are affiliates under the same parent company, or are otherwise related parties, the taxable price for excise tax purposes must not be lower than a certain percentage of the average selling price applied by independent trading enterprises purchasing directly from the manufacturer or importer, as prescribed by the Government.

b) For imported goods, the excise taxable price at the time of importation shall be the customs value as prescribed by the law on export and import duties, plus import duty, plus any additional import duties in accordance with the law on import duties or export duties (if applicable). Where the imported goods are exempted from, or granted reductions in, import duty or additional import duties, the excise taxable price shall not include the exempted or reduced amounts of import duty or additional import duties.

c) For processed goods: the taxable price shall be the selling price set by the ordering organization/individual, or the selling price of similar or equivalent products at the time of sale;

d) For goods produced under a business cooperation contract between a manufacturer and an organization/individual that owns or uses a brand name or production technology: the taxable price shall be the selling price set by the brand/technology owner or user. Where goods are manufactured under license and transferred to a branch or representative office of a foreign company in Vietnam for distribution, the taxable price shall be the selling price set by such branch or representative office;

dd) For installment or deferred payment sales: the taxable price shall be the one-off selling price, exclusive of installment/deferred payment interest.

For excisable goods sold with services involving rental of a part or component of such goods, the taxable price shall be the price of similar or equivalent goods at the time of the transaction;

e) For golf business, the excise taxable price shall be the selling price of membership cards, golf playing tickets, including green fees, practice range fees, course maintenance fees, buggy rental, caddy fees, deposits (if any), and any other charges related to golf, paid by golfers or members to the golf business entities or individuals.

g) For casino operations, prize-winning electronic games, and betting activities, the taxable price is the revenue from such activities minus the amount of winnings paid out to customers and the refunded amounts for unused betting stakes (if any).

h) For discotheque, massage, and karaoke businesses, the taxable price is the total revenue from such activities, including revenue from food and beverage services and other related services.

i) For lottery businesses, the taxable price is the revenue from ticket sales of all lottery types permitted by law.

2. For goods and services used for exchange, internal consumption, donation, gift, or promotion, the taxable price is the excise taxable price of goods or services of the same type or equivalent at the time of the transaction.

3. The taxable price of goods and services under this Article includes any additional charges collected (if any) and retained by the business entity.

4. The Government shall elaborate this Article.

Article 7. Time of excise tax determination

1. For goods: the time of determining excise tax is the time when ownership or the right to use the goods is transferred to the buyer, regardless of whether payment has been received.

2. For services: the time of determining excise tax is the time when the service provision is completed, or the time when the service invoice is issued, regardless of whether payment has been received.

3. For imported goods: the time of determining excise tax is the time of customs declaration registration.

Article 8. Excise tax rates and specific tax amounts

1. Excise tax rates and specific tax amounts applicable to goods and services are provided in the following Excise Tax Schedule:

EXCISE TAX SCHEDULE

2. The specific excise tax amounts on cigarettes prescribed at Point a, Section 1, Part I of this Excise Tax Schedule shall apply to a pack of 20 cigarettes. The Government shall provide guidance on converting the specific tax amounts for packs containing a different number of cigarettes.

The specific excise tax amounts on cigars prescribed at Point b, Section 1, Part I of this Excise Tax Schedule shall apply to cigars weighing 20 grams per stick. The Government shall provide guidance on converting the specific tax amounts applicable to cigarette packs containing a number of cigarettes other than 20.

Chapter III

TAX REFUND, TAX CREDIT, TAX REDUCTION

Article 9. Tax refund and tax credit

1. Taxpayers of excise tax shall be entitled to a refund of tax already paid in the following cases:

a) Goods being imported raw materials for the production or processing of exported goods.

The excise tax refund under this Point shall only apply to the actual quantity of goods exported abroad;

b) Tax finalization upon dissolution or bankruptcy in case of unutilized excise tax credit.

In case a partnership is converted into a cooperative, the cooperative shall inherit the overpaid excise tax or unutilized excise tax credit of the partnership to credit or claim refund in accordance with regulations;

c) Refund of excise tax under international treaties to which the Socialist Republic of Viet Nam is a party.

2. Taxpayers producing goods subject to excise tax from inputs on which excise tax has already been paid, if possessing valid invoices/documents, shall be entitled to credit the excise tax paid on inputs when determining the excise tax payable at the production stage.

For taxpayers permitted to produce and blend bio-gasoline, any unutilized excise tax credit on mineral gasoline used as input for producing/blending bio-gasoline (including unutilized excise tax credit from the preceding tax period) may be offset against excise tax payable on other taxable goods or services arising in the period. Unutilized excise tax credit on mineral gasoline used for bio-gasoline production after offsetting shall be carried forward to the next period or refunded.

Excise tax refund shall be sourced from the central government budget’s excise tax revenues.

3. Importers of goods subject to excise tax shall be entitled to credit the excise tax paid at the import stage when determining the excise tax payable upon domestic sale.

4. The Government shall elaborate this Article.

Article 10. Tax reduction

1. Taxpayers producing goods subject to excise tax who suffer difficulties due to natural disasters or unexpected accidents shall be entitled to a tax reduction.

2. The tax reduction shall be determined based on actual loss caused by natural disasters or unexpected accidents, but not exceeding 30% of the excise tax payable for the year of damage and not exceeding the value of damaged property after compensation (if any).

3. Procedures and documentation for tax reduction shall comply with the Law on Tax Administration.

Chapter IV

IMPLEMENTATION PROVISIONS

Article 11. Entry into force

1. This Law shall come into force as of January 1, 2026.

2. The Law on Excise Tax No. 27/2008/QH12 as amended by Law No. 70/2014/QH13, Law No. 71/2014/QH13, Law No. 106/2016/QH13, and Law No. 03/2022/QH15 shall cease to be effective from the effective date of this Law.

This Law was adopted by the National Assembly of the Socialist Republic of Viet Nam, Legislature XV, at its 9th Session, on 14 June 2025.