VietlawOnline

blue-check Automobile parts and accessories are not subject to excise tax

Official letter No. 1516/BTC-CST dated February 17th, 2022 of the Ministry of Finance regarding policy on exemption from excise tax on domestically – manufactured accessories to support the automobile manufacturing and assembly industry
Posted: 21/2/2022 9:09:23 AM | Latest updated: 21/2/2022 3:36:23 PM (GMT+7) | LuatVietnam: 5395 | Vietlaw: 549
VietlawOnline

The Ministry of Finance notes that point d clause 1 Article 2 of the Law on Excise tax No. 27/2008/QH12status2 only regulates that under-24 seat cars are taxable objects, excluding automobile parts and accessories.

Accordingly, automobile parts and accessories now are not subject to excise tax.

Ms Phuong Thao (VietlawOnline.com)
Please tag VietlawOnline.com when reposting this article
Related documents
Not found
Penalty document
Unknown
Information
Effective Date Unknown
ExpiredDate Unknown
Published Vietlaw's Newsletter No. 549
Files attachment
vnflag pdficon CV1516-17022022BTC.pdf
vnflag wordicon CV1516-17022022BTC.docx
enflag pdficon CV1516-17022022BTC[VLO].pdf
Timeline
No data

Tax of Special Consumption

blue-check Automobile parts and accessories are not subject to excise tax
blue-check Sugary drinks may be imposed excise tax
blue-check Air conditioners installed on cars, drilling platforms shall be exempt from excise tax
blue-check Amendments to regulations on special excise duty
blue-check
blue-check Regarding excise tax on fermented fruit juice with ABV less than 5%
blue-check How to determine excise tax on outsourced goods
blue-check [Merged] - Regulations on excise duty 2016
blue-check Regarding guidelines on declaration and payment of excise tax
blue-check Introduction of new provisions on excise tax applicable from 2016
blue-check The new guidelines on declaration and refund of excise tax
red-check The new provisions on excise duty (applicable from 2016)
blue-check [Merged] - Law on special excise duty
blue-check The Law amending the Law on excise tax
red-check Law on Excise Tax