Vietnam Legal Documents Database

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Topic >> Tax-of-Special-Consumption
  • fa-check-circle Official Letter No. 7037/TCHQ-TXNK - Regarding excise tax on fermented fruit juice with ABV less than 5% ( 30-Oct-2017)
    The document is to reply to the question about whether or not “fermented fruit juice” is subject to excise tax. read more
  • fa-check-circle Official Letter No. 3876/TCT-KK - How to determine excise tax on outsourced goods ( 28-Aug-2017)
    Under this Official letter, for the case in which in a contract on processing of cigarettes, the involved parties have agreed that the processor will perform the obligations to declaration and payment of excise tax on behalf of the party ordering the processing, the payable excise tax shall be determined according to Clause 2 Article 2 of Circular No. 130/2016/TT-BTC.
  • fa-check-circle Merged document No. 18/VBHN-BTC - [Merged] - Regulations on excise duty 2016 ( 21-Oct-2016)
    This document is to merge the amendments, supplements of Decree No. 100/2016/ND-CPfa-exclamation-circle dated July 1st, 2016 to the Government's Decree No. 108/2015/ND-CP dated October 28th, 2015 on guidelines for some articles of the Law on excise duty and the Law on amendments, supplements to some articles of the Law on excise duty.
  • fa-check-circle Official Letter No. 3017/TCT-DNL - Regarding guidelines on declaration and payment of excise tax ( 5-Jul-2016)
    According to Clause 1b Article 5 of Circular No. 195/2015/TT-BTC, where a manufacturer of goods subject to excise tax (except for cars having fewer than 24 seats) sells such goods to trading establishments, taxable prices are selling prices and must not fall below 7% of the average price of products of the same kind sold by the trading establishments in the month. read more
  • fa-check-circle Official Letter No. 5362/TCT-CS - Introduction of new provisions on excise tax applicable from 2016 ( 14-Dec-2015)
    The document is to introduce some new provisions on excise tax of Circular No. 195/2015/TT-BTC in comparison with the earlier provisions provided in Circular No. 05/2012/TT-BTCfa-minus-circle read more
  • fa-check-circle Circular No. 195/2015/TT-BTC - The new guidelines on declaration and refund of excise tax ( 24-Nov-2015)
    One of the new noticeable points of this Circular is the addition of entity exempted from excise tax. Accordingly, goods imported to non-tariff zones, goods sold among non-tariff zones (except for cars having fewer than 24 seats) are also entitled to exemption of excise tax read more
  • fa-check-circle Decree No. 108/2015/NĐ-CP - The new provisions on excise duty (applicable from 2016) ( 28-Oct-2015)
    This Decree elaborates and provides guidelines for some Articles of the Law on excise duty and the Law on amendments to the Law on excise duty No. 70/2014/QH13 read more
  • fa-check-circle Merged document No. 06/VBHN-VPQH - [Merged] - Law on special excise duty ( 11-Dec-2014)
    The document is to merge the amendments, supplements of Law No. 70/2014/QH13 dated November 26th, 2014 and Law No. 71/2014/QH13 dated November 26th, 2014 to the Law on special excise duty No. 27/2008/QH12fa-exclamation-circle dated November 14th, 2008.
  • fa-check-circle Law No. 70/2014/QH13 - The Law amending the Law on excise tax ( 26-Nov-2014)
    This Law is to amend, supplement the following articles of Law on excise tax No. 27/2008/QH12: read more
  • fa-minus-circle Circular No. 05/2012/TT-BTC - New guidance on excise tax ( 5-Jan-2012)
    Under Circular No 05, there are seven cases in which taxable goods are not subject to special sales taxes, including (i) automobiles used for emergency medical care, hearses, or in entertainment; (ii) naphtha, condensate, reformate components and other components used as raw materials to produce products (except petrol); (iii) air conditioners with a capacity of 90,000BTU or less to mount on vehicles. read more
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