THE MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No. 119/2003/TT-BTC
Hanoi, December 12, 2003
 CIRCULAR
GUIDING THE IMPLEMENTATION OF THE GOVERNMENT’S DECREE NO. 149/2003/ND-CP OF DECEMBER 4, 2003 WHICH DETAILS THE IMPLEMEN-TATION OF THE SPECIAL CONSUMPTION TAX LAW AND THE LAW AMENDING AND SUPPLEMENTING A NUMBER OF ARTICLES OF THE SPECIAL CONSUMPTION TAX LAW
Pursuant to May 20, 1998 Special Consumption Tax Law No. 05/1998/QH10;
Pursuant to June 17, 2003 Law No. 08/2003/QH11 Amending and Supplementing a Number of Articles of the Special Consumption Tax Law;
Pursuant to the Government’s Decree No. 149/2003/ND-CP of December 4, 2003 detailing the implementation of the Special Consumption Tax Law and the Law Amending and Supplementing a Number of Articles of the Special Consumption Tax Law;
Pursuant to the Government’s Decree No. 77/2003/ND-CP of July 1, 2003 defining the functions, tasks, powers and organizational structure of the Ministry of Finance,
The Ministry of Finance hereby guides the implementation as follows:
 
A. SCOPE OF APPLICATION OF SPECIAL CONSUMPTION TAX (SCT)
I. SCT-LIABLE OBJECTS AND SCT PAYERS

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1. SCT-liable objects:
SCT-liable objects prescribed in Article 1 of the Government’s Decree No. 149/2003/ND-CP of December 4, 2003 are the following goods and services, except for cases where goods are not subject to SCT prescribed in Section II, Part A of this Circular.
 

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