THE GOVERNMENT
-------
SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
----------
No. 149/2003/ND-CP
Hanoi, December 4, 2003
 DECREE
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
THE GOVERNMENT
Pursuant to the December 25, 2001 Law on Organization of the Government;
Pursuant to May 20, 1998 S pecial Consumption Tax Law No. 05/1998/QH10 and June 17, 2003 Law No. 08/2003/QH11 Amending and Supplementing a Number of Articles of the Special Consumption Tax Law;
At the proposal of the Minister of Finance,
DECREES:
Chapter I
OBJECTS AND SCOPE OF APPLICATION OF THE SPECIAL CONSUMPTION TAX
Article 1.- Subject to the special consumption tax are the following goods and services, except for cases prescribed in Article 3 of this Decree:
1. Goods:
a/ Cigarettes, cigars;
b/ Liquors;
c/ Beer;
d/ Under-24 seat cars;
e/ Gasoline of various kinds, naphtha, reformade components and other components for mixing gasoline;
f/ Air conditioners of a capacity of 90,000 BTU or under;
g/ Playing cards;
h/ Votive gilt paper, votive objects.
2. Services:
a/ Dancing halls, massage parlors, karaoke bars;
b/ Casino, jackpot games;
c/ Entertainment with bet tickets;
d/ Golf business: sale of golf club membership cards, golf playing tickets;
e/ Lottery business.