| 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.
Article 2.- Special consumption tax payers include organizations and individuals (referred collectively to as establishments) that produce and/or import goods and/or provide services, which are subject to the special consumption tax as prescribed in Article 1 of this Decree.
Establishments producing goods subject to the special consumption tax shall have to pay special consumption tax thereon at the production stage.
Establishments importing goods subject to the special consumption tax shall have to pay special consumption tax thereon at the importation stage.
