| THE GOVERNMENT -----------
No. 26/2009/ND-CP | SOCIALIST REPUBLIC OF VIETNAM Independence- Freedom- Happiness ------------- Hanoi, March 16, 2009 |
DECREE
Detailing a number of articles of the Law on Excise Tax
THE GOVERNMENT
Pursuant to the December 25, 2001 Law on Organization of the Government;
Pursuant to the November 14, 2008 Law on Excise Tax;
Pursuant to the November 29, 2006 Law on Tax Administration;
At the proposal of the Minister of Finance,
DECREES:
Chapter I
SCOPE AND OBJECTS OF APPLICATION
Article 1.
Scope of regulation
This Decree details and guides a number of articles of the Law on Excise Tax.
Article 2.
Taxable objects
1. Excise tax-liable objects are specified in Article 2 of the Law on Excise Tax.
a/ Aircraft and yachts specified at Point f, Clause 1, Article 2 of the Law on Excise Tax are those for civil use.
b/ Gasoline of all kinds, naphtha, reformade components and other components for mixing gasoline, specified at Point g, Clause 1, Article 2 of the Law on Excise Tax, includes also condensates.
c/ Votive gilt papers and votive objects specified at Point j, Clause 1, Article 2 of the Law on Excise Tax exclude those which are children’s toys, teaching aids and decorative objects.
d/ Betting business specified at Point d, Clause 2, Article 2 of the Law on Excise Tax covers betting for sports and entertainment activities and other forms of betting as prescribed by law.
2. Excise tax-liable goods specified in Clause 1, Article 2 of the Law on Excise Tax are complete commodities, excluding component sets used for assembling these commodities.
Article 3.
Non-taxable objects
Objects not liable to excise tax are specified in Article 3 of the Law on Excise Tax.
1. Imported goods not liable to excise tax mentioned at Point a, Clause 2, Article 3 of the Law on Excise tax include:
a/ Goods imported as humanitarian aid or non-refundable aid, including also goods imported with non-refundable aid as approved by competent agencies; goods provided as humanitarian assistance or urgent relief for overcoming consequences of wars, natural disasters or epidemics;
b/ Overseas organizations’ or individuals’ gifts for state agencies, political organizations, socio-political organizations, socio-political-professional organizations, social organizations, socio-organizations, social organizations, socio-professional organizations or people’s armed forces units;
c/ Donations or gifts for individuals in Vietnam within the law-prescribed quotas.
2. Goods transited or transported via Vietnamese border gates or borders and goods transported to and from border gate as specified at Point b, Clause 2, Article 3 of the Law on Excise Tax include:
a/ Goods transported from exporting countries to importing countries via Vietnamese border gates but procedures for their import into and export from Vietnam are not carried out;
b/ Goods transported from exporting countries to importing countries via Vietnamese border gates and brought into bonded warehouses but procedures for their import into and export from Vietnam are not carried out;
c/ Goods transited or transported via Vietnamese border gates or borders under agreements signed between the Vietnamese Government and foreign governments or between agencies and representatives authorized by the Vietnamese Government and foreign governments;
d/ Goods transported from exporting countries to importing countries not via Vietnamese border gates.
3. Aircraft and yachts are those used for commercial transportation of cargos, passengers and tourists.
Aircraft and yachts not used for commercial transportation of cargos, passengers and tourists are liable to excise tax under the Law on Excise Tax and the Finance Ministry’s guidance.
4. Cars specified in Clause 4, Article 3 of the Law on Excise Tax include cars which, according to manufacturer standards, are designed to be used as ambulances, prison vans or hearses; cars designed with both seats and standing places for transporting 24 or more people; and cars operating in recreation, entertainment and sports areas which neither are registered for circulation nor move on roads.
5. Air-conditioners are those of a capacity of 90,000 BTU or less which, according to manufacturer standards, are designed only to be fitted aboard means of transport, such as cars train carriages, ships, boats or aircraft.
