Law No. 08/2003/QH11 dated June 17, 2003 of the National Assembly amending and supplementing a number of Articles of the Law on Special Consumption Tax
THE NATIONAL ASSEMBLY
SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
Hanoi, June 17, 2003
AMENDING AND SUPPLEMENTING A NUMBER OF ARTICLES OF THE LAW ON SPECIAL CONSUMPTION TAX
(No. 08/2003/QH11 of June 17, 2003)
Pursuant to the 1992 Constitution of the Socialist Republic of Vietnam, which was amended and supplemented under Resolution No. 51/2001/QH10 of December 25, 2001 of the 10th session of the Xth National Assembly;
This Law amends and supplements a number of articles of the May 20, 1998 Law on Special Consumption Tax.
Article 1.- To amend and supplement a number of articles of the Law on Special Consumption Tax:
1. Article 1 is amended and supplemented as follows:
"Article 1.- Taxable objects
The following goods and services shall be subject to the special consumption tax:
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a/ Cigarettes, cigars;
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 less;
g/ Playing cards;
h/ Votive gilt paper, votive objects;
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a/ Dancing halls, massage parlors, karaoke bars;
b/ Casinos, jackpot games;
c/ Entertainment with bet tickets;
d/ Golf business: sale of golf club membership cards, golf playing tickets;
e/ Lottery business."
2. Clause 6 of Article 6 is amended and supplemented as follows:
"6. For home-made liquors and beers, casinos, jackpot games and golf business, the special consumption tax calculation prices shall be specified by the Government.
The special consumption tax calculation prices of goods and services defined in this Article shall also include surcharges enjoyed by business establishments.
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