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Does excisetax apply to e-cigarettes in Vietnam?

Pursuant to Article 2 of theLaw on excise trực tiếp bóng đá k+ 2008, as amended by Clause 1, Article 1 of theLaw on excise trực tiếp bóng đá k+ Amendment 2014, certain provisions are specified as follows:

Taxable Objects

1. Goods:

a) Cigarettes, cigars, and other preparations derived from tobacco designed for smoking, inhaling, chewing, sniffing, or sucking;

b) Alcoholic drinks;

c) Beer;

d) Automobiles with less than 24 seats, including dual-purpose vehicles designed with a fixed partition between the passenger compartment and the cargo area;

đ) Motorcycles with over 125cm3 engine cylinder capacity;

e) Aircraft and yachts;

g) Various gasoline types;

h) Air conditioners with a capacity of 90,000 BTU or less;

i) Playing cards;

k) Votive paper and votive goods.

2. Services:

a) Night club business;

b) Massage parlor and karaoke business;

c) Casino business; prize-winning e-games including jackpot, slot machines, and similar devices;

d) Betting business;

dd) Golf business, including the sale of membership cards and golf playing tickets;

e) Lottery business.

Thus, according to the above regulation, e-cigarettes are not subject to excise trực tiếp bóng đá k+.

Does excise trực tiếp bóng đá k+ apply to e-cigarettes in Vietnam?(Image from the Internet)

What entities are exempt fromexcisetax in Vietnam?

According to Article 3 of theLaw on excise trực tiếp bóng đá k+ 2008, as amended by Clause 2, Article 1 of theLaw on excise trực tiếp bóng đá k+ Amendment 2014, the following specific regulations apply to non-taxable entities:

- Goods produced, directly exported by manufacturing facilities or sold, consigned to other business establishments for export;

- Imported goods including:

+ Humanitarian aid, non-refundable donations; gifts to government agencies, political organizations, social-political organizations, socio-professional organizations, social organizations, socio-professional organizations, armed forces units, gifts to individuals in Vietnam as per the regulations of the Government of Vietnam;

+ Goods in transit or borrowed to pass through Vietnamese customs or borders, trans-shipped according to the Government of Vietnam's regulations;

+ Temporarily imported goods for re-export and temporarily exported goods for re-import not subject to import or export taxes within the time limits prescribed by the law on export and import taxes;

+ Personal effects of foreign organizations or individuals eligible for diplomatic immunity; goods carried by passengers within duty-free allowance; goods imported for duty-free sale according to the law;

- Aircraft and yachts used for the purpose of commercial freight transport, passenger transport, tourism, and aircraft used for security and defense purposes;

- Ambulance vehicles; prisoner transport vehicles; funeral vehicles; vehicles designed for both seating and standing carrying 24 or more people; vehicles operating within recreational parks, sports complexes that are not registered for circulation and do not participate in traffic;

- Goods imported from abroad into non-tariff zones, goods purchased domestically for sale into non-tariff zones and only used within the non-tariff zones, goods traded between non-tariff zones, except for passenger vehicles with less than 24 seats.

Which entities areexcisetaxpayers in Vietnam?

According to Article 4 of theLaw on excise trực tiếp bóng đá k+ 2008, there are specific regulations as follows:

- Entities responsible for paying excise trực tiếp bóng đá k+ are organizations and individuals producing, importing goods, and providing services subject to excise trực tiếp bóng đá k+.

- In cases where organizations or individuals engaging in export business purchase goods subject to excise trực tiếp bóng đá k+ from manufacturing facilities for export but sell them domestically, the export business entities are liable to pay the excise trực tiếp bóng đá k+.

What are the regulations on trực tiếp bóng đá k+ refunds and deductions in Vietnam?

According to Article 8 of theLaw on excise trực tiếp bóng đá k+ 2008, specific regulations on trực tiếp bóng đá k+ refunds and deductions are outlined as follows:

- Taxpayers are entitled to trực tiếp bóng đá k+ refunds in the following cases:

+ Temporarily imported goods for re-export;

+ Goods are raw materials imported for manufacturing or processing export goods;

+ trực tiếp bóng đá k+ finalization upon merger, consolidation, division, splitting, dissolution, bankruptcy, ownership conversion, business transformation, or cessation of activities, resulting in overpaid trực tiếp bóng đá k+;

+ Decisions for trực tiếp bóng đá k+ refund issued by competent authorities according to the law and international treaties to which the Socialist Republic of Vietnam is a member.

+ trực tiếp bóng đá k+ refunds according to point a and point b of clause 1 involve only goods actually exported.

- Taxpayers producing goods subject to excise trực tiếp bóng đá k+ using materials that have already been taxed, provided with legitimate documentation, are allowed to deduct the paid trực tiếp bóng đá k+ on materials when determining the trực tiếp bóng đá k+ payable at the production stage.