Which types of automobiles are exempt trom excise trực tiếp bóng đá việt nam hôm nay in Vietnam?
Which types of automobiles are exempt trom excise trực tiếp bóng đá việt nam hôm nay in Vietnam?
According to Clause 1, Article 2 of theLaw on excise trực tiếp bóng đá việt nam hôm nay 2008(amended by Clause 1, Article 1 of theAmended Law on excise trực tiếp bóng đá việt nam hôm nay 2014), goods subject to excise trực tiếp bóng đá việt nam hôm nay include:
Taxable Goods
1. Goods:
a) Cigarettes, cigars, and other tobacco products for smoking, inhaling, chewing, sniffing, or sucking;
b) Alcohol;
c) Beer;
d) Automobiles under 24 seats, including dual-purpose vehicles for both passenger and cargo transport with at least two rows of seats, and designed with a fixed partition between the passenger compartment and the cargo compartment;
e) Motorbikes with over 125 cm3 engine capacity;
f) Aircraft, yachts;
g) All types of gasoline;
h) Air conditioners with a capacity of 90,000 BTU or less;
i) Playing cards;
k) Votive paper and similar items.
...
According to the above regulations, automobiles fall under the category subject to excise trực tiếp bóng đá việt nam hôm nay. However, pursuant to Clause 4, Article 3 of theLaw on excise trực tiếp bóng đá việt nam hôm nay 2008, goods not subject to excise trực tiếp bóng đá việt nam hôm nay include the following cases:
Non-taxable Goods
The goods prescribed in Clause 1, Article 2 of this Law are not subject to excise trực tiếp bóng đá việt nam hôm nay in the following cases:
...
4. Ambulances; vehicles transporting prisoners; hearses; vehicles designed with both seating and standing positions for 24 or more persons; vehicles operating in recreation, entertainment, and sports areas not registered for regular road traffic;
...
Thus, there are05 types of automobilesexempt from excise trực tiếp bóng đá việt nam hôm nay, including:
(i) Ambulances;
(ii) Vehicles transporting prisoners; hearses;
(iii) Vehicles designed with both seating and standing positions for 24 or more persons;
(iv) Vehicles operating in recreation, entertainment, and sports areas not registered for regular road traffic.
Which types of automobiles are exempt from excise trực tiếp bóng đá việt nam hôm nay in Vietnam? (Image from the Internet)
What is the excise taxrate for automobiles under 24 seats in Vietnam?
The excise trực tiếp bóng đá việt nam hôm nay rate for automobiles under 24 seats is specified in Clause 4, Section I of the excise trực tiếp bóng đá việt nam hôm nay Tariff prescribed in Article 7 of theLaw on excise trực tiếp bóng đá việt nam hôm nay 2008(amended by Clause 4, Article 1 of theAmended Law on excise trực tiếp bóng đá việt nam hôm nay 2014, Clause 2, Article 2 of theAmended Law on Value-added trực tiếp bóng đá việt nam hôm nay, excise trực tiếp bóng đá việt nam hôm nay, and trực tiếp bóng đá việt nam hôm nay Administration 2016and Article 8 of theAmended Law on Public Investment, Public-Private Partnership Investment, Investment, Housing, Bidding, Electricity, Enterprises, excise trực tiếp bóng đá việt nam hôm nay, and Civil Judgment Enforcement 2022), as follows:
| Goods, services | trực tiếp bóng đá việt nam hôm nay rate (%) |
| (i) Passenger vehicles with up to 9 seats, except for those specified in (v), (vi), and (vii) | |
| - Engine capacity up to 1,500 cm3 | 35 |
| - Engine capacity over 1,500 cm3 up to 2,000 cm3 | 40 |
| - Engine capacity over 2,000 cm3 up to 2,500 cm3 | 50 |
| - Engine capacity over 2,500 cm3 up to 3,000 cm3 | 60 |
| - Engine capacity over 3,000 cm3 up to 4,000 cm3 | 90 |
| - Engine capacity over 4,000 cm3 up to 5,000 cm3 | 110 |
| - Engine capacity over 5,000 cm3 up to 6,000 cm3 | 130 |
| - Engine capacity over 6,000 cm3 | 150 |
| (ii) Passenger vehicles with 10 to under 16 seats, except for those specified in (v), (vi), and (vii) | 15 |
| (iii) Passenger vehicles with 16 to under 24 seats, except for those specified in (v), (vi), and (vii) | 10 |
| (iv) Dual-purpose vehicles for both passenger and cargo transport, except for those specified in (v), (vi), and (vii) | |
| - Engine capacity up to 2,500 cm3 | 15 |
| - Engine capacity over 2,500 cm3 up to 3,000 cm3 | 20 |
| - Engine capacity over 3,000 cm3 | 25 |
| (v) Gasoline-powered vehicles combined with electric or biofuel energy, in which gasoline accounts for no more than 70% of total energy used | 70% of the trực tiếp bóng đá việt nam hôm nay rate applied to similar vehicles as specified in (i), (ii), (iii), and (iv) |
| (vi) Biofuel-powered vehicles | 50% of the trực tiếp bóng đá việt nam hôm nay rate applied to similar vehicles as specified in (i), (ii), (iii), and (iv) |
| (vii) Electric vehicles | |
| (vii-1) Battery-powered electric vehicles | |
| - Passenger vehicles with up to 9 seats | |
| + From March 1, 2022, to February 28, 2027 | 3 |
| + From March 1, 2027 | 11 |
| - Passenger vehicles with 10 to under 16 seats | |
| + From March 1, 2022, to February 28, 2027 | 2 |
| + From March 1, 2027 | 7 |
| - Passenger vehicles with 16 to under 24 seats | |
| + From March 1, 2022, to February 28, 2027 | 1 |
| + From March 1, 2027 | 4 |
| - Dual-purpose vehicles for both passenger and cargo transport | |
| + From March 1, 2022, to February 28, 2027 | 2 |
| + From March 1, 2027 | 7 |
| (vii-2) Other electric vehicles | |
| - Passenger vehicles with up to 9 seats | 15 |
| - Passenger vehicles with 10 to under 16 seats | 10 |
| - Passenger vehicles with 16 to under 24 seats | 5 |
| - Dual-purpose vehicles for both passenger and cargo transport | 10 |
| (viii) Motorhomes irrespective of engine capacity | 75 |
How to determinetax base for imported automobiles under 24 seatsin Vietnam?
The trực tiếp bóng đá việt nam hôm nay base for excise trực tiếp bóng đá việt nam hôm nay on imported automobiles under 24 seats is determined according to Clause 2, Article 6 of theLaw on excise trực tiếp bóng đá việt nam hôm nay 2008(amended by Clause 3, Article 1 of theAmended Law on excise trực tiếp bóng đá việt nam hôm nay 2014, Clause 1, Article 2 of theAmended Law on Value-added trực tiếp bóng đá việt nam hôm nay, excise trực tiếp bóng đá việt nam hôm nay, and trực tiếp bóng đá việt nam hôm nay Administration 2016and the content provisions on exchange rates in determining the trực tiếp bóng đá việt nam hôm nay base as annulled by Point d, Clause 2, Article 6 of theAmended Law on excise trực tiếp bóng đá việt nam hôm nay 2014) as follows:
- The trực tiếp bóng đá việt nam hôm nay base for excise trực tiếp bóng đá việt nam hôm nay on imported automobiles at the import stage is the import duty-paid price plus import duty.
- In case imported goods are exempt from or reduced from import duty, the trực tiếp bóng đá việt nam hôm nay base does not include the exempted or reduced import duty amount.
- Imported goods subject to excise trực tiếp bóng đá việt nam hôm nay can deduct the excise trực tiếp bóng đá việt nam hôm nay amount paid at the import stage when determining the trực tiếp bóng đá việt nam hôm nay amount payable at the sale stage.
