The regulation stipulates the objects subject to and not subject to special excise duty, taxpayers, bases for tax calculation, tax refund, tax deduction and reduction of special excise duty in Vietnam. It applies to goods such as cigarettes, liquor, beer, automobiles, motorcycles, airplanes, gasoline, air conditioners, playing cards, joss paper, and non-alcoholic beverages with a sugar content of more than 5g/100ml, as well as services like discotheques, massages, casinos, betting, golf, and lotteries. It abolishes the Law on Special Excise Duty No. 27/2008/QH12.

Contents

Chapter I: General Provisions

Chapter II: Bases for Tax Calculation

Chapter III: Tax Refund, Tax Deduction, Tax Reduction

Chapter IV: Implementation Provisions