Consolidated Document No. 111/VBHN-VPQH dated 20 May 2026 issued by the National Assembly Office on the Special Consumption Tax Law, incorporating amendments and supplements under Law No. 09/2026/QH16, provides as follows:

by KMC Consulting Company Limited

1. Taxable and Non-taxable Subjects

  • Taxable goods: Cigarettes; liquor; beer; automobiles with fewer than 24 seats; motorcycles with a cylinder capacity of 125 cm³ or more; aircraft, helicopters, gliders, and yachts; gasoline of all types; air conditioners with a capacity exceeding 24,000 BTU and up to 90,000 BTU; playing cards; votive papers and votive objects; and beverages containing more than 5g of sugar per 100ml in accordance with national standards. Taxable services: Nightclub business, massage services, karaoke services, casinos, prize-winning electronic games, betting businesses, golf businesses, and lottery businesses.
  • Non-taxable subjects: Goods exported abroad; humanitarian aid goods; goods in transit; aircraft and yachts used for transportation, tourism, search and rescue purposes; and certain specialized vehicles serving national defense and security purposes in accordance with the law.

2. Taxpayers

  • Organizations and individuals producing goods subject to Special Consumption Tax (SCT), organizations and individuals importing goods subject to SCT, as well as organizations and individuals conducting businesses providing services subject to SCT, are obligated to declare and pay tax in accordance with regulations.

3. Tax Calculation Basis

  • SCT Payable = SCT Taxable Price × SCT Rate
  • Taxable Price: The selling price of the manufacturing establishment, the import price (for imported goods at the border gate), or the service provision price.
  • Tax Rate: Percentage tax rates (%) and absolute tax amounts are applied as specifically prescribed in the Tax Schedule for each type of goods.
    • The absolute tax amount applicable to cigarettes specified at Point a, Item 1, Section I of this Tax Schedule applies to a pack of 20 cigarettes.
    • The absolute tax amount applicable to cigars specified at Point b, Item 1, Section I of this Tax Schedule applies to cigars weighing 20 grams per cigar.

4. Tax Refunds and Tax Credits

  • Tax refunds are granted in certain cases:
    • Imported materials used for the production of exported goods.
    • Upon dissolution or bankruptcy where there remains uncredited tax.
    • In accordance with international treaties to which Vietnam is a member.
  • Taxpayers are entitled to tax credits in certain cases:
    • Input materials on which SCT has been paid and which are used for producing goods subject to SCT.
    • SCT paid at the importation stage may be credited when the goods are sold domestically in accordance with regulations.
    • A separate mechanism applies to mineral gasoline used for the production and blending of biofuel gasoline.

For more detailed information about this or related Tax Advisory, please don't hesitate to contact us.
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