Full text of Decree No. 360/2025/ND-CP detailing the implementation of the Law on Special Consumption Tax

The subjects of application of Decree No. 360/2025/ND-CP include:

• Taxpayers as stipulated in Article 4 of the Law on Special Consumption Tax 2025.
• Tax administration authorities in accordance with the law on tax administration.
• Other relevant organizations and individuals.

Decree No. 360/2025/ND-CP stipulates that taxable objects subject to special consumption tax include:

Taxable objects subject to special consumption tax shall be implemented in accordance with the provisions of Article 2 of the Law on Special Consumption Tax 2025. The cases stipulated at points d, e, h, and l of Clause 1, Clause 2, and Clause 3 of Article 2 of the Law on Special Consumption Tax 2025 are specified as follows:

• Motor vehicles with engines and fewer than 24 seats, including passenger cars; four-wheeled motor vehicles for passenger transportation; pick-up passenger vehicles; double-cabin pick-up trucks for cargo transportation; VAN trucks with two or more rows of seats, designed with a fixed partition between the passenger compartment and the cargo compartment, excluding the types of vehicles stipulated at point d, Clause 1, Article 3 of the Law on Special Consumption Tax 2025 and those stipulated in Clause 6, Article 4 of Decree No. 360/2025/ND-CP.
• Aircraft, helicopters, gliders, and yachts, excluding those stipulated at point c, Clause 1, Article 3 of the Law on Special Consumption Tax 2025 and those stipulated in Clause 5, Article 4 of Decree No. 360/2025/ND-CP.
• Air conditioners with a capacity exceeding 24,000 BTU up to 90,000 BTU (in which capacity means the nominal cooling capacity as announced by the manufacturer), excluding those designed by the manufacturer solely for installation on means of transport including automobiles, railway carriages, aircraft, helicopters, ships, and boats. In cases where organizations or individuals manufacture and sell, or import, separate components such as outdoor units or indoor units, the goods sold or imported (outdoor units or indoor units) shall still be subject to special consumption tax as complete products (complete air conditioners).
• Soft drinks in accordance with National Standards (TCVN) with sugar content exceeding 5g/100ml as stipulated at point l, Clause 1, Article 2 of the Law on Special Consumption Tax, specifically soft drinks in accordance with the National Standards of Vietnam (TCVN 12828:2019) on soft drinks.
• Sugar content shall be determined as the total sugar content stated on the product label in accordance with the regulations of the Minister of Health on the content and manner of declaration of nutritional components and nutritional values on food labels. In cases where imported products have not yet been labeled in accordance with the regulations of the Minister of Health on the content and manner of declaration of nutritional components and nutritional values on food labels, importing organizations and individuals shall be responsible for self-determination, declaration, and calculation and payment of tax in accordance with regulations.
• Discotheque business and karaoke business in accordance with Decree No. 54/2019/ND-CP dated June 19, 2019 of the Government on karaoke service business and discotheque service business, as amended and supplemented by Decree No. 148/2024/ND-CP dated November 12, 2024.
• Massage business as determined in accordance with specialized laws, classified as a conditional business line.
• Casino business in accordance with Decree No. 03/2017/ND-CP dated January 16, 2017 of the Government on casino business, as amended and supplemented by Decree No. 145/2024/ND-CP dated November 4, 2024; prize-winning electronic games including jackpot machines, slot machines, and similar machines as stipulated in Decree No. 121/2021/ND-CP dated December 27, 2021 of the Government on the business of prize-winning electronic games for foreigners.
• Betting business including sports betting, entertainment betting, and other forms of betting in accordance with Decree No. 06/2017/ND-CP dated January 24, 2017 of the Government on the business of betting on horse racing, dog racing, and international football, as amended and supplemented by Article 9 of Decree No. 151/2018/ND-CP dated November 7, 2018 of the Government amending and supplementing a number of Decrees on investment and business conditions under the state management of the Ministry of Finance.
• Golf business in accordance with Decree No. 52/2020/ND-CP dated April 27, 2020 of the Government on investment in construction and business of golf courses, as amended and supplemented by Article 107 of Decree No. 31/2021/ND-CP dated March 26, 2021 of the Government detailing and guiding the implementation of a number of articles of the Law on Investment 2020, including driving range business, sale of membership cards, and golf playing tickets.
• Lottery business in accordance with Decree No. 30/2007/ND-CP dated March 1, 2007 of the Government on lottery business, as amended and supplemented by Decree No. 78/2012/ND-CP dated October 5, 2012 of the Government and Article 4 of Decree No. 151/2018/ND-CP dated November 7, 2018.