According to the Decree 60, Decree 24/2000/NCP on 31/7/2000, Decree 27/2003/NCP on 19/3/2000, clause 7 of the Decree 158/2003/NCP on 10/12/2003 and Decree 148/NCP on 23/7/2004
According to the Decree 60, Decree 24/2000/NCP on
1. Enterprises are temporally delayed imported taxes for the imported materials and means used to produce exported products in the period of delaying imported tax as regulations.
2. Enterprises are under no imported taxes for:
- Equipment, machines, specially made means of transportation in the line of technologies which haven’t been manufactured in our country to build fixed properties of the enterprises.
In cases of the line of equipment, synchronous machines in the categories of no value added tax, among which there are kinds of equipment, machines manufactured in our country, no value added taxes are applied for the whole line of equipment, synchronous machines;
- Construction means that can’t be manufactured in our country to make fixed properties of the enterprises.
- Imported materials to manufacture products to provide for the industries directly make exported goods.
3. A tariff of 0% for the exported goods and services.
- Imported services include: services directly provided to organizations, individuals over sea and services used outside the border of Vietnam; services provided to processing and exporting enterprises( except international transportation, goods, services directly provided to international transportation; services of reassurance to abroad ; credits, financial investment, investing stock to abroad).
- Imported goods include: goods exported to abroad, goods exported to the processing and exporting zones and other specific cases are considered as exported as the decision of the government (except exported products are natural resources of crude minerals).
4. Others, depending on the fields of operation, VAT includes 2 scales: 5% and 10%.
The tariff of 5% is mainly applied for goods and services in fields:
- Pure water for household use and production.
- Agricultural products, manufacturing agricultural products, products used in agriculture.
- Products served for culture, health care, education.
- Scientific and technological services.
- Coal, soil, rock, sand, gravel, basic chemicals, mechanical products, products of metallurgy, lamination, pull of ferrous and nonferrous and precious metals.
- Machines of automatic treatment of data and their spare parts (including computers and their spare parts).
Other goods and services are under a tariff of 10%
Special consumption tariffs
|
|
Commodities, services
|
Tariff (%)
|
| I.
|
Commodities
|
|
| 1.
|
Cigarettes, cigars
|
|
|
|
a) Filter cigarettes produced mainly from imported raw materials, cigars
|
65
|
|
|
b) Filter cigarettes produced mainly from domestic raw materials
|
45
|
|
|
c) Cigarettes without filters
|
25
|
| 2.
|
Alcohols
|
|
|
|
a) Alcohol of more than 400
|
75
|
|
|
b) Alcohol from 20 to 400
|
30
|
|
|
c) Alcohol below 200, liquors
|
15
|
| 3.
|
Beers |
|
|
|
a) Bottled, canned, draught beers |
75
|
|
|
b) Draft beers |
30
|
| 4.
|
Automobiles |
|
|
|
a) Automobiles of less than 5 seats |
80
|
|
|
b) Automobiles of 6 to 15 seats |
50
|
|
|
c) Automobiles of 16 to 24 seats |
25
|
| 5. |
Petrol, naphtha, reformed components and other components for petrol preparation. |
10
|
| 6. |
Conditioners of less than 90,000 BTU power |
15 |
| 7. |
Gambling |
40 |
| 8. |
Votive papers, votive objects |
70 |
| II. |
Services |
|
| 1. |
Discotheque, massages, karaoke services |
30 |
| 2. |
Casino, jackpot games |
25 |
| 3. |
Gambling entertainment |
25 |
| 4. |
Golf service, selling membership-card, golf tickets |
10 |
| 5. |
Lottery |
15 |
.
(Source: Peoples’ Committee of Dong Nai province)
