List of Vietnam Law
Law No. 106/2016/QH13 dated April 06, 2016 of the National Assembly on amendments to some articles of the Law on value-added tax, the Law on special excise duty and the Law on tax administration
Date: 4/6/2016
THE NATIONAL ASSEMBLY
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SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness --------------- |
Law No. 106/2016/QH13
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Hanoi, April 06, 2016
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No.
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Goods/service
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Tax rate (%)
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4
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Motor vehicles for the transport of fewer than 24 people
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|
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a) Motor vehicles for the transport of not more than 9 people, except for those specified in Point 4dd, 4e, and 4g of this Schedule
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- Of a cylinder capacity not exceeding 1,500 cm3
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|
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+ From July 01, 2016 to December 31, 2017 inclusive
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40
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+ From January 01, 2018
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35
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|
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- Of a cylinder capacity exceeding 1,500 cm3 but not exceeding 2,000 cm3
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|
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+ From July 01, 2016 to December 31, 2017 inclusive
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45
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+ From January 01, 2018
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40
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- Of a cylinder capacity exceeding 2,000 cm3 but not exceeding 2,500 cm3
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50
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- Of a cylinder capacity exceeding 2,500 cm3 but not exceeding 3,000 cm3
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|
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+ From July 01, 2016 to December 31, 2017 inclusive
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55
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+ From January 01, 2018
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60
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- Of a cylinder capacity exceeding 3,000 cm3 but not exceeding 4,000 cm3
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90
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- Of a cylinder capacity exceeding 4,000 cm3 but not exceeding 5,000 cm3
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110
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- Of a cylinder capacity exceeding 5,000 cm3 but not exceeding 6,000 cm3
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130
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- Of a cylinder capacity exceeding 6,000 cm3
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150
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b) Motor vehicles for the transport of 10 - 15 people, except for those specified in Point 4dd, 4e, and 4g of this Schedule
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15
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c) Motor vehicles for the transport of 16 - 23 people, except for those specified in Point 4dd, 4e, and 4g of this Schedule
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10
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d) Motor vehicles for the transport of both passengers and cargoes, except for those specified in Point 4dd, 4e, and 4g of this Schedule
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|
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- Of a cylinder capacity not exceeding 2,500 cm3
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15
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- Of a cylinder capacity exceeding 2,500 cm3 but not exceeding 3,000 cm3
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20
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- Of a cylinder capacity exceeding 3,000 cm3
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25
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dd) Motor vehicles running on both gasoline and electricity or bioenergy, the proportion of gasoline consumption does not exceed 70% of total energy used
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70% of tax rates applied to vehicles of the same kind specified in Point 4a, 4b, 4c, and 4d of this Schedule
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e) Motor vehicles running on bioenergy
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50% of tax rates applied to vehicles of the same kind specified in Point 4a, 4b, 4c, and 4d of this Schedule
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g) Motor vehicles running on electricity
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|
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- For the transport of not more than 9 people
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15
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- For the transport of 10 - 15 people
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10
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- For the transport of 16 - 23 people
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5
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- For the transport of both passengers and cargoes
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10
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h) Motorhomes regardless of cylinder capacity
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|
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- From July 01, 2016 to December 31, 2017 inclusive
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70
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- From January 01, 2018
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75
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PRESIDENT OF THE NATIONAL ASSEMBLY
(Signed and sealed) Nguyen Thi Kim Ngan (This translation is for reference only)
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