ON ELABORATION OF IMPLEMENTATION OF A NUMBER OF ARTICLES OF THE LAW ON EXCISE TAX

This Decree elaborates taxable objects prescribed in Article 2, non-taxable objects prescribed in Article 3, taxable price prescribed in Article 6, methods for determination of entities eligible for application of the provision at Section 4dd of the Excise tax schedule and conversion of specific tax amounts applicable to cigarette packs and cigar sticks prescribed in Article 8, and tax refund and tax credit prescribed in Article 9 of the Law on excise tax.

Regulated entities of this Decree include:

1. Taxpayers prescribed in Article 4 of the Law on excise tax.

2. Tax administration authorities in accordance with the law on tax administration.

3. Other relevant organizations and individuals.

Taxable objects subject to excise tax shall be in accordance with Article 2 of the Law on excise tax.  Cases prescribed at Points d, e, h, l Clause 1, Clause 2, and Clause 3 Article 2 of the Law on excise tax are prescribed as follows:

1. Motor vehicles with fewer than 24 seats, including: passenger cars; four-wheeled passenger motor vehicles; passenger pick-up trucks; double-cabin pick-up trucks; VAN-type trucks with two or more rows of seats and a fixed partition between the passenger compartment and the cargo compartment, excluding vehicle types prescribed at Point d Clause 1 Article 3 of the Law on excise tax and prescribed at Clause 6 Article 4 of this Decree.

2. Aircraft, helicopters, gliders, and yachts, excluding types prescribed at Point c Clause 1 Article 3 of the Law on excise tax and prescribed at Clause 5 Article 4 of this Decree.

3. Air conditioners with a capacity from over 24,000 BTU to 90,000 BTU (where capacity means the nominal cooling capacity announced by the manufacturer), except those designed by the manufacturer exclusively for installation in means of transport including automobiles, railway carriages, aircraft, helicopters, ships, and boats. Where organizations or individuals sell or import separately the components being indoor units or outdoor units, the goods sold or imported (indoor units or outdoor units) shall still be subject to excise tax as finished products (complete air-conditioning units).

4. Beverages under the National Technical Standards (TCVN) with a sugar content of more than 5g/100ml prescribed at Point l Clause 1 Article 2 of the Law on excise tax include:

a) Beverages under the Vietnam National Technical Standard (TCVN 12828:2019) on beverages;

b) Sugar content is determined as total sugar stated on product labels in accordance with regulations of the Minister of Health on contents and methods of indicating nutritional components and nutritional values on food labels. Where imported products have not been labeled in accordance with such regulations of the Minister of Health on contents and methods of indicating nutritional components and nutritional values on food labels, importing organizations or individuals shall be responsible for self-determination, declaration, calculation, and payment of tax in accordance with regulations.

5. Nightclub 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 nightclub service business, as amended by Decree No. 148/2024/ND-CP dated November 12, 2024.

6. Massage business determined in accordance with specialized laws as a conditional business line.

7. Casino business in accordance with Decree No. 03/2017/ND-CP dated January 16, 2017 of the Government on casino business, as amended by Decree No. 145/2024/ND-CP dated November 4, 2024; prize-winning electronic games including jackpot machines, slot machines, and similar machines in accordance with Decree No. 121/2021/ND-CP dated December 27, 2021 of the Government on prize-winning electronic games business for foreigners.

8. 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 betting business for horse racing, dog racing, and international football, as amended by Article 9 of Decree No. 151/2018/ND-CP dated November 7, 2018 of the Government on amendments to a number of decrees on investment and business conditions under the state management scope of the Ministry of Finance.

9. Golf business in accordance with Decree No. 52/2020/ND-CP dated April 27, 2020 of the Government on investment in construction and golf course business, as amended by Article 107 of Decree No. 31/2021/ND-CP dated March 26, 2021 of the Government on elaboration of and guidelines for implementation of a number of articles of the Law on investment, including driving range business and sale of membership cards and golf playing tickets.

10. Lottery business in accordance with Decree No. 30/2007/ND-CP dated March 1, 2007 of the Government on lottery business, as amended 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.

11. Where it is necessary to amend taxable objects to suit the socio-economic context in each period, the Ministry of Finance shall take charge and cooperate with relevant ministries and agencies to report to the Government for submission to the Standing Committee of the National Assembly for consideration and decision, and report to the National Assembly at the nearest session.

Non-taxable objects subject to excise tax are goods and services not prescribed in Article 2 of the Law on excise tax and prescribed in Article 3 of the Law on excise tax. A number of cases are prescribed as follows:

1. Goods produced, processed, or processed under contract by organizations or individuals for direct export abroad, or sold or entrusted to other organizations or individuals engaged in trading for export abroad. Exported goods prescribed in this Clause do not include: goods sold from inland areas into non-tariff zones; goods produced, processed, processed under contract, or traded among non-tariff zones.

2. Goods temporarily imported for re-export and temporarily exported for re-import that are not subject to import duty or export duty within the time limit prescribed by the law on export and import duties. Where the re-export or re-import period is exceeded, or where goods are sold or their use purpose is changed within the temporary import or temporary export period, organizations or individuals engaged in trading shall pay excise tax.

a) Temporarily imported goods for re-export that are actually re-exported within the period during which import duty is not payable in accordance with the law on export and import duties are not subject to excise tax corresponding to the quantity actually re-exported.

b) Temporarily exported goods for re-import that are actually re-imported within the period during which export duty is not payable in accordance with the law on export and import duties are not subject to excise tax corresponding to the quantity actually re-imported.

3. Goods for use by foreign organizations or individuals in accordance with diplomatic immunity standards prescribed in Appendices I, II, and III to Decree No. 134/2016/ND-CP dated September 1, 2016 of the Government on elaboration of a number of articles of and measures for implementation of the Law on export and import duties, as amended by Decree No. 18/2021/ND-CP dated March 11, 2021; goods within duty-free luggage allowances prescribed in Article 6 of Decree No. 134/2016/ND-CP dated September 1, 2016 of the Government on elaboration of a number of articles of and measures for implementation of the Law on export and import duties; imported goods for sale at duty-free shops in accordance with Decree No. 68/2016/ND-CP dated July 1, 2016 of the Government on conditions for trading in duty-free goods, warehouses, locations for customs procedures, gathering, inspection, and customs supervision, as amended by Decree No. 67/2020/ND-CP dated June 15, 2020 and Decree No. 100/2020/ND-CP dated August 28, 2020 of the Government on duty-free goods trading.

4. Exported goods on which excise tax has been paid by manufacturers or importers that are returned by foreign parties upon importation are non-taxable goods not prescribed in Clause 1 of this Article, provided that dossiers evidencing the return of goods and documents evidencing payment of excise tax are submitted in accordance with regulations.

Goods prescribed in this Clause must meet the condition of not having been used, processed, or further manufactured.

5. Aircraft, helicopters, gliders, and yachts used for business purposes in transporting goods, passengers, or tourists, and aircraft, helicopters, and gliders used for purposes of security, defense, ambulance, rescue, salvage, fire-fighting, pilot training, filming, photography, mapping, and agricultural production.

Aircraft, helicopters, gliders, and yachts falling within the non-taxable objects prescribed in this Clause include cases where organizations or individuals import or manufacture them for leasing for purposes eligible for non-taxation; where the use purpose is changed from the originally determined non-taxable purpose, they shall become subject to excise tax. Of which:

a) Organizations or individuals engaged in trading that import aircraft, helicopters, gliders, or yachts and change their use purpose shall declare and pay excise tax to customs authorities in accordance with guidance of the Ministry of Finance on customs procedures, customs inspection and supervision, export duty, import duty, and tax administration for exported and imported goods.

b) Organizations or individuals engaged in trading that domestically manufacture aircraft, helicopters, gliders, or yachts and change their use purpose shall perform excise tax payment obligations on behalf of manufacturers and shall declare and pay excise tax based on the residual value after deducting depreciated value in accordance with regulations to the directly managing tax authority.

6. For automobiles and four-wheeled passenger motor vehicles prescribed at Point d Clause 1 Article 3 of the Law on excise tax, such vehicles are those designed by manufacturers for use as ambulances, prison vans, hearses; vehicles designed with both seating and standing space to carry 24 passengers or more; passenger motor vehicles and four-wheeled passenger motor vehicles that are not registered for circulation and operate only within amusement parks, entertainment areas, sports facilities, historical sites, hospitals, and schools; and specialized motor vehicles serving security and defense purposes as determined by the Ministry of Public Security or the Ministry of National Defense. The Ministry of Construction shall take charge and cooperate with relevant agencies to determine and provide specific guidance on other specialized vehicles eligible for non-taxation where arising.

Passenger motor vehicles and four-wheeled passenger motor vehicles that are not registered for circulation and operate only within amusement parks, entertainment areas, sports facilities, historical sites, hospitals, and schools prescribed in this Clause must have documents evidencing operation limited to such areas. Vehicles not registered for circulation are vehicles not registered for participation in road traffic in accordance with the law on road traffic order and safety.

Where passenger motor vehicles and four-wheeled passenger motor vehicles prescribed in this Clause change their use purpose from the originally determined non-taxable purpose, they shall become subject to excise tax. In particular:

a) Organizations or individuals engaged in trading that import passenger motor vehicles or four-wheeled passenger motor vehicles and change their use purpose shall declare and pay excise tax to customs authorities in accordance with guidance of the Ministry of Finance on customs procedures, customs inspection and supervision, export duty, import duty, and tax administration for exported and imported goods.

b) Organizations or individuals engaged in trading that domestically manufacture passenger motor vehicles or four-wheeled passenger motor vehicles and change their use purpose shall perform excise tax payment obligations on behalf of manufacturers and shall declare and pay excise tax based on the residual value after deducting depreciated value in accordance with regulations to the directly managing tax authority.

7. Where it is necessary to amend non-taxable objects to suit the socio-economic context in each period, the Ministry of Finance shall take charge and cooperate with relevant ministries and agencies to report to the Government for submission to the Standing Committee of the National Assembly for consideration and decision, and report to the National Assembly at the nearest session.

8. The Ministry of Finance shall provide guidance on documents for determination of non-taxable objects prescribed in Clauses 1, 2, and 6 of this Article.

The taxable price shall be determined in accordance with Article 6 of the Law on excise tax. Cases prescribed at Points a, c, d, e, g, h Clause 1 and Clause 3 Article 6 of the Law on excise tax are prescribed as follows:

1. For domestically manufactured goods and imported goods, the taxable price shall be the selling price set by manufacturing organizations or individuals and importing organizations or individuals.

a) The excise taxable price for sold goods (excluding tobacco products) shall be determined as follows:

Where selling price exclusive of value-added tax shall be determined in accordance with the law on value-added tax; environmental protection tax shall be determined in accordance with the law on environmental protection tax.

b) For sold tobacco products, the excise taxable price shall be determined as follows:

Where selling price exclusive of value-added tax shall be determined in accordance with the law on value-added tax. When determining the excise taxable price for tobacco, mandatory contributions and support funds as prescribed shall not be deducted.

c) Where manufacturing organizations or individuals, or importing organizations or individuals, sell excisable goods through dependent-accounting affiliated enterprises, the price serving as the basis for excise tax calculation shall be the selling price set by such dependent-accounting enterprise.

d) Where manufacturing organizations or individuals, or importing organizations or individuals, sell goods through agents selling at the prescribed prices set by such manufacturers or importers and earning commissions only, the selling price serving as the basis for determination of the excise taxable price shall be the price prescribed by such manufacturers or importers, without deduction of commissions.

dd) Where excisable goods are sold to trading enterprises having a parent-subsidiary relationship, or subsidiaries under the same parent company, with the manufacturing enterprise or importing enterprise, or where the trading enterprise has an affiliated relationship, the selling price serving as the basis for determination of the excise taxable price must not be lower by 7% than the average selling price applied by trading enterprises purchasing directly from the manufacturer or importer for sale.

Where manufacturing organizations or individuals, or importing organizations or individuals, establish multiple intermediary trading enterprises having a parent-subsidiary relationship, or subsidiaries under the same parent company, or having an affiliated relationship, the selling price serving as the basis for determination of the excise taxable price must not be lower by 7% than the average selling price applied by such trading enterprises when selling to trading enterprises that do not have a parent-subsidiary relationship, or subsidiaries under the same parent company, or an affiliated relationship, with the manufacturing organizations or individuals, or importing organizations or individuals. For automobiles, the average selling price of the trading enterprise for comparison purposes shall be the automobile selling price excluding optional equipment and spare parts additionally installed by the trading enterprise at the customer’s request.

Determination of affiliated relationships among manufacturing enterprises, importing enterprises, and trading enterprises shall be carried out in accordance with the law on tax administration.

2. For processed goods subject to excise tax, the excise taxable price shall be the selling price of the goods as sold by the ordering organization or individual, or the selling price of similar or equivalent products at the same time of sale.

Where the ordering organization or individual sells goods to a trading enterprise having a parent-subsidiary relationship, or subsidiaries under the same parent company, with the manufacturing enterprise or importing enterprise, or where the trading enterprise has an affiliated relationship, the taxable price shall be determined in accordance with Point dd Clause 1 of this Article.

3. For goods produced under a business cooperation arrangement between manufacturing organizations or individuals and organizations or individuals using or owning the goods’ brand (trademark) or production technology, the excise taxable price shall be the selling price of the organization or individual using or owning such brand or production technology. Where manufacturing organizations or individuals produce under a franchising license and transfer goods to a branch or representative of a foreign company in Vietnam for product distribution, the excise taxable price shall be the selling price of such branch or representative of the foreign company in Vietnam.

Where such enterprises sell goods to a trading enterprise having a parent-subsidiary relationship, or subsidiaries under the same parent company, with the manufacturing enterprise or importing enterprise, or where the trading enterprise has an affiliated relationship, the taxable price shall be determined in accordance with Point dd Clause 1 of this Article.

4. For excisable goods, the taxable price shall not exclude the value of packaging, bottles, or containers.

For bottled beer, where a bottle deposit is applied, on a quarterly basis the manufacturer and the customer shall carry out settlement of the bottle deposit amount, and the deposit amount corresponding to the value of bottles not recovered must be included in revenue for excise tax purposes.

5. For services, the excise taxable price shall be the service price charged by the business organization or individual exclusive of value-added tax and exclusive of excise tax, determined as follows:

The service price exclusive of value-added tax serving as the basis for determination of the excise taxable price for certain services is prescribed as follows:

a) For golf business, it shall be the selling price of membership cards and golf playing tickets, including green fees, practice range ticket fees, turf maintenance fees, buggy rental, caddy fees, deposits (if any), and other revenues related to golf paid by golfers or members to golf business organizations or individuals. Where the deposit is refunded to the depositor, the excise tax amount paid on such deposit to be refunded shall be determined as overpaid excise tax and shall be handled in accordance with the law on tax administration. Where the golf business organization or individual also provides other goods and services not subject to excise tax such as hotels, food and beverages, sale of goods, or games, the excise taxable price for golf business shall not include the prices of such goods and services.

b) For casino services and prize-winning electronic games services, it shall be the amount collected from such activities minus the amount refunded to customers for unused amounts and the winnings paid to customers (if any). The amount collected means the amount collected from exchanging token currency for players at counters or tables and the amount collected from prize-winning electronic game machines.

c) For betting business, the price serving as the basis for determination of the excise taxable price shall be revenue from betting ticket sales minus (-) winnings paid to customers, excluding revenue from admission tickets for entertainment events associated with betting activities.

d) For nightclub, massage, and karaoke business, the price serving as the basis for determination of the excise taxable price shall be revenue from activities at nightclubs, massage establishments, and karaoke establishments, including revenue from food and beverage services and other accompanying services.

6. The excise taxable price for goods and services prescribed in this Article includes any additional charges collected (if any) that the business organization or individual is entitled to retain.

Where an importing organization or individual or a manufacturing organization or individual imports or produces multiple types of excisable goods and provides multiple types of excisable services subject to different excise tax rates, the excise taxable price must be determined separately for each type of goods and services. Where separate determination is not possible, the importing or manufacturing organization or individual must calculate and pay excise tax based on the excise taxable price subject to the highest excise tax rate applicable to the goods/services produced or traded by such organization or individual, in which the excise taxable price shall be the total selling price of goods and total service price charged by the importing or manufacturing organization or individual exclusive of value-added tax and exclusive of excise tax (determined according to the highest excise tax rate applicable to the goods/services produced or traded by such organization or individual).

1. Gasoline-powered automobiles combined with electric energy prescribed at Section 4dd of the excise tax schedule means electric hybrid automobiles in accordance with regulations of the Ministry of Construction.

2. For electric hybrid automobiles classified under the same sub-category as automobiles prescribed at Section 4a of the excise tax schedule, determination of gasoline use proportion not exceeding 70% of total energy used shall be determined by one of the following two methods:

a) Method 1: Compare gasoline fuel consumption under the combined (hybrid) cycle of the electric hybrid automobile with the average gasoline fuel consumption of gasoline-only internal combustion engine automobiles of the same cylinder capacity category under the classification prescribed at Section 4a of the excise tax schedule. The gasoline consumption ratio of the electric hybrid automobile compared to the average gasoline consumption of gasoline-only internal combustion engine automobiles of the same cylinder capacity category shall be determined according to the following formula:

In particular:

R: Gasoline consumption ratio of the electric hybrid automobile compared to the average gasoline consumption of gasoline-only internal combustion engine automobiles of the same cylinder capacity category (%);

FCeq: Gasoline consumption value under the combined (hybrid) cycle of the electric hybrid automobile, which has been issued with a certificate of technical safety quality and environmental protection by the competent authority (L/100 km);

FCconv: Average gasoline consumption value of gasoline-only internal combustion engine automobiles of the same cylinder capacity category, under the combined cycle, which has been issued with a certificate of technical safety quality and environmental protection by the competent authority (L/100 km) and calculated according to the following formula:

In particular:

i: Order index of the gasoline-only internal combustion engine automobile model of the same cylinder capacity category under the classification prescribed at Section 4a of the Excise tax schedule;

FCi: Gasoline consumption of the i-th automobile model;

V_i: Number of automobiles of the i-th automobile model manufactured and assembled or imported within the last 3 years.

The Ministry of Construction shall publicly disclose the FCconv value on the Ministry of Construction’s Portal before March 31 every year as the basis for comparison and determination of automobiles meeting the condition that the gasoline proportion used does not exceed 70% of total energy used. The FCconv value shall be disclosed for the first time before January 31, 2026.

b) Method 2: Compare gasoline fuel consumption under the combined (hybrid) cycle of the electric hybrid automobile with that of gasoline-only internal combustion engine automobiles manufactured and assembled or imported that have the same brand, the same vehicle type, and the same design in accordance with Vietnam Standard TCVN 6211, the same permitted number of passengers excluding the driver, and an engine displacement not less than the displacement of the gasoline-only internal combustion engine automobile. Information for comparison shall be correspondingly shown in the certificate of technical safety quality and environmental protection for domestically manufactured and assembled automobiles, or in the certificate of technical safety quality and environmental protection for imported automobiles, trailers, and semi-trailers, issued by the competent authority at the time closest to the time of determination.

3. For electric hybrid automobiles classified under the same sub-category as automobiles prescribed at Sections 4b, 4c, and 4d of the Excise tax schedule, the fuel consumption value (in liters of gasoline/100 km) must not exceed 70% of the gasoline consumption value of gasoline-only internal combustion engine automobiles of the same cylinder capacity category under the corresponding classification prescribed at Sections 4b, 4c, and 4d of the Excise tax schedule. The gasoline consumption ratio of automobiles powered by gasoline combined with electric energy compared to gasoline-only internal combustion engine automobiles of the same automobile type shall be determined based on technical documents published by the manufacturer. Importing enterprises and domestic automobile manufacturing and assembling enterprises shall be responsible for publicly disclosing such technical documents on the enterprise’s website (if any) or other appropriate forms.

4. Automobiles powered by gasoline combined with bioenergy prescribed at Section 4dd of the Excise tax schedule are automobiles designed to the manufacturer’s standards, capable of using biofuel gasoline, in which the proportion of mineral gasoline used does not exceed 70% of total energy used.

1. Where a cigarette pack contains a total number of cigarettes other than 20 cigarettes, conversion of the specific tax amount applicable to such cigarette pack shall be determined as follows:

2. Where a cigar stick has a weight other than 20g/stick, conversion of the specific tax amount applicable to such cigar stick shall be determined as follows:

Tax refund and tax credit of excise tax shall be in accordance with Article 9 of the Law on excise tax. A number of cases are prescribed as follows:

1. For cases where goods are imported materials used for manufacturing and processing export goods abroad prescribed at Point a Clause 1 Article 9 of the Law on excise tax, excise tax already paid shall be refunded corresponding to the quantity of materials used for manufacturing and processing goods actually exported abroad.

Documents, procedures, and competence for settlement of excise tax refund for goods being imported materials used for manufacturing and processing export goods shall be in accordance with regulations on import duty refund under the law on export and import duties and relevant laws.

2. Taxpayers manufacturing goods subject to excise tax using excisable materials may credit excise tax already paid on imported materials (including excise tax paid under a tax assessment decision of the customs authority, except where the customs authority imposes penalties for fraud or tax evasion) or already paid for materials purchased directly from domestic manufacturers when determining excise tax payable. Creditable excise tax shall correspond to the excise tax amount of materials used for manufacturing sold excisable goods. excise tax amounts not creditable or not yet credited due to no arising excise tax on sold goods (including dissolution or bankruptcy cases), taxpayers may include such amounts in expenses for corporate income tax calculation.

3. For biofuel gasoline:

a) Creditable excise tax for a tax declaration period shall be based on excise tax already paid or already paid corresponding to the excise tax amount of the quantity of mineral gasoline input purchased in the immediately preceding tax declaration period for production of biofuel gasoline.

b) For enterprises permitted to produce or blend biofuel gasoline, tax declaration and payment and excise tax crediting shall be made at the directly managing tax authority. Uncredited excise tax of mineral gasoline inputs used for production or blending of biofuel gasoline shall be offset against excise tax payable on other goods and services arising in the same period. Where, after offsetting, there remains uncredited excise tax of mineral gasoline inputs used for production or blending of biofuel gasoline, it shall be carried forward for crediting in the subsequent period or refunded in accordance with regulations of the Ministry of Finance.

4. Excise taxpayers in respect of imported excisable goods may credit excise tax paid at the import stage (including excise tax paid under a tax assessment decision of the customs authority, except where the customs authority imposes penalties for fraud or tax evasion) when determining excise tax payable on domestic sale.  Creditable excise tax shall correspond to the excise tax amount of imported excisable goods sold and shall be creditable up to a maximum equal to the excise tax amount calculated at the domestic sale stage. For excise tax amounts not creditable or not yet credited due to no arising excise tax on sold goods (including dissolution or bankruptcy cases), taxpayers may include such amounts in expenses for corporate income tax calculation.

5. Documents for excise tax crediting in cases of import of excisable materials for manufacturing and processing excisable goods and cases of import of excisable goods are documents evidencing payment of excise tax at the import stage.

6. Documents for excise tax crediting in cases of direct purchase of materials from domestic manufacturers:

a) Goods sale and purchase contract, which must contain information showing that the goods are directly manufactured by the selling organization or individual; copies of the enterprise registration certificate and household business registration certificate.

b) Non-cash payment documents in accordance with Decree No. 181/2025/ND-CP dated July 1, 2025 of the Government on elaboration of implementation of a number of articles of the Law on value-added tax.

c) Documents serving as the basis for excise tax crediting are value-added tax invoices upon purchase.  Excise tax amount paid by the purchasing organization or individual upon purchase of materials shall be determined by (=) excise taxable price multiplied by (x) excise tax rate; in which:

7. Excise tax crediting shall be made at the time of excise tax declaration, and excise tax payable shall be determined according to the following formula:

Where it is not yet possible to accurately determine the excise tax amount already paid (or already paid) for the quantity of goods corresponding to products consumed in the period, figures of the preceding period may be used as the basis for calculation of the creditable excise tax amount, which shall be determined according to actual figures at the end of the quarter or at the end of the year. The maximum allowable creditable excise tax amount shall not exceed the excise tax amount calculated for the portion of goods in accordance with the economic-technical norms of the product.

1. This Decree comes into force as of January 1, 2026.

2. This Decree replaces:

a) Decree No. 108/2015/ND-CP dated October 28, 2015 of the Government on elaboration of and guidelines for implementation of a number of articles of the Law on excise tax and the Law on amendments to the Law on excise tax;

b) Decree No. 14/2019/ND-CP dated February 1, 2019 of the Government on amendments to a number of articles of Decree No. 108/2015/ND-CP dated October 28, 2015 of the Government on elaboration of and guidelines for implementation of a number of articles of the Law on excise tax and the Law on amendments to the Law on excise tax.

3. The annulment of the provisions in Article 2 of Decree No. 100/2016/ND-CP dated July 1, 2016 of the Government on elaboration of and guidelines for implementation of a number of articles of the Law on amendments to the Law on value-added tax, the Law on excise tax, and the Law on tax administration.

4. Where legal normative documents or National Standards cited in this Decree are amended or replaced, the amended or replacement legal normative documents or National Standards shall apply.

Where organizations or individuals import air conditioners with a capacity of 24,000 BTU or less before January 1, 2026, the excise tax amount already paid at the import stage shall not be adjusted.

1. The Ministry of Finance and specialized management ministries shall elaborate details of articles and clauses assigned under this Decree and provide guidance for implementation of this Decree in accordance with their functions and tasks, ensuring management requirements.

2. Ministers, heads of ministerial agencies, heads of Governmental agencies, Presidents of province-level People’s Committees of centrally-affiliated cities and provinces, and relevant agencies, organizations, and individuals shall implement this Decree.