Provisions on special consumption tax

Answer:

1. Products:

a) Cigarettes, cigars

b) Spirits;

c) Beers;

d) Automobiles of less than 24 seats, including vehicles for carrying both passengers and cargo with two or more rows of seats, designed with a fixed partition between the passenger and cargo compartments;
đ) Two-wheel and three-wheel motor vehicles with cylinder capacity above  125cm3;

e) Aircraft and yachts;

g) Various types of petrol, naphtha, reformate component and other products used to produce petrol;

h) Air conditioners of 90,000 BTU or less;

i) Playing cards;

k) Votive paper.

2. Services:

a) Dancehalls and discotheques;

b) Massage lounges and karaoke parlors;

c) Casinos and electronic games with bonus, including jackpot machines, slot machines and other similar types;

d) Betting business;

đ) Golf business, including selling membership cards and tickets to play golf; and

e) Lotteries.

For more information, please log in the tariff of special consumption tax rates