Requirements for additional non-taxable objects
13:47 | 03/04/2019

VGP - The Government on February 1 enacted Decree No. 14/2019/ND-CP (“Decree 14”) amending and supplementing Decree No. 108/2015/ND-CP dated October 28, 2015 detailing and guiding some articles of the Law on special consumption tax and the Law amending and supplementing some articles of the Law on special consumption tax (“Decree 108”).  

Question: Which objects are not subject to special consumption tax as stipulated in Decree 14?

Answer:

Decree 14 expands the scope of objects not subject to special consumption tax.

In addition to the objects not subject to special consumption tax as prescribed in Decree 108, some other objects such as airplanes used for the purposes of: pesticide spraying, fire fighting, video recording and photography, map making, national defense and security, are also included in the objects not subject to special consumption tax.  

Decree 14 came into effect since March 20, 2019./.

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