Decree No. 25/2008/L-CTN of the President announcing the Special Consumption Tax Law, which was passed by the XIIth National Assembly on November 14, 2008. This document stipulates types of special consumption taxes and their application methods.
Key points
- The Special Consumption Tax Law was passed by the National Assembly
🌐 Social impact of this document
- Positive impact: Ensuring fairness in tax application, increasing revenue for the state budget.
- Negative impact: It may impose a financial burden on citizens and businesses due to new taxes.
❓ Frequently asked questions
When was the Special Consumption Tax Law passed?
The Special Consumption Tax Law was passed by the XIIth National Assembly of the Socialist Republic of Vietnam at its fourth session on November 14, 2008.
Who are the taxpayers subject to the special consumption tax?
Taxpayers subject to the special consumption tax include organizations and individuals buying and selling goods and services listed in the Law.
What is the rate of the special consumption tax?
Specific tax rates are not clearly stated in this document. Refer to specific provisions of the Law for accurate information.
How long after purchasing goods must the special consumption tax be paid?
The deadline for paying the special consumption tax is not specified in this document. Refer to specific provisions of the Law for accurate information.
Are there any provisions regarding exemptions or reductions of the special consumption tax?
Provisions regarding exemptions or reductions of the special consumption tax are not clearly stated in this document. Refer to specific provisions of the Law for accurate information.
Full text
ORDER OF THE STATE PRESIDENT
Regarding the promulgation of the Law
CHAIRMAN
SOCIALIST REPUBLIC OF VIET NAM
Pursuant to Article 103 and Article 106 of the Constitution of the Socialist Republic of Vietnam in 1992, amended and supplemented by Resolution No. 51/2001/QH10 dated December 25, 2001 of the Tenth National Assembly, tenth session;
Pursuant to Article 91 of the Law on the Organization of the National Assembly;
Pursuant to Article 50 of the Law on Legislative Documents;
NOW PROMULGATES:
Special Consumption Tax Law
Was adopted by the National Assembly of the Socialist Republic of Vietnam, twelfth term, fourth session, on November 14, 2008./.
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PRESIDENT OF THE STATE (Signed) Nguyen Minh Triet |
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