Decree No. 30/2014/L-CTN Announcing the Law Amending and Supplementing Certain Provisions of the Special Consumption Tax Law

Decree No. 30/2014/L-CTN announces the Law Amending and Supplementing Certain Provisions of the Special Consumption Tax Law which was adopted by the National Assembly on November 26, 2014. This decree does not specify the content of the changes but only announces the promulgation of the new law.

Document No.30/2014/L-CTN
Document typeOrder
Issuing authorityOffice of the President
Signed byTrương Tấn Sang — Chủ tịch nước
Updated24/06/2026
FieldUncategorized
Issued date08/12/2014
Effective date08/12/2014
Expiry date
StatusIn effect
✦ Smart summary

Decree No. 30/2014/L-CTN announces the Law Amending and Supplementing Certain Provisions of the Special Consumption Tax Law which was adopted by the National Assembly on November 26, 2014. This decree does not specify the content of the changes but only announces the promulgation of the new law.

Key points

  • The Law Amending and Supplementing Certain Provisions of the Special Consumption Tax Law was adopted by the National Assembly on November 26, 2014.

🌐 Social impact of this document

  • Positive impact: Enterprises and citizens will comply with the new law, helping to ensure fairness in the application of special consumption tax.
  • Negative impact: Time is required for enterprises and citizens to adapt to the changes in the law.

❓ Frequently asked questions

When does this law come into effect?

The effective date of the Law Amending and Supplementing Certain Provisions of the Special Consumption Tax Law is not specified in the promulgation decree. Additional information should be referred to from the main document.

Who is this law applicable to?

This law applies to organizations and individuals involved in activities related to special consumption tax as stipulated in the Special Consumption Tax Law and other relevant legal documents.

Is there any change in the tax rate?

There is no specific information about changes in the tax rate in the promulgation decree. Further examination should be made from the main document of the Law Amending and Supplementing Certain Provisions of the Special Consumption Tax Law.

What is the new tax payment deadline?

The tax payment deadline is not specified in the promulgation decree. Additional information should be referred to from the main document of the Law Amending and Supplementing Certain Provisions of the Special Consumption Tax Law.

Is there any change in the taxable objects?

There is no specific information about changes in the taxable objects in the promulgation decree. Further examination should be made from the main document of the Law Amending and Supplementing Certain Provisions of the Special Consumption Tax Law.

Full text

PRESIDENT OF THE STATE 

 SOCIALIST REPUBLIC OF VIET NAM  

Independence - Freedom - Happiness

No.: 30/2014/L-CTN  Hanoi, December 8, 2014

ORDER

Regarding the promulgation of the Law

_______ 

CHAIRMAN
SOCIALIST REPUBLIC OF VIET NAM

On the basis of Article 88 and Article 91 of the Constitution of the Socialist Republic of Vietnam;

Pursuant to Article 91 of the Law on the Organization of the National Assembly;

Pursuant to Article 57 of the Law on the Issuance of Legal Normative Documents,

NOW PROMULGATE

Law Amending and Supplementing Certain Articles of the Special Consumption Tax Law

Passed by the National Assembly of the Socialist Republic of Vietnam, XIIIth session, eighth meeting, on November 26, 2014./.

 CHAIRMAN

OF THE STATE SOCIALIST REPUBLIC OF VIET NAM

Truong Tan Sang

Original document (PDF)

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30/2014/L-CTN
Decree No. 30/2014/L-CTN Announcing the Law Amending and Supplementing Certain Provisions of the Special Consumption Tax Law
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