Circular No. 64/2009/TT-BTC guides the implementation of Decree No. 26/2009/NĐ-CP dated March 16, 2009, of the Government detailing certain provisions of the Special Consumption Tax Law.

CIRCULAR

Guidelines for implementing Decree No. 26/2009/NĐ-CP dated March 16, 2009, of the Government detailing the implementation of certain provisions of the Special Consumption Tax Law.

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Pursuant to the Law on Special Consumption Tax No. 27/2008/QH12 dated November 14, 2008;

Pursuant to the Law on Tax Administration No. 78/2006/QH11 dated November 29, 2006;

Pursuant to Decree No. 26/2009/NĐ-CP dated March 16, 2009, of the Government detailing the implementation of certain provisions of the Special Consumption Tax Law;

Pursuant to Decree No. 118/2008/NĐ-CP dated November 27, 2008, of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

The Ministry of Finance issues guidelines for implementing Decree No. 26/2009/NĐ-CP dated March 16, 2009, of the Government as follows:

Chapter 1.

GENERAL PROVISIONS

Article 1. Scope of Regulation

These Circulars guide the implementation of Decree No. 26/2009/NĐ-CP dated March 16, 2009, of the Government detailing the implementation of certain provisions of the Special Consumption Tax Law.

Article 2. Taxable Objects

The objects subject to special consumption tax (SCT) shall be implemented in accordance with the provisions of Article 2 of the Special Consumption Tax Law No. 27/2008/QH12 and Article 2 of Decree No. 26/2009/NĐ-CP dated March 16, 2009, of the Government.

For air conditioning units with a power capacity of up to 90,000 BTU that fall under the SCT objects: In cases where production facilities sell or import facilities separately import individual components such as the outdoor unit or indoor unit, the goods sold or imported (outdoor unit, indoor unit) still fall under the SCT objects like complete products (complete air conditioners).

1. For imported goods exempt from special consumption tax as specified in Point a, Clause 2, Article 3 of the Special Consumption Tax Law, including:

Goods specified in Article 2 of this Circular are not subject to special consumption tax in the following cases:

1. Goods produced or processed directly for export or sold, entrusted to other trading enterprises for export include:

1.1. Goods produced or processed directly for export to foreign countries including goods sold or processed for export processing zones, except for passenger cars with less than 24 seats sold to export processing zones.

Enterprises having goods falling under the non-SCT objects as stipulated herein must have documentation proving that the goods have actually been exported, specifically as follows:

- Sales contract or contract for processing for foreign countries.

- Invoice for exporting goods or payment/receipt for processing fees.

- Export declaration form confirmed by customs authorities regarding the exported goods.

- Payment vouchers through banks.

Bank transfer refers to the transfer of funds from the importer's account to the exporter's account opened at a bank according to appropriate payment methods agreed upon in the contract and bank regulations. Payment vouchers are proof of receipt issued by the exporter's bank indicating the amount received from the importer's bank account. In case of delayed payment, there must be an agreement recorded in the export contract, and upon the due date, the enterprise must provide bank payment vouchers. In the case of entrusted exports, the entrusted party must settle payments abroad through a bank.

1.2. Production enterprises producing goods subject to SCT if temporarily exported and re-imported under temporary export and re-import permits, within the period exempt from export duties and import duties according to prescribed regulations, will not be subject to SCT upon re-importation, but when the production enterprise sells the goods, it must pay SCT.

1.3. Goods produced by enterprises sold or entrusted to trading enterprises for export under economic contracts.

Enterprises producing goods falling under the non-SCT objects as stipulated herein must have documentation proving that the goods have actually been exported as follows:

- Sales contract for exporting goods or entrustment contract for exporting goods between the production enterprise and the exporting enterprise in the case of entrusted exports.

- Sales invoice, consignment sales invoice for exporting goods.

- Liquidation record (full or partial liquidation) of the sales contract for exporting goods or liquidation record of the entrustment contract for exporting goods clearly stating the following contents:

Name, quantity, type, item, selling price of the goods actually exported; payment method; amount and number, date of payment voucher for exported goods from the foreign buyer to the exporting enterprise; amount and number, date of payment voucher between the production enterprise and the exporting enterprise or the entrusted exporting enterprise; number, date of the export contract, copy of the customs declaration for exported goods.

For goods purchased or entrusted for export by the exporting enterprise but not exported and instead consumed domestically, the exporting enterprise must declare and pay SCT on these goods when they are sold domestically.

1.4. Goods taken out of the country for sale at overseas trade fairs.

Enterprises having goods taken out of the country for sale at overseas trade fairs must have the following procedures:

- Invitation letter or registration form for participation in overseas trade fairs.

- Export declaration form confirmed by customs authorities regarding the exported goods.

- List of goods sold at overseas trade fairs.

- Payment vouchers for goods sold at overseas trade fairs; in cases of cash sales exceeding the specified limit, they must report to customs authorities and provide bank deposit receipts in accordance with current regulations.

2. Goods imported in the following cases:

2.1. Humanitarian aid, non-repayable aid; gifts, presents including:

a) Humanitarian aid and non-repayable aid, including goods imported using non-repayable aid sources approved by competent authorities; humanitarian assistance and emergency relief aimed at mitigating the consequences of war, natural disasters, and epidemics.

b) Gifts from organizations and individuals abroad to state agencies, political organizations, political-social organizations, political-social-professional organizations, social organizations, social-professional organizations, and people's armed forces units.

a) Goods transported from the exporting country to the importing country through Vietnamese ports without undergoing import procedures in Vietnam and without undergoing export procedures out of Vietnam;

2.2. Goods in transit or passing through Vietnamese border gates, transshipment goods, including:

a) Goods transported from the exporting country to the importing country through Vietnamese border gates without undergoing import procedures in Vietnam and without undergoing export procedures out of Vietnam.

b) Goods transported from the exporting country to the importing country through Vietnamese border gates and placed in bonded warehouses without undergoing import procedures in Vietnam and without undergoing export procedures out of Vietnam.

c) Transit goods and goods passing through Vietnam's ports and borders based on agreements signed between the Government of Vietnam and foreign governments or between authorized agencies or representatives of the two governments.

4. For automobiles specified in Clause 4, Article 3 of the Special Consumption Tax Law, these are types designed by manufacturers for use as ambulances, prisoner transport vehicles, funeral cars; vehicles designed to accommodate both seating and standing passengers up to 24 persons; automobiles running in amusement parks, sports venues without registration and participation in traffic, and specialized vehicles, unregistered and non-participating in traffic vehicles, which are specifically defined by the Ministry of Finance in coordination with relevant ministries and agencies.

2.3. Temporary imported goods for re-exportation shall not be subject to special consumption tax corresponding to the quantity actually re-exported within the period exempt from import duties under the laws on export and import taxes.

Temporary exported goods for re-importation shall not be subject to special consumption tax corresponding to the quantity actually re-imported within the period exempt from export duties under the laws on export and import taxes.

2.4. Goods temporarily imported for exhibitions, if actually re-exported within the period exempt from import duties according to the prescribed regulations.

If the organization or individual does not re-export the temporarily imported goods after the exhibition period, they must declare and pay the special consumption tax; if they fail to declare and are discovered during inspection, in addition to being required to pay back the special consumption tax, they will also be penalized according to the law.

2.5. Personal effects of foreign organizations and individuals exempted under diplomatic immunity as provided by the law on diplomatic immunity.

2.6. Goods carried by individuals within the duty-free allowance for personal luggage when entering or leaving Vietnam through its ports.

2.7. Imported goods sold duty-free at duty-free shops as stipulated by law.

3. Goods imported from abroad into non-tariff zones, goods from domestic sales into non-tariff zones for use only within such zones, and goods traded among non-tariff zones, except for passenger cars with fewer than 24 seats.

Documentation, procedures, and authority for processing exemption from special consumption tax., The final settlement of special consumption tax for cases specified in Clause 2 and Clause 3 of this Article shall be carried out in accordance with the provisions on exemption from tax and duty-free importation under the laws on export and import taxes.

Importers of goods exempt from special consumption tax upon importation as stipulated in Clause 2 and Clause 3 of this Article, if used for other purposes, must declare and pay the special consumption tax at the time of importation according to the regulations with the customs office where the customs declaration was registered within ten days from the date of use for other purposes. Procedures for collecting special consumption tax in these cases shall be carried out in accordance with the regulations for import duties.

4. Aircraft and pleasure boats used for commercial transportation of goods and passengers and tourism business.

In the case where aircraft and pleasure boats are exempt from special consumption tax but later are not used for commercial transportation of goods and passengers and tourism business, they must be subject to special consumption tax based on their remaining value after deducting depreciation according to the regulations.

Businesses that change the purpose of aircraft and pleasure boats as mentioned above must declare and pay the special consumption tax to the directly managing tax authority.

5. Passenger cars as defined in Clause 4 of Article 3 of the Special Consumption Tax Law No. 27/2008/QH12 include types designed by manufacturers for use as ambulances, prisoner transport vehicles, funeral cars; vehicles designed to carry both seated and standing passengers totaling twenty-four or more; cars operating in amusement parks, sports, and entertainment areas without registration and participation in traffic.

6. Air conditioners with a capacity of up to 90,000 BTU, designed by manufacturers solely for installation on means of transportation, including automobiles, railway carriages, ships, boats, and aircraft.

Article 4. Taxpayers

1. The taxpayers of special consumption tax are organizations and individuals engaged in production, importation of goods, and provision of services subject to special consumption tax, including:

1.1. Business organizations established and registered for business operations under the Enterprise Law, State Enterprise Law (now the Enterprise Law), and Cooperative Law;

1.2. Economic organizations of political organizations, political-social organizations, social organizations, social-professional organizations, political-social-professional organizations, people's armed forces units, public service organizations, and other organizations;

1.3. Foreign-invested enterprises and foreign parties participating in joint ventures under the Law on Investment by Foreign Investors in Vietnam (now the Investment Law); foreign organizations and individuals conducting business activities in Vietnam without establishing a legal entity in Vietnam;

1.4. Individuals, households, independent traders, and other entities engaged in production, business, and importation.

2. Export-oriented businesses purchasing goods subject to special consumption tax from production enterprises for export but not exporting them and instead selling them domestically shall be the taxpayers of special consumption tax. When selling the goods, the export-oriented business must declare and pay the full amount of special consumption tax.

Chapter 2.

BASIS FOR TAXATION

Article 5. Special Consumption Tax Calculation Price

The special consumption tax calculation price for goods and services is the selling price of goods and service supply price of production and business establishments not including special consumption tax and value-added tax, which is determined specifically as follows:

1. For domestically produced goods, the special consumption tax calculation price is determined as follows:

The selling price not including VAT is determined according to the provisions of the Law on Value-Added Tax.

When a production establishment subject to special consumption tax sells goods through subordinate branches that are dependent accounting units (branches, stores, etc.), the price serving as the basis for calculating special consumption tax is the price sold by these branches and stores not including VAT. If the production establishment sells goods through agents at the prices set by the establishment and receives commissions, then the price serving as the basis for determining the special consumption tax calculation price is the price sold by the production establishment not including VAT, without deducting the commission.

When a production establishment subject to special consumption tax sells goods through commercial trading establishments, the price serving as the basis for calculating special consumption tax is the selling price not including VAT of the production establishment but it must not be lower than 10% compared to the average selling price of the commercial trading establishment.

In case the selling price of the production establishment is lower than 10% compared to the selling price of the commercial trading establishment, the special consumption tax calculation price is the price set by the tax authority according to the provisions of the Law on Tax Administration and guiding documents.

2. For imported goods: The special consumption tax calculation price for imported goods is determined as follows:

Special consumption tax calculation price = Import duty calculation price + Import duty.

The import duty calculation price is determined according to the provisions of the Law on Export Tax and Import Tax. In case imported goods are exempted or reduced from import duty, the special consumption tax calculation price does not include the amount of import duty exempted or reduced.

3. For goods subject to special consumption tax, the special consumption tax calculation price is the price not including VAT and special consumption tax and does not exclude packaging value.

For bottled beer if there is a deposit for bottle return, quarterly, the production establishment and customer settle the deposit amount corresponding to the value of unrecovered bottles, this amount must be included in the revenue for calculating special consumption tax.

Example 1: For canned beer, in 2010, the selling price of 1 liter of canned beer not including VAT was 20,000 VND, the special consumption tax rate for beer (from January 1, 2010 to December 31, 2012) was 45%, then the special consumption tax calculation price is determined as follows:

Special consumption tax calculation price for 1 liter of canned beer =  eq \f(20,000 VND,1 + 45%) =  eq \f(20,000 VND,\l(1,45)) = 13,793 VND

Example 2: In Q2/2010, the selling price of a crate of bottled beer Hanoi not including VAT was 120,000 VND/crate, then the special consumption tax calculation price is determined as follows:

Special consumption tax calculation price for 1 crate of beer =  eq \f(120,000 VND,1 + 45%) =  eq \f(120,000 VND,\l(1,45)) = 82,758 VND

Example 3: In Q3 2010, Company A sold 1,000 bottles of beer to Customer B and collected a bottle deposit of 1,200 VND/bottle, the total deposit amount was 1,200,000 VND. At the end of the quarter, Company A and Customer B settled: the number of recovered bottles was 800, the number of unrecovered bottles was 200, based on the number of recovered bottles, Company A returned 960,000 VND to Customer B, the deposit amount corresponding to the unrecovered bottles was 240,000 VND (200 bottles x 1,200 VND/bottle), Company A must include this amount in the revenue for calculating special consumption tax.

4. For processed goods, the special consumption tax calculation price is the price of the goods sold by the processing establishment or the selling price of similar products at the same time not including VAT and special consumption tax.

5. For goods produced under joint business operations between a production establishment and a brand owner (trademark) and production technology, the special consumption tax calculation price is the selling price not including VAT of the brand owner (trademark) and production technology.

6. For goods sold on installment or deferred payment terms, the special consumption tax calculation price is the selling price not including VAT and special consumption tax of goods sold in a lump sum payment, excluding the installment interest and deferred payment interest.

7. For goods and services used for exchange, internal consumption, gifts, donations, promotions, the special consumption tax calculation price is the price of similar goods and services at the time these activities occur.

8. For export businesses purchasing goods subject to special consumption tax from production establishments for export but not exporting them but selling them domestically, the special consumption tax calculation price in this case is the selling price not including special consumption tax and VAT, which is determined specifically as follows:

In case the export business declares a selling price (including VAT and special consumption tax) as the basis for determining the special consumption tax calculation price lower than 10% compared to the market selling price, the special consumption tax calculation price is the price set by the tax authority according to the provisions of the Law on Tax Administration and guiding documents.

9. For services, the special consumption tax calculation price is the service supply price of the business not including VAT and special consumption tax, which is determined as follows:

The service price not including VAT serves as the basis for determining the special consumption tax calculation price for certain services specified as follows:

a) For golf course operation, it is the revenue not including VAT from selling membership cards, golf play tickets, including green fees paid by golfers, members to the golf course operator (including green maintenance fees) and deposit (if any). In case the deposit is refunded to the depositor, the operator will be entitled to a refund of the tax paid by offsetting against the tax payable in the next period, if not offset, the operator will be entitled to a tax refund according to regulations. In case the golf course operator also operates other goods and services not subject to special consumption tax, those goods and services are not subject to special consumption tax.

Example 4: For a business operating golf activities that also organizes hotel, catering, retail sales, or other games not subject to special consumption tax, these goods and services are not subject to special consumption tax.

b) For casino operations, electronic game machines with prizes, the taxable turnover for special consumption tax is the revenue from casino operations and electronic game machines with prizes, minus the amount paid out to customers as prizes, i.e., it equals the amount received (excluding VAT) exchanged for customers before playing at the exchange counter or gaming table/machine, less the amount returned to customers.

c) For betting operations, the taxable turnover is the revenue from selling betting tickets minus (−) the amount paid out to customers as prizes (excluding VAT), excluding the revenue from selling entrance tickets to entertainment events linked to betting activities.

d) For nightclub, massage, and karaoke operations, the taxable turnover is the revenue excluding VAT from activities within nightclubs, massage establishments, and karaoke venues, including the revenue from catering services and other accompanying services (such as bathing and steam rooms in massage establishments).

Example 5: The revenue excluding VAT from nightclub operations (including catering service revenue) of Business A during the tax period is 100,000,000 VND.

Taxable turnover =  eq \f(100,000,000 VND,1 + 40%) =  eq \f(100,000,000 VND,\l(1,4)) = 71,428,571 VND

đ) For lottery operations, the taxable turnover is the revenue from selling lottery tickets of various types permitted under the law (revenue excluding VAT).

10. The taxable turnover for goods and services specified in Clauses 1 through 9 of this Article includes additional charges outside the selling price of goods and service supply prices (if any) that the production and business entity enjoys.

The taxable turnover is calculated in Vietnamese Dong. In cases where taxpayers have revenues in foreign currencies, they must convert the foreign currency to Vietnamese Dong based on the average exchange rate in the inter-bank foreign exchange market published by the State Bank of Vietnam at the time of revenue generation to determine the taxable turnover.

For imported goods: The conversion of the exchange rate between Vietnamese Dong and foreign currency used to determine the dutiable value shall be carried out in accordance with the provisions of the Law on Export Duties and Import Duties.

11. In cases where production and business entities do not comply with or fail to comply properly with the invoice and record-keeping system, the tax authority shall base the determination of revenue according to the actual production and business situation in accordance with the Law on Tax Administration and calculate the amount of special consumption tax payable.

12. The time of determining the special consumption tax is as follows:

- For goods: the time of generating revenue for goods is the time when ownership or usage rights of the goods are transferred to the buyer, regardless of whether payment has been received or not;

- For services: the time of generating revenue is the time of completing the provision of services or the time of issuing an invoice for the provision of services, regardless of whether payment has been received or not.

- For imported goods, it is the time of registering the customs declaration form.

13. Production and import enterprises, service providers subject to special consumption tax must strictly adhere to accounting, invoicing, and documentation systems when purchasing, selling goods, providing services, and transporting goods in accordance with the law.

When a production enterprise sells goods or delivers them to branches, dependent units, or agents, invoices must be issued. In cases where branches or stores located in the same province or city as the production enterprise or goods dispatched to warehouses, internal delivery orders can be used along with internal dispatch orders.

Producers of goods subject to special consumption tax who use product trademarks must register trademark samples in accordance with the regulations.

Article 6. Tax Rate for Special Consumption Tax

1. Implement according to the provisions of Article 7 of the Special Consumption Tax Law No. 27/2008/QH12 and Clause 5 of Decree No. 26/2009/NĐ-CP dated March 16, 2009 of the Government.

2. In cases where a production facility produces multiple types of goods and provides multiple types of services subject to special consumption tax with different tax rates, it must declare and pay the special consumption tax separately for each type of good or service at the applicable tax rate; if the production facility cannot determine the tax rate for each type of good or service, it must calculate and pay the tax at the highest tax rate applicable to the goods or services produced or provided.

Chapter 3.

REFUND, DEDUCTION, AND REDUCTION OF SPECIAL CONSUMPTION TAX

Article 7. Refund of Tax

The taxpayer of the special consumption tax shall be entitled to a refund of taxes paid in the following cases:

1. Temporary imported goods for re-exportation including:

a) Goods imported and paid special consumption tax but still stored in warehouses or bonded areas at the border under the supervision of customs authorities, which are re-exported abroad.

b) Goods imported and paid special consumption tax to deliver or sell to foreign countries through agents in Vietnam; goods imported for sale to vehicles of foreign companies on international routes passing through Vietnamese ports and Vietnamese vehicles on international routes as prescribed by the Government.

c) Temporary imported goods for re-exportation under the temporary import for re-export trade model, when re-exported, the corresponding special consumption tax paid will be refunded.

d) Goods imported and paid special consumption tax but re-exported abroad will have the paid special consumption tax refunded for the quantity re-exported.

đ) Temporary imported goods for exhibitions, fairs, product demonstrations, or other purposes within a specified period, which have paid special consumption tax, will be refunded upon re-export.

For temporary imported goods intended for re-exportation, if they are actually re-exported within the time limit stipulated by laws on export and import duties, then there is no need to pay special consumption tax corresponding to the actual quantity re-exported.

e) Goods imported and declared to have paid special consumption tax, but the actual import quantity is less than the declared quantity; goods damaged or lost during importation due to valid reasons, which have paid special consumption tax.

g) For imported goods that do not meet quality or type requirements according to the contract or import permit (due to errors by the foreign shipper), with certification from the competent authority and confirmation from the foreign shipper allowing importation, the customs authority will verify and confirm the amount of special consumption tax payable. If there is an overpayment, it will be refunded; if underpaid, the difference must be paid.

In cases where permission is granted to re-export to the foreign country, the special consumption tax paid for the re-exported goods will be refunded.

When returning goods to the foreign party within the period before the import duty becomes payable according to the prescribed regulations, the customs authority will check the procedures and implement the non-collection of special consumption tax in accordance with the quantity of goods returned to the foreign country.

2. Raw materials imported for production and processing of exported goods shall be refunded the corresponding amount of special consumption tax paid based on the actual quantity of raw materials used to produce the goods that are actually exported.

The refund of special consumption tax as stipulated in Clause 1 and Clause 2 of this Article shall only apply to actual exported goods, and the procedures, documents, sequence, and authority for handling refunds of special consumption tax for imported goods shall be carried out in accordance with the regulations governing the handling of import tax refunds under the laws on export and import taxes.

3. A production or business entity that settles taxes upon merger, division, spin-off, dissolution, bankruptcy, change in ownership form, transfer, lease of state-owned enterprises, and has overpaid special consumption tax, may request the tax authority to refund the overpaid special consumption tax.

4. Refund of special consumption tax in the following cases:

a) Refund of tax based on the decision of the competent authority as prescribed by law.

b) Refund of tax pursuant to international treaties to which the Socialist Republic of Vietnam is a member.

c) Refund of tax in cases where the amount of special consumption tax paid exceeds the amount of special consumption tax required to be paid according to the regulations.

Procedures, documents, sequence, and authority for handling refunds of special consumption tax as stipulated in Clause 3 and Clause 4 of this Article shall be implemented in accordance with the Law on Tax Administration and guiding documents.

Article 8. Tax Deduction

The taxpayer producing goods subject to special consumption tax using raw materials also subject to special consumption tax shall be entitled to deduct the amount of special consumption tax paid on the raw materials when determining the special consumption tax payable at the production stage, provided that they have valid documentation. The amount of special consumption tax deductible corresponds to the special consumption tax of the raw materials used to produce the taxable goods sold.

The deduction of special consumption tax shall be carried out when declaring special consumption tax according to the following formula:

Example 6:

During the tax declaration period, entity A incurred the following transactions:

+ Imported 10,000 liters of wine, paid 250 million VND in special consumption tax at the import stage (based on the tax payment receipt at the import stage).

+ Withdrawn 8,000 liters for production of 12,000 bottles of wine.

+ Sold 9,000 bottles of wine, the special consumption tax payable for the 9,000 bottles of wine sold is 350 million VND.

+ The amount of special consumption tax paid at the import stage allocated to the 9,000 bottles of wine sold is 150 million VND.

The amount of special consumption tax Facility A must pay during the period is:

350 million VND – 150 million VND = 200 million VND.

In cases where it is not possible to accurately determine the amount of special consumption tax paid for the raw materials corresponding to the products consumed during the period, the amount of deductible special consumption tax may be temporarily calculated based on the data from the previous period and will be settled according to the actual amount at the end of the month or quarter. In all cases, the maximum amount of special consumption tax allowed to be deducted shall not exceed the special consumption tax calculated for the portion of raw materials based on the economic and technical standards of the product. The production entity must register the economic and technical standards of the product with the directly managing tax authority.

Article 9. Tax Reduction

The reduction of special consumption tax shall be implemented in accordance with Article 9 of the Law on Special Consumption Tax No. 27/2008/QH12.

The procedures and documents for tax reduction shall be carried out in accordance with the Law on Tax Administration and the guiding documents.

Chapter 4.

IMPLEMENTING PROVISIONS

Article 10. Effective Date

This Circular takes effect from April 1, 2009; the provisions on special consumption tax in this Circular apply to alcoholic beverages from January 1, 2010.

2. This Circular replaces:

- Circular No. 119/2003/TT-BTC dated December 12, 2003 of the Ministry of Finance guiding the implementation of Decree No. 149/2003/NĐ-CP dated December 4, 2003 detailing the implementation of the Law on Special Consumption Tax and the Law amending and supplementing certain articles of the Law on Special Consumption Tax.

- Circular No. 18/2005/TT-BTC dated March 8, 2005 of the Ministry of Finance amending and supplementing some points of Circular No. 119/2003/TT-BTC dated December 12, 2003 of the Ministry of Finance guiding the implementation of Decree No. 149/2003/NĐ-CP dated December 4, 2003 of the Government detailing the implementation of the Law on Special Consumption Tax and the Law amending and supplementing certain articles of the Law on Special Consumption Tax.

- Part A of Circular No. 115/2005/TT-BTC dated December 16, 2005 of the Ministry of Finance guiding the implementation of Decree No. 156/2005/NĐ-CP dated December 16, 2005 of the Government amending and supplementing several Decrees detailing the implementation of the Law on Special Consumption Tax and the Law on Value Added Tax.

- As for the specific regulations on alcoholic beverages, they continue to be implemented until December 31, 2009.

Article 11. Implementation Organization

1. The Tax Authority is responsible for organizing the management of collection of special consumption tax and refund/reduction of special consumption tax for business entities.

2. The Customs Authority is responsible for organizing the management of collection of special consumption tax and refund of special consumption tax for imported goods.

3. During the implementation process, if there are difficulties or obstacles, units and business entities are requested to promptly report to the Ministry of Finance for timely resolution./.