On the morning of June 14, with 448/454 National Assembly deputies participating in the vote, the National Assembly passed the Law on Special Consumption Tax (amended). The law takes effect from January 1, 2026.
Before voting, Chairman of the Economic and Financial Committee Phan Van Mai presented a report explaining, accepting and revising the draft Law on Special Consumption Tax (amended).
Regarding taxable subjects, there are opinions suggesting that air conditioners with capacities above 24,000 BTU to 90,000 BTU are subject to special consumption tax. There are opinions suggesting that no tax is collected on natural fruit juice products and specialized nutritional drinks. There are opinions suggesting that tax be collected on other products containing sugar; adding nylon bags, plastic products, non-degradable plastic packaging, online betting businesses, online games, and beauty services to the taxable category. Some opinions suggest that gasoline is not subject to tax.
In response to the opinions of National Assembly deputies, the National Assembly Standing Committee agreed with the proposal of the drafting agency to stipulate that air conditioners with a capacity of over 24,000 BTU to 90,000 BTU are subject to tax. This means that special consumption tax will not be collected on air conditioners with a capacity of 24,000 BTU or less and those with a capacity of over 90,000 BTU.
Regarding the scope of taxable sugary soft drinks and additional taxable subjects, according to the provisions of the draft Law, taxable sugary soft drinks are products within the concept of soft drinks according to Vietnamese Standards with sugar content over 5g/100ml, excluding beverages such as milk and dairy products; liquid foods used for nutritional purposes; natural mineral water and bottled drinking water; pure fruit and vegetable juice and nectar (molasses) of vegetables, fruits and cocoa products.
Accordingly, products such as natural fruit juice, coconut water, dairy products, liquid foods used for nutritional purposes, etc. are not subject to special consumption tax.
There are still many different opinions on the addition of other sugary products as well as other goods and services to the taxable list as proposed by some National Assembly deputies; some products have also been raised by the drafting agency during the process of developing the Draft Law, however, up to now there has not been enough impact assessment to serve as a basis and clearly demonstrate the superiority, feasibility and appropriateness of taxing these goods and services in the current context.
Mr. Mai said that these contents will continue to be carefully studied and evaluated, taking into account the production and business recovery goals of enterprises and will be reported to the National Assembly at the appropriate time.
Similarly, regarding the collection of special consumption tax on gasoline, in the long term, it is necessary to study a plan to synchronously amend both special consumption tax and environmental protection tax to be able to tax this item reasonably, in accordance with international practice.
"In the context of needing to synchronously deploy solutions to effectively implement the Vietnamese Government's commitments at the COP26 Conference, along with regulations on environmental protection tax collection, the collection of special consumption tax on gasoline in the current period is still necessary," said Chairman of the Economic and Financial Committee Phan Van Mai.
Regarding non-taxable objects, there is a proposal to add airplanes, helicopters, and gliders used for ambulance and rescue purposes to the non-taxable objects; and to replace the phrase "spraying pesticides" with the phrase "in agricultural production".
In response to the opinions of National Assembly deputies, the National Assembly Standing Committee agreed with the proposal of the drafting agency to add airplanes, helicopters, and gliders used for ambulance, rescue, and agricultural production purposes as exempt from tax.
In addition to the above contents, the National Assembly deputies discussed and gave opinions on a number of contents related to regulations on tax rates, roadmap for tax rate increase, tax refund, tax deduction, tax reduction, and the effectiveness of the Law... The National Assembly Standing Committee directed the appraisal agency to coordinate with the drafting agency and relevant agencies to study and review carefully to absorb and explain the opinions of the National Assembly deputies and revise and complete the draft Law.
Source: https://baoquangninh.vn/nuoc-ngot-chiu-thue-tieu-thu-dac-biet-tiep-tuc-ap-thue-voi-xang-va-dieu-hoa-3362687.html
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