New regulations on excise tax.
This Circular provides detailed regulations on the documentation for determining subjects exempt from special consumption tax under Clauses 1, 2 and 6 of Article 4 and the documentation for tax refund for biofuels under Point b, Clause 3, Article 8 of Decree No. 360/2025/ND-CP.
Documents identifying subjects exempt from excise tax.
The circular clarifies that the documentation for determining whether goods specified in Article 4 of Decree No. 360/2025/ND-CP are exempt from special consumption tax is based on tax declarations or customs documents submitted by taxpayers in accordance with tax management laws and customs laws. In some cases, when requested by the tax authorities, taxpayers must submit the following documents:
1. For goods produced, processed, or outsourced for export abroad by organizations or individuals as stipulated in Clause 1, Article 4 of Decree No. 360/2025/ND-CP, the organization or individual must have the following documents:
Sales contracts or processing contracts for foreign countries, accompanied by an addendum to the processing contract (if any), or subcontracting contracts accompanied by an addendum to the processing contract (if any).
Sales invoice for exported goods or invoice for processing fees.
Non-cash payment documents as stipulated in Decree No. 181/2025/ND-CP dated July 1, 2025 of the Government detailing the implementation of a number of articles of the Law on Value Added Tax.
2. For goods sold or consigned by organizations or individuals engaged in export business to export businesses for export abroad under economic contracts as stipulated in Clause 1, Article 4 of Decree No. 360/2025/ND-CP, the organization or individual must have the following documents:
A contract for the sale of goods for export or an export consignment contract in the case of consignment export between an organization or individual with goods to be exported and an organization or individual entrusted with the export.
Sales invoice, consignment for export.
The liquidation record (for the entire or partial liquidation) of a goods sale contract for export or an export consignment contract clearly shows the following contents: Name, quantity, type, item, and selling price of the goods actually exported; payment method; amount and number and date of non-cash payment documents for exported goods from the foreign buyer to the exporting organization or individual; amount and number and date of payment documents between the producing organization or individual and the exporting organization or individual or the organization or individual receiving the export consignment; number and date of the export contract and customs declaration for the exported goods.
For goods intended for export that are purchased or consigned for export but not actually exported and instead consumed domestically, the organization or individual with the goods for export must declare and pay excise tax on these goods when they are consumed (sold) domestically.
3. For goods temporarily imported and re-exported, and temporarily exported and re-imported as stipulated in Clause 2, Article 4 of Decree No. 360/2025/ND-CP, organizations and individuals must have the following documents:
A business license for temporary import and re-export, a temporary import and re-export permit, or a temporary export and re-import permit as prescribed by the law on foreign trade management.
Contracts, agreements, or documents indicating the purpose of temporary import and re-export or temporary export and re-import as prescribed by customs law.
Taxpayers declare information on customs declarations and other supporting documents as required by customs law.
4. For goods being taken abroad for sale at trade fairs, exhibitions, product presentations, diplomatic events, sports events, cultural events, and artistic events, organizations and individuals must have the following documents:
Invitation or registration form for participation in fairs, exhibitions, product launches, diplomatic events, sports events, cultural events, and arts events.
A list of goods sold at trade fairs, exhibitions, product launches, or other events.
Payment documents for goods sold at fairs and exhibitions: In cases where goods are sold for cash exceeding the prescribed limit, a declaration must be made to the customs authority, along with proof of deposit into a bank account as per current regulations.
5. For passenger cars, four-wheeled motor vehicles not registered for circulation and operating only within amusement parks, entertainment venues, sports facilities, historical sites, hospitals, schools, and other specialized vehicles imported as stipulated in Clause 6, Article 4 of Decree No. 360/2025/ND-CP, the importing organization or individual, or the organization or individual authorized to import, must present or provide the following information and documents to the customs authority where the import declaration is opened:
Information regarding organizations and individuals can be found on the National Business Registration Portal, proving that the importing or entrusted importing organization or individual is operating and has the function of conducting business in amusement parks, entertainment venues, sports facilities, historical sites, hospitals, schools, or other specialized purposes.
Taxpayers must declare information on the customs declaration form and supporting documents as required by customs law; this includes declaring that the vehicle only operates within the boundaries of amusement parks, entertainment venues, sports facilities, historical sites, hospitals, and schools using the syntax: "#narrow scope#" in the "Description of Goods" section of the customs declaration form.
Contracts for the sale of goods; import consignment contracts in cases of import consignment between organizations or individuals importing goods and organizations or individuals entrusted with the import.
The Ministry of Public Security and the Ministry of National Defense issue documents certifying specialized vehicles for security and defense purposes. The Ministry of Construction also issues documents certifying other specialized vehicles.
6. For passenger cars, four-wheeled motor vehicles that are not registered for circulation and only operate within amusement parks, entertainment venues, sports facilities, historical sites, hospitals, schools, and other specialized vehicles manufactured domestically as stipulated in Clause 6, Article 4 of Decree No. 360/2025/ND-CP, domestic manufacturers and organizations shall present or provide the following information and documents:
Information regarding the organization or individual can be found on the National Business Registration Portal, proving that the purchasing organization or individual is currently operating and has the function of conducting business in amusement parks, entertainment venues, sports facilities, historical sites, hospitals, schools, or other specialized purposes.
Taxpayers must declare information on invoices and other documents in accordance with tax management laws; this includes declaring that the vehicle only operates within the boundaries of amusement parks, entertainment venues, sports facilities, historical sites, hospitals, and schools using the syntax: "#narrow scope#" in the "Name of goods/services" field on the invoice.
The contract for the sale of goods must specify that the vehicle in question is a passenger car, a four-wheeled motor vehicle for passenger transport that is not registered for road use and is only permitted to operate within amusement parks, sports facilities, historical sites, hospitals, schools, and other specialized vehicles.
The Ministry of Public Security and the Ministry of National Defense issue documents certifying specialized vehicles for security and defense purposes. The Ministry of Construction also issues documents certifying other specialized vehicles.
7. The documents stipulated in this Article shall be originals, notarized copies, or copies bearing the seal of the business, organization, or individual. If the relevant parties issue, use, and store documents electronically, electronic documents shall be used in accordance with regulations.
Tax refund for biofuels
According to the Circular, for businesses permitted to produce biofuel, the application for excise tax refund is as follows:
Application for refund of excise tax on biofuels using Form No. 01a/DNHT as specified in the Appendix attached to this Circular.
A copy of the document from the competent state agency stating that the taxpayer is permitted to produce bioethanol, submitted as part of the initial special consumption tax refund application.
The procedure for refunding excise tax is carried out in accordance with the law on tax administration.
Clauses 1, 2, and 6 of Article 4 (Tax-exempt subjects) of Decree No. 360/2025/ND-CP clearly state:
Goods and services not subject to excise tax are those not specified in Article 2 of the Law on Excise Tax and are specified in Article 3 of the Law on Excise Tax. Some cases are stipulated as follows:
1. Goods produced, processed, or outsourced for export abroad by organizations or individuals, or sold or consigned to other organizations or individuals for export abroad. Goods exported abroad as stipulated in this clause do not include: goods sold from the domestic market into non-taxable zones; goods produced, processed, outsourced for processing, or traded between non-taxable zones.
2. Goods temporarily imported and re-exported, and temporarily exported and re-imported, are exempt from import and export taxes within the time limits prescribed by law on export and import taxes. However, if the goods are re-exported or re-imported beyond the time limit, or are sold or their intended use changed within the temporary import or export period, the business organization or individual must pay special consumption tax.
a) Goods temporarily imported and then re-exported, if actually re-exported within the period not subject to import tax as prescribed by law on export and import taxes, are exempt from special consumption tax corresponding to the quantity of goods actually re-exported.
6. For motor vehicles, four-wheeled passenger vehicles with engines as stipulated in point d, clause 1, Article 3 of the Law on Special Consumption Tax are those designed by the manufacturer to be used as ambulances, prisoner transport vehicles, funeral vehicles; vehicles designed with both seating and standing areas capable of carrying 24 or more people; motor vehicles and four-wheeled passenger vehicles with engines that are not registered for circulation and only operate within amusement parks, entertainment venues, sports facilities, historical sites, hospitals, and schools; and specialized vehicles serving national security and defense as determined by the Ministry of Public Security or the Ministry of National Defense. The Ministry of Construction shall take the lead in coordinating with relevant agencies to determine and provide specific guidance on other specialized vehicles that are exempt from special consumption tax in case such cases arise.
For passenger cars and four-wheeled motor vehicles that are not registered for road use and only operate within amusement parks, entertainment venues, sports facilities, historical sites, hospitals, and schools, which are exempt from tax as stipulated in this clause, documentation proving that they only operate within these areas is required. An unregistered vehicle is a vehicle not registered for road traffic according to the law on road traffic safety.
In the case of passenger cars and four-wheeled motor vehicles for passenger transport as mentioned in this clause, if their intended use changes from the purpose for which they were previously exempt from tax, they shall be subject to special consumption tax. Specifically:
a) Organizations and individuals engaged in business activities that import passenger cars and four-wheeled motor vehicles for passenger transport and change their intended use must declare and pay excise tax to the customs authorities in accordance with the Ministry of Finance's guidelines on customs procedures; customs inspection and supervision; export tax, import tax, and tax management for exported and imported goods.
b) Organizations and individuals engaged in business who own domestically produced passenger cars and four-wheeled motor vehicles that change their intended use shall fulfill the obligation to pay excise tax on behalf of the manufacturing organization or individual, and shall declare and pay excise tax based on the remaining value after deducting the depreciation value as prescribed to the directly managing tax authority.
Source: https://baochinhphu.vn/quy-dinh-moi-ve-thue-tieu-thu-dac-biet-102260107105738298.htm
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