What is the excise trực tiếp bóng đá k+ declaration form - Form 02/TTDB applicable to facilities producing and blending biological gasoline in Vietnam?
Are biological gasoline subject to excise trực tiếp bóng đá k+ in Vietnam?
Under sub-clause 1.3 of Clause 1QCVN 03:2014/BCT, biological gasoline is understood as a mixture of unleaded gasoline and fuel ethanol.
According to Clause 1, Article 2 of theLaw on Excise trực tiếp bóng đá k+ 2008(amended by Clause 1, Article 1 of theLaw on Amendments to Law onExcise trực tiếp bóng đá k+), goods subject to excise trực tiếp bóng đá k+ include:
Taxable objects
1. Goods:
a/ Cigarettes, cigars and other tobacco preparations used for smoking, inhaling, chewing, sniffing or keeping in mouth;
b/ Liquor;
c/ Beer;
d/ Under-24 seat cars, including cars for both passenger and cargo transportation with two or more rows of seats and fixed partitions between passenger holds and cargo holds;
e/ Two- and three-wheeled motorcycles of a cylinder capacity of over 125 cm3;
f/ Aircraft and yachts;
g/ Gasoline;
h/ Air-conditioners of 90,000 BTU or less;
i/ Playing cards;
j/ Votive gilt papers and votive objects.
...
Thus, biological gasoline issubject to excise trực tiếp bóng đá k+.
What is the excise trực tiếp bóng đá k+ declaration form - Form 02/TTDB applicable to facilities producing and blending biological gasoline in Vietnam? (Image from Internet)
What is the excise trực tiếp bóng đá k+ declaration form - Form 02/TTDB applicable to facilities producingand blending biological gasoline in Vietnam?
The excise trực tiếp bóng đá k+ declaration formapplicable to facilities producing and blending biological gasoline isprescribed as Form 02/TTDB issued together withCircular 80/2021/TT-BTCas follows:
Download the excise trực tiếp bóng đá k+ declaration form - Form 02/TTDB applicable to facilities producing and blending biological gasoline in Vietnam:Here
What is the excise trực tiếp bóng đá k+ rate for biological gasoline in Vietnam in 2024?
The excise trực tiếp bóng đá k+ rates during2024 arespecified in Article 7 of theLaw on Excise trực tiếp bóng đá k+ 2008amended by Clause 4 Article 1 of theLaw on Amendments to Law on Excise trực tiếp bóng đá k+ 2014, Clause 2 Article 2 ofLaw No. 106/2016/QH13, and Article 8 of theLaw Amending the Law on Public Investment, the Law onPublic-Private Partnership Investment, the Law on Investment, the Law on Housing, the Law on Procurement, the Law on Electricity, the Law on Enterprises, the Law on excise trực tiếp bóng đá k+, and the Law on Civil Judgment Enforcement 2022as follows:
No. | Goods, Services | trực tiếp bóng đá k+ Rate (%) |
I | Goods | |
1 | Cigarettes, cigars, and other preparations from tobacco plants | 75 |
2 | Alcohol | |
a) Alcohol of 20 degrees and above | 65 | |
b) Alcohol below 20 degrees | 35 | |
3 | Beer | 65 |
4 | Cars under 24 seats | |
a) Passenger cars of 9 seats or less, except for those stipulated in Points 4đ, 4e, and 4g of the trực tiếp bóng đá k+ Schedule prescribed in Article 7 of the excise trực tiếp bóng đá k+ Law 2008 (amended 2014, 2016) | ||
- With cylinder capacity of 1,500 cm3 or below | 35 | |
- With cylinder capacity over 1,500 cm3 to 2,000 cm3 | 40 | |
- With cylinder capacity over 2,000 cm3 to 2,500 cm3 | 50 | |
- With cylinder capacity over 2,500 cm3 to 3,000 cm3 | 60 | |
- With cylinder capacity over 3,000 cm3 to 4,000 cm3 | 90 | |
- With cylinder capacity over 4,000 cm3 to 5,000 cm3 | 110 | |
- With cylinder capacity over 5,000 cm3 to 6,000 cm3 | 130 | |
- With cylinder capacity over 6,000 cm3 | 150 | |
b) Passenger cars from 10 to under 16 seats, except for those stipulated in Points 4đ, 4e, and 4g of the trực tiếp bóng đá k+ Schedule prescribed in Article 7 of the Excise trực tiếp bóng đá k+Law 2008amended by Clause 4 Article 1 of theLaw on Amendments to Law on Excise trực tiếp bóng đá k+ 2014, Clause 2 Article 2 ofkết quả bóng đá trực tiếp | 15 | |
c) Passenger cars from 16 to under 24 seats, except for those stipulated in Points 4đ, 4e, and 4g of the trực tiếp bóng đá k+ Schedule prescribed in Article 7 of the Excise trực tiếp bóng đá k+Law 2008amended by Clause 4 Article 1 of theLaw on Amendments to Law on Excise trực tiếp bóng đá k+ 2014, Clause 2 Article 2 ofkết quả bóng đá trực tiếp | 10 | |
d) Passenger cars carrying both people and goods, except for those stipulated in Points 4đ, 4e, and 4g of the trực tiếp bóng đá k+ Schedule prescribed in Article 7 of the Excise trực tiếp bóng đá k+Law 2008amended by Clause 4 Article 1 of theLaw on Amendments to Law on Excise trực tiếp bóng đá k+ 2014, Clause 2 Article 2 ofkết quả bóng đá trực tiếp | 15 | |
- With cylinder capacity of 2,500 cm3 or below | 15 | |
- With cylinder capacity over 2,500 cm3 to 3,000 cm3 | 20 | |
- With cylinder capacity over 3,000 cm3 | 25 | |
dd) Cars powered by gasoline in combination with electric energy or bioenergy, in which the gasoline proportion used does not exceed 70% of the total energy used | Equal to 70% of the trực tiếp bóng đá k+ rate applicable to the same type of car as specified in Points 4a, 4b, 4c, and 4d of the trực tiếp bóng đá k+ Schedule prescribed in Article 7 of the Excise trực tiếp bóng đá k+Law 2008amended by Clause 4 Article 1 of theLaw on Amendments to Law on Excise trực tiếp bóng đá k+ 2014, Clause 2 Article 2 ofkết quả bóng đá trực tiếp | |
e) Cars powered by bioenergy | Equal to 50% of the trực tiếp bóng đá k+ rate applicable to the same type of car as specified in Points 4a, 4b, 4c, and 4d of the trực tiếp bóng đá k+ Schedule prescribed in Article 7 of the Excise trực tiếp bóng đá k+Law 2008amended by Clause 4 Article 1 of theLaw on Amendments to Law on Excise trực tiếp bóng đá k+ 2014, Clause 2 Article 2 ofkết quả bóng đá trực tiếp | |
g) Electric cars | ||
(1) Battery-powered electric cars | ||
- Passenger cars of 9 seats or less | ||
+ From March 1, 2022, to February 28, 2027 | 3 | |
- Passenger cars from 10 to under 16 seats | ||
+ From March 1, 2022, to February 28, 2027 | 2 | |
+ From March 1, 2027 | 7 | |
- Passenger cars from 16 to under 24 seats | ||
+ From March 1, 2022, to February 28, 2027 | 1 | |
+ From March 1, 2027 | 4 | |
- Designed for both passenger and goods transport | ||
+ From March 1, 2022, to February 28, 2027 | 2 | |
+ From March 1, 2027 | 7 | |
(2) Other electric cars | ||
- Passenger cars of 9 seats or less | 15 | |
- Passenger cars from 10 to under 16 seats | 10 | |
- Passenger cars from 16 to under 24 seats | 5 | |
- Designed for both passenger and goods transport | 10 | |
h) Motorhomes regardless of cylinder capacity | 75 | |
5 | Two-wheeled motorbikes and three-wheeled motorbikes with a cylinder capacity of over 125cm3 | 20 |
6 | Aircraft | 30 |
7 | Yachts | 30 |
8 | All types of gasoline | |
a) Gasoline | 10 | |
b) E5 Gasoline | 8 | |
c) E10 Gasoline | 7 | |
9 | Air conditioners with a capacity of 90,000 BTU or below | 10 |
10 | Playing cards | 40 |
11 | Worship pasteboard items, ceremonial objects | 70 |
II | Services | |
1 | Business operations of discotheques | 40 |
2 | Business operations of massage, karaoke | 30 |
3 | Business operations of casinos, electronic gaming services with prizes | 35 |
4 | Betting business operations | 30 |
5 | Business operations of golf | 20 |
6 | Lottery business operations | 15 |
Therefore, the excise trực tiếp bóng đá k+ rate for biological gasoline in 2024 is 7%, 8%, 10%.