On June 14, the National Assembly voted to pass the Law on Special Consumption Tax (amended).

Continuing the program of the 9th Session, on the morning of June 14, the National Assembly voted to pass: Law on Special Consumption Tax (amended); Law on Corporate Income Tax (amended); Law on Management and Investment of State Capital in Enterprises; Law on Chemicals (amended); Law on amending and supplementing a number of articles of the Law on Technical Standards and Regulations; Law on Digital Technology Industry.

After that, the delegates discussed the draft Law amending and supplementing a number of articles of the Law on National Defense; Law on People's Army Officers; Law on Professional Soldiers, Workers and National Defense Officials; Law on Military Service; Law on Vietnam Border Guard; Law on People's Air Defense; Law on Reserve Forces; Law on Civil Defense; Law on Management and Protection of National Defense Works and Military Zones; Law on Militia and Self-Defense Forces; Law on National Defense and Security Education.

The Minister of National Defense spoke to explain and clarify a number of issues raised by National Assembly deputies.

In the afternoon, agencies work according to their own programs.

Regarding the Law on Special Consumption Tax (amended), presenting a report explaining and accepting the revision of the draft Law on Special Consumption Tax (amended) at the 46th session of the National Assembly Standing Committee on June 4, Chairman of the Economic and Financial Committee Phan Van Mai said that the Standing Committee of the Review 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 (no tax is collected for air conditioners with a capacity of 24,000 BTU or less and those with a capacity of over 90,000 BTU).

Regarding the issue of taxable sugary soft drinks and additional taxable subjects, the Standing Committee of the Inspection Agency said that 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 a sugar content of over 5g/100ml, excluding beverages such as milk and dairy products; liquid foods used for nutritional purposes; natural mineral water and bottled water; pure vegetable and fruit juices and nectars 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.

The appraisal agency proposed that the National Assembly allow keeping the draft Law (from 2027, apply tax rate of 8%, from 2028, apply tax rate of 10%).

Regarding the collection of special consumption tax on gasoline, the Standing Committee of the Inspection Agency stated that, as the National Assembly delegates suggested, in the long term, it is necessary to study a plan to synchronously amend both special consumption tax and environmental protection tax in order to tax this item reasonably and in accordance with international practices.

Regarding non-taxable objects, during the discussion, there was a proposal to add airplanes, helicopters, and gliders used for ambulance and rescue purposes to the non-taxable objects.

Vice Chairman of the National Assembly Nguyen Duc Hai said that although there are still concerns, the National Assembly Standing Committee agreed to stipulate that air conditioners with a capacity of 24,000 BTU to 90,000 BTU are subject to tax (no tax is collected for air conditioners with a capacity of 24,000 BTU or less and those with a capacity of over 90,000 BTU).

The National Assembly Standing Committee also agreed to keep sugary soft drinks and gasoline subject to special consumption tax as drafted.

According to VTV

Source: https://baothanhhoa.vn/ngay-14-6-quoc-hoi-bieu-quyet-thong-qua-luat-thue-tieu-thu-dac-biet-sua-doi-252086.htm