The guidance—Circular 195/2015/TT-BTC, as issued by the Ministry of Finance—addresses certain factors such as how to determine the “taxable price” for purposes of the special consumption tax. There also are measures concerning imported automobiles.
Examples are included illustrating how the special consumption tax credit is applied at the import stage or paid at the procurement stage.
Read a December 2015 report [PDF 145 KB] prepared by the KPMG member firm in Vietnam: Circular 195/2015/TT-BTC provides guidance on the implementation of Special Consumption Tax (“SCT”) regulations
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