№ files_lp_4_process_3_110654
Provides legal provisions on excise taxation, specifying taxable and non-taxable goods and services, taxpayer responsibilities, calculation methods, and government oversight, serving as a formal legal source.
Year: 2025
Location: Vietnam
Subject: Taxation
Document type: Law
Issuing body: National Assembly of Vietnam
Author: National Assembly of Vietnam
Scope: Goods and services subject to excise tax, taxpayers, tax bases, exemptions, and tax procedures
Date of enactment: June 14, 2025
Effective period: Indefinite until amended
Applicable entities: Organizations and individuals manufacturing, processing, importing excisable goods, or providing excisable services
Relevant regulations: Constitution of the Socialist Republic of Vietnam, Law on export and import duties, Law on commerce, Law on foreign trade management
Price: 8 / 10 USD
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