Declare excise tax rates for battery-powered electric cars
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The General Department of Customs has just issued Official Letter No. 859/TCHQ-TXNK to the Customs Departments of provinces and cities guiding the declaration of excise tax rates for battery-powered electric cars to ensure compliance with regulations. provisions of the law.
The official dispatch clearly states that, Article 8 of the Law on Amending and Supplementing No. 03/2022/QH15 has added a group of battery-powered electric cars under point g, clause 4, section 1 of the Special Consumption Tax Schedule in Article 7 of the Law on Consumption Tax. excise and corresponding excise tax rates.
To do this, the General Department of Customs requires the customs departments of provinces and cities to apply the excise tax in accordance with Article 8 of the Law on Amendment and Supplementation No. 03/2022/QH15 of the National Assembly from the date of issue. March 1, 2022.
At the same time, propagandize and disseminate to relevant organizations and individuals about the content of special excise tax in Article 8 of the Law on Amending and Supplementing No. 03/2022/QH15 of the National Assembly.
In addition, customs departments of provinces and cities need to guide customs declarants to choose the correct codes TB235, TB245, TB255, TB265 to declare excise tax rates for battery-powered electric cars from day 1. 03/2022
According to the General Department of Customs, on January 11, 2022, the National Assembly promulgated the Law amending and supplementing a number of articles of the Law on Public Investment, the Law on Investment in the mode of public-private partnership, the Law on Investment, the Law on Housing, and the Law on Investment. Law on Bidding, Law on Electricity, Law on Enterprises, Law on Special Consumption Tax and Law on Civil Judgment Execution No. 03/2022/QH15 (referred to as Law on Amendment and Supplement No. 03/2022/QH15).
Law amending and supplementing No. 03/2022/QH15 takes effect on March 1, 2022.
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