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Source
Source
Release date
August 2023
More information
Region
Vietnam
Survey time period
2023
Supplementary notes
Special Sales Tax (SST) applies to the production or import of certain goods and the provision of certain services. Imported goods (except for various types of petrol) are subject to SST at both the import and selling stages.
The law classifies items into two groups:
- Commodities: cigarettes, liquor, beer, automobiles having less than 24 seats, motorcycles, airplanes, boats, petrol, air-conditioners up to 90,000 BTU, playing cards, votive papers;
- Service activities: discotheques, massage, karaoke, casinos, gambling, lotteries, golf clubs and entertainment with betting.
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