Vietnam proposes to apply a special tax on alcohol-based and sugary drinks
Vietnam
Jun 20, 2024
On June 22, 2024, the Vietnamese National Assembly proposed the Resolution 129/2024/QH15 on the "Program for the development of laws and ordinances in 2025", which includes the amendment to the Special Consumption Tax to be approved in May 2025.
The Ministry of Finance proposes to expand the tax base to:
- beverages in accordance with Vietnam Standards (TCVN) with a sugar content above 5 g /100 ml, which will be subject to special consumption tax (SCT);
- alcohol, in accordance with the provisions of the 2019 Law on Prevention and Control of Harmful Effects of Alcohol and Beer, including other types of alcoholic beverages and food fermented from fruits and cereals.
For further information (in Vietnamese), click on the Link
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