Tax Alert - New points in Decree No. 14/2019/ND-CP

On 01 February 2019, the Government issued Decree No. 14/2019/ND-CP on amending and supplementing a number of articles of Decree No. 108/2015/ND-CP guiding the Law on Special Sale Tax (“SST”) which shall take effective from 20 March 2019 with the following notable points:

The new points provided in Decree No. 14/2019/ND-CP dated 01 February 2019 on amending and supplementing a number of articles of Decree No. 108/2015/ND-CP guiding the Law on Special Sale Tax:

  • Supplement the aircrafts operated for the purposes of pesticide spread, firefighting, photography and geographic measurement to the list of goods which are not subject to SST;
  • Refer to the specific regulation of Decree No. 134/2016/ND-CP guiding the Law on Import and Export Duties with regards to the detailed procedures and dossiers for SST refund of the imported goods;
  • Supplement guidelines for the creditability of SST input of the productions and dilution of biological fuel activities;
  • Introduce the new rule which allows enterprises to credit the input SST which is collected as per the administrative decision of the Customs authority (except the circumstance where the custom authority imposes a fine on tax fraud or evasion). The deductible SST amount must not exceed the SST payable of the domestic sales.

Our support

We do trust the above points are notable and sufficient, but should you have any question or need a deeper discussion on this issue, please do not hesitate to contact us.

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