The draft Decree detailing the implementation of a number of articles of the Law on Special Consumption Tax (2nd draft) is being consulted by the Ministry of Finance and is expected to take effect from January 1, 2026.

Notably, the new point in the draft is to add soft drinks according to national standards (TCVN) with sugar content over 5g/100ml to the list of subjects subject to special consumption tax.

The Ministry of Finance said that according to TCVN 12828:2019, soft drinks include flavored drinks (including energy drinks, sports drinks, electrolyte drinks and other special drinks), coffee-containing soft drinks, tea-containing soft drinks, herbal drinks, fruit juice-containing soft drinks and cereal-based drinks.

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The Ministry of Finance wants to add soft drinks that meet national standards and have a sugar content of over 5g/100ml to the list of subject to special consumption tax.

Beverages according to TCVN do not include the following products: milk and dairy products, liquid foods for nutrition, natural mineral water, bottled water, vegetable and fruit juices and nectars of vegetables and fruits and cocoa products.

Sugar content is calculated as total sugar content according to the Ministry of Health 's guidelines on product labels, including the criteria for sugar content listed on product labels.

Regarding air conditioners , the Ministry of Finance submitted to the Government detailed regulations in Clause 3, Article 3 of the draft Decree as follows:

Air conditioners with a capacity of over 24,000 BTU to 90,000 BTU, except for those designed by the manufacturer to be installed only on means of transport including cars, railway cars, airplanes, helicopters, ships, and boats. In case the manufacturing organization or individual sells or the importing organization or individual imports each part separately (hot or cold unit), the goods sold or imported are still subject to special consumption tax as a complete air conditioner.

In case an organization or individual imports or entrusts the import of a central air conditioning system of over 90,000 BTU or an organization or individual imports and signs a contract with a domestic equipment installation contractor to supply a central air conditioning system of over 90,000 BTU, the delivery depends on the construction progress (imported in multiple times or multiple shipments), the Ministry of Finance will provide guidance on the documents to determine the subjects not subject to special consumption tax in this case.

In addition, the subjects subject to special consumption tax in the draft Decree also include motor vehicles with less than 24 seats, including: passenger cars; four-wheeled motor vehicles; passenger pickup trucks; double-cabin cargo pickup trucks; VAN trucks with two or more rows of seats, with a fixed partition design between the passenger compartment and the cargo compartment.

Some cases not subject to tax include: ambulances, hearses, prisoner transport vehicles, special-purpose vehicles, cars designed with both seats and standing space to carry 24 people or more; passenger cars, four-wheeled passenger cars with engines that are not registered for circulation and only run within the scope of entertainment, recreation, sports, historical sites, hospitals, schools and other special-purpose cars as prescribed by the Government.

17% tax proposal: Business households are worried, experts say it should be classified according to revenue. The Ministry of Finance plans to apply it to individuals and business households with revenue exceeding the prescribed threshold, similar to the current tax calculation method for businesses, with a tax rate of 17%. Is this proposal reasonable?

Source: https://vietnamnet.vn/nuoc-giai-khat-dieu-hoa-nao-vao-dien-chiu-thue-tieu-thu-dac-biet-2445093.html