Guiding Opinion on the Collection of Consumption Tax on Beer Products
关于对啤酒产品征收消费税的指导意见
ຄຳແນະນຳ ວ່າດ້ວຍ ການເກັບອາກອນຊົມໃຊ້ຈາກ ຜະລິດຕະພັນເບຍ
Summary
The Ministry of Finance stipulates principles, stages, calculation methods, tax obligations, and management measures for the excise tax on beer products to ensure equal tax treatment between domestic and imported beer.
Articles
Article 1
Purpose: This guideline aims to implement Resolution No. 129/ຄປຈ dated September 4, 2018, of the National Assembly Standing Committee, by defining the principles, procedures, methods, and measures for the collection of excise tax, to ensure fair treatment between goods imported from abroad and domestically produced goods.
Article 2
Principle: The collection of excise tax on beer products shall be implemented in accordance with the tax rates stipulated in the Tax Law (Amended Version) No. 70/ສພຊ dated December 15, 2015, with the excise tax calculated based on the wholesale price for the domestic wholesale stage, and is divided into the following two categories: 1. For domestically produced beer products, the excise tax shall be collected at the wholesale stage at the production facility or distributor; 2. For beer products imported from abroad, the excise tax shall be collected in two stages: the import stage and the domestic wholesale stage.
Article 3
Stages: 1. For domestically produced beer products, the following stages shall apply: — Calculate and declare and pay consumption tax based on the wholesale value excluding value-added tax and consumption tax; — Submit a consumption tax declaration to the tax authority by the 15th day of the following month. 2. For beer products imported from abroad, the following stages shall apply: — At the import stage, calculate and declare and pay consumption tax at the time of customs duty declaration at the port of import, based on the duty declaration value (CIF price) plus import duties and other expenses (if any) multiplied by the consumption tax rate; — At the domestic sales stage, calculate based on the wholesale price (excluding value-added tax) minus the consumption tax base at the import stage, multiplied by the consumption tax rate; — Submit a consumption tax declaration for the wholesale stage to the tax authority by the 15th day of the month following the import. If monthly declarations cannot be made, a consumption tax declaration for the wholesale stage shall be submitted to the tax authority by the 15th day of the third month following the import.
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