The Government has just issued Resolution 25/NQ-CP on the proposal to develop the Law on Special Consumption Tax (amended).
According to the content of the resolution, the Government basically agrees with the content of receiving, explaining, and adjusting the dossier of the Proposal to develop the Law on Special Consumption Tax (amended) in Submission No. 25/TTr-BTC dated February 6, 2024 of the Ministry of Finance and the attached related documents.
Specifically, the study has not yet added to Policy 5 of the Proposal to develop a new Law on the method of calculating mixed taxes on alcohol and beer to ensure consistency with the Prime Minister's Tax System Reform Strategy to 2030 and Vietnam's commitments when joining the WTO.
The progress of submitting the Law project is as follows: The Government submits to the National Assembly Standing Committee a proposal to add the Law project to the 2024 Law and Ordinance development program at the 7th Session (May 2024); The Government submits to the National Assembly for comments on the Law project at the 8th Session (October 2024) and approves the Law project at the 9th Session (May 2025).
At the same time, the Government assigned the Ministry of Finance to complete the dossier of the Proposal for Law making and send it to the Ministry of Justice to carry out procedures to submit to the National Assembly Standing Committee to propose adding this Law project to the National Assembly's Law and Ordinance Making Program in 2025, adjusting the Law and Ordinance Making Program in 2024 according to the provisions of the Law on Promulgation of Legal Documents.
Clauses 1 and 2, Article 1 of this Resolution replace the content of "developing a mixed tax calculation method (tax rate in percentage and absolute tax rate) for alcohol and beer according to the Prime Minister's Tax System Reform Strategy to 2030, in line with international tax reform trends" at Points c and d, Clause 3, Section II of Resolution No. 115/NQ-CP dated July 28, 2023 of the Government on the Special Session on Law Making in July 2023.
TM
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