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What is Understanding Excise Duty in Vietnam about?
This chapter discusses excise duty in Vietnam, defining it as a tax on specific goods and services. It outlines the characteristics, taxpayers, excisable goods, non-excisable transactions, and the calculation of excise duty. Additionally, it covers tax deductions, payment procedures, and conditions for tax reduction or refund.
- Author
- H Phuc Do
- Language
- EN