Law on excise tax

01Jan2017

B&Company

20-06-2014

The Law on Excise Tax provides for taxable and non-taxable objects, and payers, bases, refund, deduction and reduction of excise tax.
CONTENT
Chapter 1: General Provisions
Chapter 2: Tax bases
Chapter 3: Tax refund, deduction and reduction
Chapter 4: Implementation provisions
Tax rate for alcohol and beer products had some changes from January 1, 2013.
Source: Ministry of Finance
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