Helicopters used for spraying pesticides, fire fighting, filming, taking photos and topography are not subject to special consumption tax.

This information was included in Decree No. 14/2019/ND-CP issued recently by the Government, on amending and supplementing some articles of Decree No. 108/2015/ND-CP.

The decree also gives specific instructions for the special consumption tax refund procedure. Accordingly, the special consumption tax reimbursement for goods temporarily imported for re-export is implemented as the import tax reimbursement regulations for imported goods to be re-exported.

The decree specifies conditions, orders and procedures for deduction of special income tax, determining the deductible excise tax amount. It also sets out separate mechanisms for special consumption tax deduction for enterprises which are permitted to produce and blend bio-petrol.

Accordingly, the declaration of tax payment and special consumption tax deduction of these enterprises is carried out at the local tax office where the enterprises are headquartered.

Decree No. 14/2019/ND-CP will take effect on March 20, 2019. — VNS