On 20 October 2026, the General Department of Taxation (GDT) issued a Prakas (ministerial regulation) confirming the continued implementation of excise tax on e-cigarette services. The regulation clarifies the tax base, rates, and compliance procedures for businesses providing vaping-related services, aligning with public health objectives and revenue policy. The measure takes immediate effect and requires affected taxpayers to register, file returns, and remit excise tax in accordance with the Law on Taxation.
Key Takeaways
- Excise Tax Continuation: The Prakas formally maintains excise tax obligations for e-cigarette services, providing legal certainty for taxpayers and enforcement authorities.
- Compliance Framework: Detailed guidelines on tax base calculation, applicable rates, filing frequency, and payment deadlines are established for service providers in the vaping industry.
- Health and Revenue Dual Objective: The policy supports public health goals by discouraging vaping consumption while securing a stable revenue stream from a growing market segment.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement