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No excise tax on online games
17/11/2022

The Ministry of Finance has just requested the Prime Minister's opinion to withdraw the content of special consumption tax collection for online video games from the draft Law amending and supplementing a number of articles of the Law on Special Consumption Tax.

Chưa đánh thuế tiêu thụ đặc biệt với game online

Accordingly, on October 8, 2014, the Finance and Budget Committee of the National Assembly had a plenary meeting to officially examine the draft Law amending and supplementing a number of articles of the Law on Special Consumption Tax. . At the meeting, all opinions agreed to add online video games (online games) to the special consumption tax at the rate of 10%.

Through reviewing, summarizing and further evaluating the situation of online game business, the Ministry of Finance said that currently, there are 38/58 online game businesses with losses or no profits.

Regarding the prevention, control and limitation of negative impacts from online games, the Government has issued a number of regulations on management of playing services such as: Public online game service locations are 200 meters away from schools or more. ; regulations on lighting, room size and business time…

In addition, online games are a type of service in the digital content industry that is encouraged and preferentially developed by the State (according to Articles 10 and 26 of Decree No. May 2007). In Decision No. 56/2007/QD-TTg dated May 3, 2007 of the Prime Minister approving the program to develop Vietnam's digital content industry, it was also determined that: The digital content industry is specially designated by the State. special incentives, investment incentives and support to develop into a key economic sector.

For the release of online games from abroad, according to the Ministry of Finance, it is currently very difficult to manage payment sources and payment purposes. Individuals can pay to buy applications online, buy software or pay for online game cards, etc., so it is difficult for state management agencies to determine which payment is to buy game cards online. At the same time, because online games are released on the network, it is not possible to determine where to use the service (playing games).

The Ministry of Finance also said that through the experience of many countries, it was found that no country has collected a special consumption tax on online games.

This is a service that is of great interest to the society. After receiving comments on the draft Law amending and supplementing the Law on Special Consumption Tax, the Ministry of Finance said that the mass media appeared a lot. disagreed opinion.
Therefore, the Ministry of Finance reported to the Prime Minister to withdraw the content of excise tax on online games from the above Law project.

 

Phuong Diem
"Source: General Department of Customs"