DECREE NO. 360/2025/NĐ‑CP (“DECREE 360”) DETAILING THE IMPLEMENTATION OF CERTAIN PROVISIONS OF THE LAW ON SPECIAL CONSUMPTION TAX

The Government has just issued Decree No. 360/2025/NĐ‑CP dated December 31, 2025, providing detailed guidance on the implementation of certain provisions of the Law on Special Consumption Tax, effective from January 1, 2026.

This Decree replaces Decree No. 108/2015/NĐ‑CP, Decree No. 14/2019/NĐ‑CP amending and supplementing certain provisions of Decree No. 108/2015/NĐ‑CP, and abolishes the provisions in Article 2 of Decree No. 100/2016/NĐ‑CP.

Some notable contents of the Decree include: