According to a report from Phapluat on August 8, Vietnam is planning to impose a special consumption tax on e-cigarettes in the draft revision of the "Special Consumption Tax Law".
According to previous legislation, specifically the 2008 Special Consumption Tax Law (amended by the 2014 Special Consumption Tax Amendment Act, Article 1, Section 1), Article 2 specifies that the taxable items include cigarettes, cigars, and other tobacco products used for smoking, sniffing, chewing, smelling, or holding. The proposed draft also includes new tobacco products and their equipment, components, and e-liquids in the scope of taxation.
It is expected that at the 9th session scheduled for May 2025, the Vietnamese National Assembly will pass 12 laws and 1 resolution.
The Amendment to the Special Consumption Tax Law will become one of the 12 bills passed by Congress in May 2025.
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