In October 2025, the Ministry of Finance drafted a Circular detailing a number of articles of the Government's Decree detailing the implementation of a number of articles of the Law on Special Consumption Tax.
Article 3 of the draft stipulates the dossier to determine subjects not subject to special consumption tax.
In particular, some types of cars not subject to special consumption tax (for domestic organizations and individuals) need to have the following documents:
For passenger cars and four-wheeled passenger cars with engines that are not registered for circulation and only run within the scope of entertainment, recreation, sports, historical sites, hospitals, schools and other specialized cars as prescribed; domestically produced organizations and individuals shall present or provide information and documents as follows:
Information on organizations and individuals searched at the National Business Registration Portal, including proof that organizations and individuals purchasing goods are operating and have the function of operating entertainment, recreation, sports, historical relics, hospitals, schools or other specialized purposes.
Taxpayers declare information on invoices and documents in the documents according to the provisions of law on tax management; including declaration of information about vehicles only running within the area of entertainment/ase/sports/historic relic/hospital/school according to the construction: "# narrow range#" at the goods and services name on the invoice.
The contract for the sale of goods must show that this is a passenger car, a four-wheeled passenger car with an engine that is not registered for circulation and only runs within the scope of a playground, entertainment, sports area, historical relic, hospital, school and other specialized cars.
Document confirming specialized cars for security and defense service of the Ministry of Public Security, Ministry of National Defense for specialized cars for security and defense service.
