ASEAN excise tax

Untitled Document Data collection of excise taxes in ASEAN member countries.

Excise tax detail devided by ASEAN countries


Comparison of Excise Tax in ASEAN Countries

 

Overview of excise tax collection

Types of Goods and Services Commonly Subject to Excise Tax

All Countries Most Countries At Least One Country
Beer Gasoline Non-alcohol beverages
Wine Diesel Kreteks
Distilled Spirits Kerosene LPG/CNG
Cigarattes RYO tobacco Ethanol
Cigars Pick-up truck Luxury goods
Passenger vehicles Buses Home electical goods
  Motor cycles Eco goods
  Night club venues Gambling
    Golf/recreation
Sources : http://www.iticnet.org/images/Phase_II_Discussion_Paper.pdf, APTF ASEAN Excise Tax Study Group Discussion Paper 26/08/2013




Tax Base for Excise Tax Collection

Use of Specific Rates Use of Ad Valorem Rates Use of Mixed Rates
Brunei Cambodia Malaysia
Indonesia Laos PDR Philippines (Spirits)
Philippines (Beer,Wine,Cigarattes,Fuel) Myanmar Thailand (Greater of a specific or ad valorem rate for beer, wine, spirits, fuels and tobacco)
Singapore Vietnam  
Sources : http://www.iticnet.org/images/Phase_II_Discussion_Paper.pdf, APTF ASEAN Excise Tax Study Group Discussion Paper 26/08/2013