Excise tax detail devided by ASEAN countries
Comparison of Excise Tax in ASEAN Countries
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 |
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 |