Scope of application
(SB Law) Special consumption tax (“SCT”) is applied to the production or import of certain goods and the provision of certain services, which are either luxury or discouraged for consumption. In particular, the following goods and services are subject to SCT:
(a) Goods: Cigarettes, cigars and other tobacco preparations used for smoking, inhaling, chewing, sniffing or keeping in mouth; Liquor; Beer; Under-24 seat cars, including cars for both passenger and cargo transportation with two or more rows of seats and fixed partitions between passenger holds and cargo holds; Two- and three-wheeled motorcycles of a cylinder capacity of over 125 cm3; Aircraft and yachts; Gasoline of all kinds, naphtha, reformade components and other components for mixing gasoline; Air-conditioners of 90,000 BTU or less; Playing cards; Votive gilt papers and votive objects.
(b) Services: Dance halls; Massage parlors and karaoke bars; Casinos; prize-winning video games, including jackpot and slot games and games on similar machines; Betting; Golf business, including the sale of membership cards and golf playing tickets; Lottery business.
SCT rates
|
No. |
Goods or services |
Tax rate (%) |
|
I |
Goods | |
|
1 |
Cigarettes, cigars and other tobacco preparations |
65 |
|
2 |
Liquor | |
| a/ Of 20o proof or higher | ||
| From January 1, 2010, through December 31, 2012 |
45 |
|
| From January 1, 2013 |
50 |
|
| b/ Of under 20o proof |
25 |
|
|
3 |
Beer | |
| From January 1, 2010, through December 31, 2012 |
45 |
|
| From January 1, 2013 |
50 |
|
|
4 |
Under-24 seat cars | |
| a/ Passenger cars of 9 seats or fewer, except those specified at Points 4e, 4f and 4g of this Article | ||
| Of a cylinder capacity of 2,000 cm3 or less |
45 |
|
| Of a cylinder capacity of between over 2,000 cm3 and 3,000 cm3 |
50 |
|
| Of a cylinder capacity of over 3,000 cm3 |
60 |
|
| b/ Passenger cars of between 10 seats and under 16 seats, except those specified at Points 4e, 4f and 4g of this Article |
30 |
|
| c/ Passenger cars of between 16 seats and under 24 seats, except those specified at Points 4e, 4f and 4g of this Article |
15 |
|
| d/ Cars for both passenger and cargo transportation, except those specified at Points 4e, 4f and 4g of this Article |
15 |
|
| e/ Cars running on gasoline in combination with electricity or bio-fuel, with gasoline accounting for not more than 70% of the used fuel |
70% of the tax rate for cars of the same kind as specified at Points 4a, 4b, 4c and 4d of this table |
|
| f/ Cars running on bio-fuel |
50% of the tax rate for cars of the same type as specified at Points 4a, 4b, 4c and 4d of this table |
|
| g/ Electrically-operated cars | ||
| Passenger cars of 9 seats or fewer |
25 |
|
| Passenger cars of between 10 seats and under 16 seats |
15 |
|
| Passenger cars of between 16 seats and under 24 seats |
10 |
|
| Cars for both passenger and cargo transportation |
10 |
|
|
5 |
Two- and three-wheeled motorcycles of a cylinder capacity of over 125 cm3 |
20 |
|
6 |
Aircraft |
30 |
|
7 |
Yachts |
30 |
|
8 |
Gasoline of all kinds, naphtha, reformade components and other components for mixing gasoline |
10 |
|
9 |
Air conditioners of 90,000 BTU or less |
10 |
|
10 |
Playing cards |
40 |
|
11 |
Votive gilt papers and votive objects |
70 |
|
II |
Services | |
|
1 |
Dance halls |
40 |
|
2 |
Massage parlors and karaoke bars |
30 |
|
3 |
Casinos and prize-winning video games |
30 |
|
4 |
Betting |
30 |
|
5 |
Golf business |
20 |
|
6 |
Lottery business |
15 |
