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

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