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Opportunity Taxes

Vehicle License Tax
The owners or users of any form of transport that uses public roads or rivers for public, private, or military purposes shall acquire vehicle licenses and pay official fees based on relevant regulations. In addition, they are required to apply to the competent tax collection authorities where the vehicle is registered for the appropriate licenses and pay Vehicle License Tax.

Vehicle License Tax
Fiscal year Actual tax revenue (100million)
2015 74
2016 75
2017 75
2018 75
2019 75



Amusement Tax
Amusement Tax shall be levied in accordance with the ticket prices or fees collected by the following places, facilities, or activities of amusement:
1. The cinema.
2. Professional singing, story-telling, dancing, circus, magic, acrobatics and all types of performances in night clubs.
3. Drama, music performances and performances like amateur singing and dancing.
4. All kinds of skill competitions.
5. Dance clubs or ballrooms.
6. Golf clubs and other places providing facilities of entertainment. In case no tickets of the aforementioned places, facilities, or activities of amusement are sold but drinks or amenities are offered to entertain customers, Amusement Tax shall be levied based on the amount of fees collected.

Amusement Tax
Fiscal year Actual tax revenue (100million)
2015 2.8
2016 2.4
2017 2.6
2018 2.7
2019 2.7


Stamp Tax
The scope of Stamp Tax collection is as follows:
1. Receipt of monetary payments: This refers to the receipt, slip, release, bank book, and payment record issued to confirm monetary payments. However, receipts doubling as sales invoices or vice versa are excluded.
2. Deeds for transactions involving movable properties.
3. Contracting agreements: Agreements implemented for one party to complete specific required work or tasks for another party; for example, construction contract, printing contract, and OEM contract.
4. Deeds or contracts for sale, transfer, and real estate partition: This refers to the proof produced because of Dien Right establishment and the sale, trade, transfer, and partition of real estate and submitted to the competent authority for registration.

Stamp Tax
Fiscal year Actual tax revenue (100million)
2015 45
2016 45
2017 46
2018 50
2019 51