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Thailand: Revised Excise Tax Law

(Oct. 12, 2017) On September 16, 2017, a revised excise tax came into force in Thailand that increases taxes on seven products, including alcoholic beverages, playing cards, sugary drinks, and tobacco. Speculation in advance was that prices would go up substantially. For that reason, the commerce and finance ministries moved to limit hoarding of the […]

Indonesia: Proposed Legislation on Tobacco Could Increase Domestic Production

(Mar. 24, 2017) The House of Representatives of Indonesia is considering a proposed law that could increase the country’s tobacco output. (Eveline Danubrata & Agustinus Beo Da Costa, Indonesia Tobacco Bill Would Fire up Output Despite Health Fears, REUTERS (Mar. 15, 2017).) The bill is listed among “priority legislation” on the legislative website. (RRU Tentang […]

Indonesia: Planned E-Cigarette Ban Controversial

(Aug. 19, 2015) Indonesia’s Trade Minister, Rachmat Gobel, announced on May 18, 2015, that the government planned to ban sales of electronic cigarettes due to concern about the health impact of smoking such products, also known as vaping. (Linda Yulisman, RI Bans E-Cigarettes on Health Concerns, JAKARTA POST (May 19, 2015).) According to the head […]

Italy: E-Cigarette Taxation Regime

(Aug. 10, 2015) On May 15, 2015, the Constitutional Court of Italy published a decision that invalidated a legal provision on the taxation of e-cigarettes. (Corte Costituzionale, Sentenza No. 83/2015 (Apr. 15, 2015), Constitutional Court website (in Italian).) The Court invalidated article 11(22) of Decree-Law No. 76, First Emergency Measures on the Promotion of Employment, […]

Serbia: E-Cigarette Taxation Introduced

(Aug. 3, 2015) On August 1, 2015, the Law on Amendments and Additions to the Excise Act of the Republic of Serbia of June 26, 2015, entered into force (SLUZBENI GLASNIK RS [official gazette], No. 55/2015, National Assembly of the Republic of Serbia website (in Serbian)). The Law introduces an excise tax to be paid […]

Indonesia: Sales Tax Reduction for Luxury Goods

(July 6, 2015) On June 8, 2015, Indonesia’s Ministry of Finance issued a regulation that revises the types of goods subject to luxury tax, although motor vehicles are unaffected by the change. (Nina Umar, Indonesia: Removal of Sales Tax on Certain Luxury Goods, TAX NEWS SERVICE (June 29, 2015), International Bureau of Fiscal Documentation online […]

Turkey: Draft Guidelines on Consumption Tax

(Mar. 2, 2015) It was reported on February 27, 2015, that Turkey’s Revenue Administration has published draft guidelines on excise taxes. (René Offermanns, Turkey: Draft Guidelines on Excise Duty Published, TAX NEWS SERVICE (Feb. 27, 2015), International Bureau of Fiscal Documentation online subscription database; Özel Tüketim Vergisi (I) Sayili Liste Uygulama Genel TebligÂÂ?i [General Guidelines […]

Montenegro: Reform of Tax System Announced

(Feb. 11, 2015) Montenegro, a small nation in southeastern Europe that become independent from Serbia on June 3, 2006, published an economic reform program for the years 2015-2017 on February 3, 2015. (Ivana Kireta, Montenegro: Tax Reform Announced (Feb. 5, 2015), TAX NEWS SERVICE, IBFD online subscription database; Central Intelligence Agency, Montenegro, in WORLD FACTBOOK […]

Iceland: 2015 and 2016 Tax Measures

(Dec. 31, 2014) Iceland’s Parliament, the Alþingi, approved legislation on December 16, 2014, that amends a number of the country’s tax laws. Except where otherwise noted, the changes take effect from January 1, 2015. (Hjordis B. Gunnarsdottir, Iceland: Some Budget Measures Adopted, TAX NEWS SERVICE (Dec. 18, 2014), International Bureau of Fiscal Documentation (IBFD) online […]

Finland: Plan to Become a Smoke-Free Country

(Aug. 8, 2014) Finland’s government has adopted a Roadmap Towards a Smoke-Free Finland, designed to both help smokers quit and prevent people from starting to smoke in the first place. (Finland Wants to Be Smoke-Free by 2040, ICE NEWS (July 8, 2014).) Among the key features of the Roadmap, according to a statement from the […]