Can my company calculate taxes based on a single tax rate?

My company is a liquor manufacturer. Our products come in various types with different alcohol concentrations. Due to the variety, we cannot determine the exact concentration of each type. In this case, can my company calculate taxes based on a single tax rate?

According to Clause 2, Article 6 of Circular 195/2015/TT-BTC, in cases where enterprises produce multiple types of goods subject to excise tax with different tax rates, they are required to declare and pay excise tax according to the respective tax rate for each type of product. If it is not possible to determine the specific tax rate for each type, the highest tax rate among the goods produced by the enterprise must be applied.

Under the current tax rate schedule, liquor products are subject to two separate tax rates depending on their alcohol concentration: one for liquor with an alcohol content below 20 degrees and another for liquor with an alcohol content of 20 degrees or higher. If the company cannot determine the specific rate, the higher rate must be applied, which is the tax rate for liquor with an alcohol content of 20 degrees or higher.

Applicable legal document:

• Circular 195/2015/TT-BTC

Source: Tax Q&A - General Department of Taxation

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