Chapter 4 Tax Unit and Package
Section 1 Rubber Tire
Article 28
Rubber tires shall be taxed per piece.
Article 29
Used tires that are restored and sold shall be taxed by their selling price.
Section 2 Cement
Article 30
Cement shall weigh one metric ton (MT), which will be the tax unit; bags of cement that weigh less than 1MT shall be taxed in proportion.
Article 31
Bulk cement must come with weighbridge and conveying funnel, and be transported in a special truck in which the cement can be sealed.
Section 3 Beverages
Article 32
Beverages that are packed in bottles, cans, boxes, or barrels or sold by auto-blend vending machine shall be taxed as follows:
(1)If packed in bottles, cans or boxes: taxed by the dozen; if the bottles, cans or boxes are packed in cartons, taxed accordingly by the dozen.
(2)If packed in barrels: taxed by the barrel.
(3)If sold by auto-blend vending machine: taxed by the material or semi-finished product in a barrel that can be blended into the beverage when such material or semi-finished product is released from the factory.
Section 4 Flat Glass
Article 33
Flat glass shall be taxed per box, where each box is 9.29 M2 (100 ft2). A partial box of flat glass will be taxed by proportion.
Article 34
When an acrylic board manufacturer imports reinforced glass for the production of moulds, it shall present the certificate issued by the competent authority for industrial development and a statement promising not to sell or use the imported products for other purposes when it applies to the Customs for tax exemption. After approving the tax exemption request, the Customs should forward the information to the tax authority where the said manufacturer is located.
Section 5 Oil/Gas
Article 35
Oil products shall be taxed by the kiloliter; liquefied petroleum gas shall be taxed by the metric ton.
Article 36
A tax payment certificate is not required for domestically refined oil/gas products that are transported by pipelines.
Section 6 Electric Appliances
Article 37
Electric appliances shall be taxed per appliance (set).
Section 7 Vehicles
Article 38
Automobiles, motorcycles, tractors and the chassis and bodies of all kinds of movable automobiles shall be taxed per vehicle. One tax payment certificate should be issued for each vehicle, stating the maker and engine number of the vehicle.
For vehicles that are not made in one integrated operation, the tax payment certificates for their chassis and body may be used in applications for vehicle licenses.