Accordingly, for alcohol of 20 degrees or more from January 1 to the end of December 31, the tax rate of 45% shall apply. And from January 1, the tax rate of 50% will apply. The tax rate is also applied to beer. National beer day Jan 1 Dec 31 shirt Also from January 1, alcohol under 20 degrees is applied the tax rate of 25%. Previously these products had a tax rate of 40-75%. For beer cans, the special consumption tax calculation price is the price without VAT.
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For bottled beer, if the bottled beer manufacturer has placed the bottle bet, quarterly, the manufacturer and the customer must make a final settlement of the bottle bet amount. The amount of bets corresponding to the value of unrecoverable bottles must be included in the special consumption tax calculation turnover.
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For bottled beer, if the bottled beer manufacturer has placed the bottle bet, quarterly, the manufacturer and the customer must make a final settlement of the bottle bet amount. The amount of bets corresponding to the value of unrecoverable bottles must be included in the special consumption tax calculation turnover.
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