According to some economic experts, the proposal to impose an excise tax on sugary drinks is necessary to contract consumption. This helps minimize economic losses due to weight gain, obesity and related diseases.

After synthesizing comments on the revised draft law, the Ministry of Finance submitted a report on the acquisition, explanation and completion of the bill, and sent it to the Ministry of Justice for appraisal.

Regarding the SCT imposition on sugary drinks in the draft law, according to the Ministry of Finance, 74 opinions favored and 26 opinions disfavored. Meanwhile, some organizations such as Ho Chi Minh City Food and Foodstuff Association, Vietnam Dairy Association, Vietnam Beer - Alcohol - Beverage Association, Lam Dong Tax Department, Can Tho Tax Department and American Chamber of Commerce (Amcham) recommended that sugary drinks not be subject to SCT. Some suggested excluding dairy and dairy products and nutritional drinks; considered imposing consumption restrictions on some highly sugared drinks; and stipulated the concept of “sugar-sweetened drinks” in the law.

Explaining the addition of sugary drinks to the scope of SCT imposition, the Ministry of Finance said the move is in line with Party and State advocacy stated in Resolution 07 NQ/TW, Resolution 20-NQ/TW, Document of the 13th National Party Congress, and Resolution 43/2022/QH15 of the National Assembly. The harmful effects of sugary drinks on human health, both physically and mentally, have been documented by international health organizations and the Vietnamese Ministry of Health. These organizations all recommended applying the excise tax on sugary drinks as a solution to reduce consumption.