The study presents the taxation of tobacco products in the ASEAN region which could be generally classified as ad valorem tax (AVT), specific tax and mixed structure of ad valorem and specific.
Among the ASEAN countries, five impose the ad valorem excise tax with Laos and Myanmar imposing a single AVT rate on all tobacco products, while Cambodia, Vietnam and Indonesia have varied AVT rates on certain types of cigarettes. On the other hand, Singapore, Malaysia and Brunei have the simplest excise tax regimes, with a single specific tax rate charged on all cigarettes. In the case of Thailand, it imposes a mixed tax structure, e.g., both ad valorem and specific.
The Philippines has generally a multi-tier specific based excise tax system whose rates are fixed under the law.
