Are environmental protection taxes refundable for goods temporarily imported for participation in fairs in Vietnam?

Are environmental protection taxes refundable for goods temporarily imported for participation in fairs in Vietnam?

Pursuant to Article 11 of the Law on Environmental Protection Tax 2010 which stipulates the refund of environmental protection taxes for goods temporarily imported for participation in fairs as follows:

Tax Refund

1. Imported goods stored in warehouses, bonded areas at the port and under the supervision of Customs authorities are re-exported to foreign countries;

2. Imported goods to be delivered or sold to foreign entities through agents in Vietnam; gasoline, oil sold to foreign-owned transport vehicles on routes through Vietnamese ports or Vietnamese-owned vehicles on international transport routes as per the legal stipulations;

3. Temporarily imported goods to be re-exported according to the method of temporary import and re-export trade.

4. Imported goods re-exported by the importer to foreign countries;

5. Temporarily imported goods for participation in trade fairs, exhibitions, or product introductions as per the legal stipulations when re-exported to foreign countries.

Thus, according to legal regulations, taxpayers will receive a refund of environmental protection taxes for goods temporarily imported for participation in fairs.

Are environmental protection taxes refundable for goods temporarily imported for participation in fairs in Vietnam? (Image from the Internet)

Which entities are taxpayers of environmental protection tax in Vietnam?

Pursuant to Article 5 of the Law on Environmental Protection Tax 2010 which stipulates taxpayers as follows:

Taxpayer

1. Taxpayers of environmental protection taxes are organizations, households, and individuals producing and importing goods subject to tax as specified in Article 3 of this Law.

2. Taxpayers of environmental protection taxes in specific cases are stipulated as follows:

a) In the case of entrusted importation of goods, the entrusted importer is the taxpayer;

b) In the case of organizations, households, individuals acting as intermediaries for collecting coal extracted in small, isolated operations and unable to present documents proving that the goods have already been taxed, the intermediaries are the taxpayers.

Thus, under the above regulations, taxpayers of environmental protection taxes are organizations, households, and individuals producing and importing goods subject to tax as prescribed. Specifically, the taxpayers of environmental protection taxes are determined as follows:

- In the case of entrusted importation of goods, the entrusted importer is the taxpayer.

- In the case of organizations, households, individuals acting as intermediaries for collecting coal extracted in small, isolated operations and unable to present documents proving that the goods have already been taxed, the intermediaries are the taxpayers.

When is the time for calculating environmental protection tax on imported goods in Vietnam?

Pursuant to Article 9 of the Law on Environmental Protection Tax 2010 which stipulates the time for calculating environmental protection tax as follows:

Time for Calculating Tax

1. For goods produced and sold, exchanged, or given, the tax calculation moment is the time of the transfer of ownership or rights to utilize the goods.

2. For goods produced for internal consumption, the tax calculation moment is the time the goods are put into use.

3. For imported goods, the tax calculation moment is the time of registering the customs declaration.

4. For gasoline and oil produced or imported for sale, the tax calculation moment is when the primary gasoline and oil dealers sell them.

Thus, under the specified regulation, the time for calculating the environmental protection tax on imported goods is at the registration of the customs declaration.

When is the environmental protection tax refunded in Vietnam?

Pursuant to Article 11 of the Law on Environmental Protection Tax 2010 which stipulates the cases for tax refund as follows:

- Imported goods stored in warehouses, bonded areas at the port and under the supervision of Customs authorities are re-exported to foreign countries;

- Imported goods to be delivered or sold to foreign entities through agents in Vietnam; gasoline, oil sold to foreign-owned transport vehicles on routes through Vietnamese ports or Vietnamese-owned vehicles on international transport routes as per the legal stipulations;

- Temporarily imported goods to be re-exported according to the method of temporary import and re-export trade.

- Imported goods re-exported by the importer to foreign countries;

- Temporarily imported goods for participation in trade fairs, exhibitions, or product introductions as per the legal stipulations when re-exported to foreign countries.