How to declare and pay environmental protection tax on imported gasoline, oil, and lubricants for purposes other than resale in Vietnam?

How to declare and pay environmental protection tax on imported gasoline, oil, and lubricants for uses other than resale in Vietnam?

Based on Point 2.2, Clause 2, Article 7 of Circular 152/2011/TT-BTC as supplemented by Article 4 of Circular 159/2012/TT-BTC, regulations on declaration and payment of environmental protection tax for gasoline and oil are as follows:

Prime gasoline and oil trading companies shall register, declare, and pay environmental protection tax into the state budget at the local tax authorities where they declare and pay value-added tax, specifically:

- Prime gasoline and oil trading companies directly importing, producing, and processing gasoline and oil (collectively referred to as prime units) declare and pay tax at the location where their head office is situated for the volume of gasoline and oil they directly dispatch, sell, including internal consumption, commodity exchange, entrusted import returns, and sales to other organizations and individuals outside the prime unit system (including enterprises where the prime unit owns up to 50% shares); except for gasoline and oil sold and entrusted import for other prime gasoline and oil trading companies.

- Member units with independent accounting directly under prime units; branches under prime units; joint-stock companies where the prime unit holds controlling shares (more than 50% of the shares) or branches under these member units, branches under these joint-stock companies (collectively referred to as member units) declare and pay tax at the location where their head office is situated for the volume of gasoline and oil they dispatch, sell to other organizations and individuals outside the system.

- Other organizations directly importing, producing, and processing gasoline and oil declare and pay tax at the local tax authorities where they declare and pay value-added tax when exporting, selling gasoline and oil.

- With regards to cases using gasoline and oil as raw materials for blending biofuels that have not declared and paid environmental protection tax, when selling biofuels, the biofuel-selling unit must declare and pay environmental protection tax in accordance with regulations.

- For cases where gasoline, oil, and lubricants are imported for purposes other than resale; lubricants packed separately upon importation with aviation materials, spare parts, or with machinery and equipment, the taxpayer declares and pays environmental protection tax with customs authorities.

- Gasoline and oil dispatched, sold based on the invoice volume, dispatch, sale documents, the taxpayer must declare and pay environmental protection tax according to the volume recorded on the invoice, dispatch, sale documents.

Thus, according to the aforementioned regulations, for imported gasoline, oil, and lubricants intended for uses other than resale, the taxpayer declares and pays environmental protection tax with customs authorities.

How to declare and pay environmental protection tax on imported gasoline, oil, and lubricants for purposes other than resale in Vietnam? (Image from the Internet)

What are 10 State policies on environmental protection in Vietnam?

State policies on environmental protection are stipulated in Article 5 of the Law on Environmental Protection 2020 as follows:

[1] Facilitate the participation of agencies, organizations, communities, households, and individuals in implementing, inspecting, and supervising environmental protection.

[2] Propagate and educate combined with administrative, economic, and other measures to strengthen compliance with environmental protection laws and build an environmental protection culture.

[3] Focus on biodiversity conservation, protection of natural heritage environment; rational and economical exploitation and use of natural resources; development of clean and renewable energy; development of environmental protection technical infrastructure.

[4] Prioritize pollution treatment, restoration of degraded natural ecosystems, emphasize residential area environmental protection.

[5] Diversify investment sources for environmental protection; allocate separate funds for environmental protection in the state budget with an increasing ratio according to the state budget's capability and environmental protection requirements and tasks; prioritize funding for key environmental protection tasks.

[6] Ensure the rights of organizations, communities, households, and individuals contributing to environmental protection; incentive, support for environmental protection; promote environmentally friendly products and services.

[7] Enhance scientific research, development of pollution treatment, recycling, waste treatment technologies; prioritize the transfer and application of advanced, high, environmentally friendly technologies and the best available techniques; enhance training of human resources for environmental protection.

[8] Honor and reward agencies, organizations, communities, households, and individuals who have positive contributions to environmental protection as stated by law.

[9] Expand and strengthen international integration, cooperation, and implementation of international commitments on environmental protection.

[10] Conduct investment project screening according to environmental criteria; apply suitable environmental management tools at each stage of strategies, plans, programs, and investment projects.

[11] Integrate and promote the circular economy model, green economy in building and implementing strategies, planning, plans, programs, schemes, and socio-economic development projects.

What are 14 prohibited acts in environmental protection in Vietnam?

The 14 acts prohibited in environmental protection are stipulated in Article 6 of the Law on Environmental Protection 2020 as follows:

(1) Transporting, burying, dumping, discharging, burning solid waste, hazardous waste, not in accordance with technical procedures, not complying with the law on environmental protection.

(2) Discharging untreated wastewater, discharging untreated emissions that do not meet environmental technical standards into the environment.

(3) Spreading, releasing into the environment harmful substances, toxic viruses capable of infecting humans, animals, microorganisms not evaluated, dead animals due to epidemics, and other toxic agents impacting human, biological, and natural health.

(4) Exceeding permissible noise, vibration levels as defined by environmental technical standards; discharging smoke, dust, gases with toxic odors into the atmosphere.

(5) Implementing investment projects or discharging waste without fulfilling conditions as required by the environmental protection law.

(6) Importing, temporarily importing, re-exporting, transiting waste from foreign countries in any form.

(7) Illegally importing used vehicles, machinery, equipment for dismantling, recycling.

(8) Not implementing works, measures, activities for preventing, responding to, remediating environmental incidents as required by environmental protection law and related regulations.

(9) Concealing environmental pollution acts, obstructing, distorting information, falsifying environmental protection leading to adverse effects on the environment.

(10) Producing, trading products harmful to human, biological, and natural health; producing, using construction materials containing harmful elements exceeding permissible levels per environmental technical standards.

(11) Producing, importing, temporarily importing, re-exporting, and consuming materials degrading the ozone layer as per international agreements on substances depleting the ozone layer to which the Socialist Republic of Vietnam is a member.

(12) Destroying, illegally invading natural heritage.

(13) Destroying, illegally invading works, equipment, means serving environmental protection.

(14) Abusing position, power to contravene regulations on environmental protection.