In the case of gasoline importing commission, which entity shall pay environmental protection tax in Vietnam?

In the case of gasoline importing commission, which entity shall pay environmental protection tax in Vietnam?

The taxpayer for environmental protection tax is stipulated in Article 5 of the Law on Environmental Protection Tax 2010. To be specific:

Taxpayer

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

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

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

b) In the case where organizations, households, individuals act as focal points for purchasing small-scale mined coal without presenting documentation proving that the goods have been taxed for environmental protection, those acting as focal points for purchase are the taxpayers.

According to the above-stated regulations, in the case of entrusted import of goods, such as gasoline, the entrusted importer of gasoline must pay the environmental protection tax.

In the case of gasoline importing commission, which entity shall pay environmental protection tax in Vietnam? (Image from the Internet)

When is the environmental protection tax calculated for imported gasoline for sale in Vietnam?

Based on Article 9 of the Law on Environmental Protection Tax 2010, the timing for calculating the environmental protection tax for imported gasoline for sale is specified as follows:

Time of tax calculation

1. For goods produced and sold, exchanged, or gifted, the time of tax calculation is the time of transfer of ownership or usage rights of goods.

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

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

4. For gasoline, oil produced or imported for sale, the time of tax calculation is the time the main gasoline, oil trading enterprise sells them.

Thus, according to the above regulations, the time of tax calculation for imported gasoline for sale is when the main gasoline, oil trading enterprise sells them.

When is the environmental protection tax not applicable to gasoline in Vietnam?

Clause 2, Article 4 of the Law on Environmental Protection Tax 2010 provides as follows:

Non-taxable objects

1. Goods not specified in Article 3 of this Law are not subject to the environmental protection tax.

2. Goods specified in Article 3 of this Law are not subject to environmental protection tax in the following cases:

a) Goods transported transiting through or transshipped at Vietnamese border gates, including goods transported from the exporting country to the importing country through Vietnam's border gates without customs procedures for importing into or exporting out of Vietnam; goods transiting through Vietnamese border gates based on agreements signed between the Government of Vietnam and foreign governments or agreements between authorized agencies or representatives of the Government of Vietnam and foreign governments as prescribed by law;

b) Goods temporarily imported for re-export within the time limit specified by law;

c) Goods exported directly by the manufacturing facility or entrusted to an export business for export, excluding cases where organizations, households, individuals purchase goods subject to environmental protection tax for export.

And based on Article 3 of the Law on Environmental Protection Tax 2010 which stipulates:

Taxable objects

1. Gasoline, oil, lubricants, including:

a) Gasoline, excluding ethanol;

b) Jet fuel;

c) Diesel oil;

d) Kerosene;

dd) Mazut oil;

e) Lubricants;

g) Greases.

2. Coal, including:

a) Lignite;

b) Anthracite;

c) Bituminous coal;

d) Other types of coal.

3. Hydro-chloro-fluoro-carbon (HCFC) solution.

4. Plastic bags subject to tax.

5. Herbicides restricted in use.

6. Termiticides restricted in use.

7. Wood preservatives restricted in use.

8. Warehouse disinfectants restricted in use.

9. If deemed necessary to supplement other taxable objects suitable for each period, the Standing Committee of the National Assembly shall consider and stipulate.

The Government of Vietnam shall detail this Article.

Thus, according to regulations, the environmental protection tax is not applicable to gasoline in the following cases:

- Gasoline transported from the exporting country to the importing country through Vietnam's border gates (transiting or transhipping at border gates, including those stored in bonded warehouses) without customs procedures for importing into or exporting out of Vietnam.

- Gasoline transiting through border gates, borders of Vietnam based on agreements signed between the Government of Vietnam and foreign governments or between authorized agencies or representatives of the Government of Vietnam and foreign governments as prescribed by law.

- Gasoline temporarily imported for re-export within the time limit specified by law.

- Gasoline exported abroad by the production facility directly or entrusted to an export business for export, except where organizations, households, individuals buy gasoline subject to environmental protection tax for export.