What are cases where the gasoline is exempted from environmental protection tax in Vietnam?

What are cases where the gasoline is exempted from environmental protection tax in Vietnam?

According to point a, clause 1, Article 3 of the Environmental Protection Tax Law 2010, the provisions are as follows:

Taxable objects

1. Gasoline, oil, lubricants, including:

a) Gasoline, excluding ethanol;

b) Jet fuel;

c) Diesel oil;

...

And based on Article 2 of Circular 152/2011/TT-BTC which provides as follows:

Non-taxable objects

1. Goods not mentioned in Article 3 of the Environmental Protection Tax Law and guided by Article 2 of Decree No. 67/2011/ND-CP, Article 1 of this Circular are not subject to environmental protection tax.

2. Goods mentioned in Article 3 of the Environmental Protection Tax Law and guided by Article 2 of Decree No. 67/2011/ND-CP, Article 1 of this Circular are not subject to tax in the following cases:

2.1. Goods transported from the exporting country to the importing country through Vietnamese border gates (in transit or transshipment through border gates, including cases where they have been placed in bonded warehouses) but not cleared for import into Vietnam and not cleared for export out of Vietnam.

2.2. Goods in transit through Vietnamese border gates, based on an agreement signed between the Government of Vietnam and the foreign government or between agencies, representatives authorized by the Government of Vietnam and the foreign government according to the provisions of law.

2.3. Goods temporarily imported for re-export within the time limit prescribed by law.

2.4. Goods exported abroad by manufacturing facilities (including processing) directly exporting or entrusting export business establishments, except for organizations, households, individuals purchasing goods subject to environmental protection tax for export.

Therefore, although gasoline falls under the category subject to environmental protection tax, if it falls into the cases mentioned in clause 2, Article 2 of Circular 152/2011/TT-BTC, it is not subject to tax. Specifically, such as gasoline transported from the exporting country to the importing country through Vietnamese border gates (in transit or transshipment through border gates, including cases where it has been placed in bonded warehouses) but not cleared for import into Vietnam and not cleared for export out of Vietnam, or other remaining cases mentioned above.

What are cases where the gasoline is exempted from environmental protection tax in Vietnam? (Image from the Internet)

May export goods customs dossiers be used as environmental protection tax declaration dossiers in Vietnam?

According to clause 1, Article 7 of Circular 152/2011/TT-BTC, the regulations are as follows:

Tax declaration and payment.

1. The declaration and payment of taxes are carried out in accordance with the provisions of the Environmental Protection Tax Law, the Tax Administration Law, and documents guiding the implementation of the Tax Administration Law, specifically as follows:

1.1. The environmental protection tax declaration dossier is a declaration form number 01/TBVMT issued in conjunction with this Circular and related documents for tax declaration and calculation.

For exported, imported, transiting, temporary import-re-export goods, the customs dossier of the goods can be used as the environmental protection tax declaration dossier.

Organizations and individuals producing and trading goods are responsible for declaring their environmental protection tax. If any incorrect declarations, frauds, or tax evasions are discovered, they must be handled according to the provisions of the Tax Administration Law.

1.2. The location for submitting the tax declaration dossier:

a) For domestically produced goods (except for domestically consumed coal of the Vietnam National Coal and Mineral Industries Group and gasoline and oil production business), environmental protection taxpayers shall submit the tax declaration dossier to the directly managing tax authority.

In cases where taxpayers have manufacturing facilities for goods subject to environmental protection taxes in provinces and cities under central authority different from their headquarters, they shall submit the tax declaration dossier to the directly managing tax authority in the locality where the goods production facility subject to environmental protection taxes is located.

b) For imported goods (except in cases of imported gasoline and oil for sale), taxpayers submit tax declaration dossiers to the customs authority where the customs procedure is conducted.

Thus, the environmental protection tax declaration dossier is the declaration form number 01/TBVMT issued in conjunction with the above Circular, where for exported goods, the customs dossier of the goods can be used as the environmental protection tax declaration dossier.

What is the time for calculating environmental protection tax in Vietnam?

According to Article 9 of the Environmental Protection Tax Law 2010, the timing for calculating environmental protection tax is stipulated as follows:

- For goods produced and sold, exchanged, gifted, the tax calculation time is the time of transfer of ownership or right to use the goods.

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

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

- For gasoline, oil produced or imported for sale, the tax calculation time is the time when the gasoline, oil business wholesaler sells them.

Additionally, the timing for calculating environmental protection tax is also guided by Article 6 of Circular 152/2011/TT-BTC as follows:

- For goods produced and sold, exchanged, gifted, promoted, advertised, the tax calculation time is the time of transfer of ownership or right to use the goods.

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

- For imported goods, the tax calculation time is the time of registration of the customs declaration, except for imported gasoline and oil for sale specified in clause 4, Article 6 of Circular 152/2011/TT-BTC.

- For gasoline, oil produced or imported for sale, the tax calculation time is when the business wholesaler for gasoline, oil sells them.