What does an environmental protection tax declaration dossier in Vietnam include?

What is the definition of environmental protection tax in Vietnam?

According to Clause 1, Article 2 of the Environmental Protection Tax Law 2010, environmental protection tax means indirect-collected tax, collected on products and goods (hereafter referred to as goods) when used to cause negative environmental impacts.

According to Article 5 of the Environmental Protection Tax Law 2010, the environmental protection taxpayer is organizations, households and individuals producing, importing goods under taxable subject provided for in Article 3 of of the Environmental Protection Tax Law 2010.

Environmental protection taxpayer in some specific cases shall be provided for as follows:

- in case of goods importing commission, the person who entrusted importing goods shall be taxpayer;

- In cases where organizations, households and individuals act procurement hub of coal to develop small, retail but they can not produce the documents proving that goods have been paying environmental protection tax, the organizations, households individuals act as procurement hub shall be taxpayer.

What does an environmental protection tax declaration dossier in Vietnam include? (Image from the Internet)

What does an environmental protection tax declaration dossier in Vietnam include?

Under Sub-item 21, Section 2 of the Administrative Procedures issued along with Decision 1462/QD-BTC of 2022, the environmental protection tax declaration dossier in Vietnam includes:

- Environmental protection tax declaration form - Form No. 01/TBVMT according to Appendix 1 List of tax declaration dossiers issued along with Decree 126/2020/ND-CP and Circular 80/2021/TT-BTC.

- Appendix of the table determining the environmental protection tax to be paid to the localities entitled to revenue for coal, form number 01-1/TBVMT according to Appendix 1 List of tax declaration dossiers issued along with Decree 126/2020/ND-CP and Circular 80/2021/TT-BTC (in case the taxpayer distributes environmental protection tax to be paid for petroleum products to each locality where there are dependent units headquartered as regulated);

- Appendix of the table distributing the environmental protection tax to be paid to the localities entitled to revenue for petroleum products, form number 01-2/TBVMT according to Appendix 1 List of tax declaration dossiers issued along with Decree 126/2020/ND-CP and Circular 80/2021/TT-BTC (in case the taxpayer determines the tax amount to be paid for each locality where the coal mining enterprises are headquartered as regulated).

Number of dossiers: 01 set

Form No. 01/TBVMT - environmental protection tax declaration form: Download

What is the tariff table for environmental protection tax in 2024?

According to Article 8 of the Environmental Protection Tax Law 2010, the tariff table is as follows:

- Absolute rates are specified in the tariff table below:

- On the basis of the tax bracket prescribed in Clause 1 of this Article, the National Assembly Standing Committee provide for specific tax rate to each type of dutiable goods ensuring the following principles:

+ The tax rate on taxable goods in line with socio-economic development policy – social in each period;

+ The tax rate on taxable goods shall be determined under the extent of causing negative environmental impacts of the goods.

Which goods are not subject to environmental protection tax in Vietnam?

According to Article 4 of the Environmental Protection Tax Law 2010, goods not subject to environmental protection tax in Vietnam include:

- Goods not specified in Article 3 of Environmental Protection Tax Law 2010 shall not be subject to environmental tax.

- Goods provided for in Article 3 of Environmental Protection Tax Law 2010 shall not be subject to environmental tax in the following cases:

+ Goods transported in transit or transshipped through the border gate, Vietnam border in accordance with the law, including the transportation of goods from exporting countries to importing countries through the border gate of Vietnam but it is not made import & export procedures into and out of Vietnam; transit goods through the border gate, the border of Vietnam on the basis of agreements signed between the Government of Vietnam and a foreign government or an agreement between agencies, representative authorized under the provisions of law by government of Vietnam and foreign governments;

+ Goods temporarily imported for re-export within the time limit prescribed by law;

+ Goods directly exported by production facilities or entrusted for the export business to export, except for organizations, households and individuals to purchase goods which environmental protection taxable subject to export.