What is the newest environmental protection tax declaration form in Vietnam?

What is the newest environmental protection tax declaration form in Vietnam?

The newest environmental protection tax declaration form in Vietnam is Form 01/TBVMT, issued with Circular 80/2021/TT-BTC:

Download the newest environmental protection tax declaration form in Vietnam.

What goods are subject to environmental protection tax in Vietnam?

According to Article 3 of the Law on Environmental Protection Tax 2010, there are 09 groups of goods subject to environmental protection tax:

(1). Gasoline, oil, and grease, including:

- Gasoline, except ethanol;

- aircraft fuel;

- diesel oil;

- Petroleum;

- Fuel oil;

- grease;

- Grease.

(2) Coal, including:

- Lignite;

- Anthracite Coal (anthracite);

- Fat coal;

- Other coal.

(3) Hydrogen-chlorofluorocarbon liquid (HCFC).

(4) Taxable plastic bag.

(5) Herbicide which is restricted from use.

(6) Pesticide which is restricted from use.

(7) Forest product preservative which is restricted from use.

(8) Warehouse disinfectant which is restricted from use.

(9) When it is necessary to supplement other taxable objects as per period, the National Assembly Standing Committee shall consider and regulate.

The Government shall specify this Article.

Additionally, the taxable goods are also stipulated in Article 2 of Decree 67/2011/ND-CP, amended by Article 1 of Decree 69/2012/ND-CP, which adds some taxable goods as follows:

The taxable goods follow the stipulations in Article 3 of the Law on Environmental Protection Tax 2010.

- For gasoline, oil, and grease specified in Clause 1, Article 3 of the Law on Environmental Protection Tax 2010, these are fossil fuel types. For mixed fuels containing biofuel and fossil fuel gasoline, oil, and grease, the environmental protection tax is only calculated for the fossil fuel part.

- Hydro-chloro-fluoro-carbon (HCFC) solution specified in Clause 3, Article 3 of the Law on Environmental Protection Tax 2010 is a type of gas used as a refrigerant in cooling equipment and in the semiconductor industry.

- Plastic bags subject to the tax (plastic bags) specified in Clause 4, Article 3 of the Law on Environmental Protection Tax 2010 are thin plastic packaging bags in the form of a bag (with an opening, bottom, sides and capable of containing products) made from single-layer plastic films HDPE (high-density polyethylene resin), LDPE (low-density polyethylene), or LLDPE (linear low-density polyethylene resin), excluding pre-packaged goods and plastic bags meeting environmental friendliness criteria as stipulated by the Ministry of Natural Resources and Environment.

- Pre-packaged goods specified in this clause (including both bag-shaped and non-bag-shaped packaging), include:

+ Pre-packaged imported goods;

+ Packaging that organizations, households, or individuals produce or import to pack products they produce or process or purchase products to pack or provide packaging services;

+ Packaging that organizations, households, or individuals purchase directly from the producer or importer to pack products they produce or process or purchase products to pack or provide packaging services.

- For herbicides restricted from use, termiticides restricted from use, wood preservatives restricted from use, and warehouse disinfectants restricted from use, specified in Clauses 5, 6, 7, and 8, Article 3 of the Law on Environmental Protection Tax 2010, details are implemented according to Resolution 1269/2011/UBTVQH12 (Document has expired and was replaced by Resolution 579/2018/UBTVQH14).

What is the newest environmental protection tax declaration form in Vietnam? (Image from the Internet)

What are the cases of refund of the paid environmental protection tax in Vietnam?

According to Article 11 of the Law on Environmental Protection Tax 2010, environmental protection taxpayer is paid tax refund in the 06 following cases:

- Imported goods are still stored in warehouse, storage at the border gate and are subject to be supervised by the customs authority for re-export to foreign countries;

- Imported goods to transport, sell abroad through agents in Vietnam; gasoline, petrol sold for vehicles of foreign firms on the route through Vietnam's ports or means of Vietnam's transportation on international transport road under the provisions of law;

- Goods temporarily imported for re-export by business mode of temporary import for re-export.

- Goods imported by the importer re-exporting to foreign countries;

- Goods temporarily imported for participation in fairs, exhibitions and introduction of products in accordance with the law when re-exported to foreign countries.