What are environmental protection tax rates for gasoline, oil, and lubricants in Vietnam January 1, 2025?
Who is subject to the environmental protection tax in Vietnam?
Based on Article 3 of the Law on Environmental Protection Tax 2010 on the taxable subjects:
Article 3. Taxable Subjects
- Gasoline, oil, grease, including:
a) Gasoline, excluding ethanol;
b) Jet fuel;
c) Diesel oil;
d) Kerosene;
dd) Mazut oil;
e) Lubricating oil;
g) Grease.
- Coal, including:
a) Lignite;
b) Anthracite coal;
c) Fat coal;
d) Other types of coal.
[...]
Thus, the subjects subject to the environmental protection tax include:
- Gasoline, oil, grease, including:
+ Gasoline, excluding ethanol
+ Jet fuel
+ Diesel oil
+ Kerosene
+ Mazut oil
+ Lubricating oil
+ Grease
- Coal, including:
+ Lignite
+ Anthracite coal
+ Fat coal
+ Other types of coal
- Hydro-chloro-fluoro-carbon (HCFC) solutions
- Taxable plastic bags
- Herbicides limited for use
- Termiticides limited for use
- Forest product preservatives limited for use
- Warehouse disinfectants limited for use
- If it is deemed necessary to supplement other taxable subjects in accordance with each period, the Standing Committee of the National Assembly shall consider and stipulate.
Additionally, if it is deemed necessary to supplement other taxable subjects in accordance with each period, the Standing Committee of the National Assembly shall consider and stipulate.
However, the aforementioned subjects are not subject to the environmental protection tax in the following cases: (Regulated in Article 4 of the Law on Environmental Protection Tax 2010)
- Goods in transit or transshipment through Vietnam's border gates, borders as prescribed by law, including goods transported from the exporting country to the importing country through Vietnam's border gates without going through import procedures in Vietnam and without going through export procedures out of Vietnam;
- Goods transiting through Vietnam's border gates, borders 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;
- Goods temporarily imported for re-export within the time limit prescribed by law;
- Goods directly exported by manufacturing facilities or authorized to export enterprises, except for organizations, households, individuals who purchase goods subject to environmental protection tax for export.
What are environmental protection tax rates for gasoline, oil, and lubricants in Vietnam January 1, 2025? (Image from the Internet)
What are environmental protection tax rates for gasoline, oil, and lubricants in Vietnam January 1, 2025?
Based on Article 1 of Resolution 60/2024/UBTVQH15, the environmental protection tax rate on gasoline, oil, and grease from January 01, 2025, to December 31, 2025, is stipulated as follows:
Note: The environmental protection tax rate on gasoline, oil, and grease from January 01, 2026, is implemented as prescribed in Section I, Clause 1, Article 1 of Resolution 579/2018/UBTVQH14 on the Environmental Protection Tax Table.
When are environmental protection taxpayers in Vietnam eligible for a tax refund?
Based on Article 11 of the Law on Environmental Protection Tax 2010 on tax refunds:
Article 11. Tax Refunds
Environmental protection taxpayers shall receive refunds for taxes paid in the following cases:
- Imported goods stored in warehouses, yards at border gates and under customs supervision are re-exported abroad;
- Imported goods for delivery, sale to foreign countries through an agent in Vietnam; gasoline, oil sold to foreign transport vehicles on routes through Vietnamese ports or Vietnamese transport vehicles on international transport routes as stipulated by law;
- Goods temporarily imported for re-export following the temporary import-export business method.
[...]
Thus, environmental protection taxpayers are eligible for a tax refund for taxes paid in the following cases:
- Imported goods stored in warehouses, yards at border gates and under customs supervision are re-exported abroad
- Imported goods for delivery, sale to foreign countries through an agent in Vietnam; gasoline, oil sold to foreign transport vehicles on routes through Vietnamese ports or Vietnamese transport vehicles on international transport routes as stipulated by law
- Goods temporarily imported for re-export following the temporary import-export business method
- Imported goods are re-exported abroad by the importer
- Goods temporarily imported to participate in fairs, exhibitions, product introductions as prescribed by law when re-exported abroad.
