Vietnam: Sample of environmental protection tax payment declaration

Vietnam: Sample of environmental protection tax payment declaration (Internet image)

Regarding this issue, the Lawnet would like to answer as follows:

1. Sample of environmental protection tax payment declaration

Sample of environmental protection tax payment declaration, made according to Form 01/TBVMT issued together with Circular 80/2021/TT-BTNMT, is as follows:

Form 01/TBVMT

2. Environmental protection taxable subjects in Vietnam

Environmental protection taxable subjects according to Article 3 of the Law on Environmental Protection Tax 2010 include:

(1) Gasoline, oil, grease, including:

- Gasoline, except ethanol;

- Aircraft fuel;

- Diesel oil;

- Petroleum;

- Fuel oil;

- Lubricants;

- 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.

3. Objects not subject to environmental protection tax in Vietnam

According to Article 4 of the Law on Environmental Protection Tax 2010, the subjects not subject to environmental protection tax are as follows:

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

- Goods provided for in Article 3 of the Law on Environmental Protection Tax 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.

4. Environmental protection taxpayer in Vietnam

Environmental protection taxpayers according to Article 5 of the Law on Environmental Protection Tax 2010 are as follows:

- Environmental protection taxpayer is organizations, households and individuals producing, importing goods under taxable subject provided for in Article 3 of the Law on Environmental Protection Tax 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.

5. Environmental protection taxable time in Vietnam

Environmental protection taxable time according to Article 9 of the Law on Environmental Protection Tax 2010 is as follows:

- For goods manufactured, sold, exchanged, donated, taxable time is the time transferring the ownership or right to use goods.

- For manufactured goods brought into internal consumption, taxable time is the time when taxable goods brought into use.

- For imported goods, taxable time is the time of registration of customs declarations.

- For gasoline, petroleum produced or imported for sale, taxable time is the time when the business hub of petrol and oil sold.

Le Truong Quoc Dat

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