The Environmental Protection Tax Law 2010 stipulates the taxable objects, non-taxable objects, taxpayers, tax calculation basis, tax declaration, tax calculation, tax payment, and tax refund for environmental protection. In which cases are environmental protection taxpayers entitled to a refund of the paid tax?
According to the provisions of Article 11 of the Environmental Protection Tax Law 2010, Article 8 of Circular 152/2011/TT-BTC, cases in which taxpayers are refunded the environmental protection tax already paid include:
Firstly, imported goods stored in warehouses, yards at the border gate, and under the supervision of the Customs agency, which are re-exported abroad.
Secondly, imported goods for delivery, sales to foreign countries through agents in Vietnam; gasoline and oil sold to transportation vehicles of foreign companies on the route through Vietnamese ports or Vietnamese transportation vehicles on international routes according to legal regulations.
Thirdly, temporarily imported goods for re-export according to the temporary importation business method, re-export is refunded the paid environmental protection tax corresponding to the re-exported goods.
Fourthly, imported goods are re-exported by the importer (including cases of returning goods) abroad, are refunded the paid environmental protection tax for the re-exported goods abroad.
Fifthly, temporarily imported goods for participation in fairs, exhibitions, product introductions are refunded the paid environmental protection tax corresponding to the goods when re-exported abroad.
Environmental protection tax refunds are only made for actually exported goods. The procedures, dossiers, sequences, and authorities for resolving environmental protection tax refunds for exported goods are implemented as prescribed for resolving import tax refunds according to the provisions of the law on export tax, import tax.
See more: Environmental Protection Tax Law 2010 officially took effect on January 1, 2012.
Address: | 19 Nguyen Gia Thieu, Vo Thi Sau Ward, District 3, Ho Chi Minh City |
Phone: | (028) 7302 2286 |
E-mail: | info@lawnet.vn |