Law on Environmental Protection Tax 2010: Provisions on Tax Calculation Time

Nguyen Trinh

08:22, 11/07/2024

Law on Environmental Protection 2010 was promulgated on November 15, 2010, and officially took effect on January 01, 2012. One of the basic contents stipulated in this document is the regulation on the timing of tax calculation.

To be specific: according to the provisions of Article 9 of the Environmental Protection Tax Law 2010 and Article 6 of Circular 152/2011/TT-BTC, the timing for tax calculation is stipulated as follows:

Firstly, for goods produced and sold, exchanged, given as gifts, promoted, or advertised, the timing for tax calculation is the time of transfer of ownership or usage rights of the goods.

Secondly, for goods produced for internal consumption, the timing for tax calculation is the time the goods are brought into use.

Thirdly, for imported goods, the timing for tax calculation is the time of customs declaration registration, except for imported petroleum for sale as stipulated in Clause 4, Article 6 of Circular 152/2011/TT-BTC.

Fourthly, for petroleum products produced or imported for sale, the timing for tax calculation is the time when the principal petroleum trading enterprise sells the products.

More details can be found in: Environmental Protection Tax Law 2010 and Circular 152/2011/TT-BTC effective from January 1, 2012.

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