05 cases of environmental protection tax refund in Vietnam

What are the cases of environmental protection tax refund in Vietnam? What is the taxable time? – Kieu Trang (Da Nang, Vietnam)

05 cases of environmental protection tax refund in Vietnam (Internet image)

1. What is the environmental protection tax?

 Environmental protection tax means indirect-collected tax, collected on products and goods (hereafter referred to as goods) when used to cause negative environmental impacts.

2. 05 cases of environmental protection tax refund in Vietnam

Environmental protection taxpayer is paid tax refund in the 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.

(Article 11 of Law on Environmental Protection Tax 2010)

3. Environmental protection tax declaration, tax calculation and tax payment in Vietnam

Tax declaration, tax calculation, and tax payment are applied in accordance with provisions in Article 10 of Law on Environmental Protection Tax 2010 and legislation on tax administration.

- For the goods which are produced for selling, exchanging, internal consumption, gifting, the tax declaration, tax calculation, and tax payment are conducted monthly. For imported goods, entrusted imports, the tax declaration, tax calculation, and tax payment are conducted by each time of arising.

- Declaration, calculation and payment of environmental protection taxes for gasoline, oil, grease: Hubs companies of gasoline and oil shall declare and pay environmental protection taxes and the state budget for the delivered, sold gasoline and oil (including delivery for internal consumption, delivery for exchange with other commodities, the delivery for returning entrusted imports, for sales to other organizations, individuals, except for selling for other hubs company of trading gasoline and oil) at the local where the value added tax is declared and paid.

Ministry of Finance stimulates the hubs companies to declare, pay environmental protection tax for gasoline and oil.

- Declaration, calculation and payment for environmental protection tax for coal shall follow the principles: coal for domestic consumption must be declared and paid environmental protection tax; coal for export is not subject to environmental protection tax. Ministry of Finance shall preside over and coordinate with the Ministry of Industry and Trade in guiding specifically the provisions in this Clause.

- Environmental protection tax shall be paid only once for goods produced or imported. In case the exported goods has been paid for environmental protection tax, but re-imported into Vietnam, such re-imported goods shall not be paid environmental protection tax upon importation.

(Article 5 of Decree 67/2011/ND-CP)

4. Taxable time in Vietnam

The time for calculating environmental protection tax is specified in Article 9 of the Law on Environmental Protection Tax 2010 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.

Diem My


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