ENVIRONMENTAL PROTECTION TAX SHALL BE PAID ONLY ONCE FOR GOODS PRODUCED OR IMPORTED
On August 08, 2011, the Government issued the Decree No. 67/2011/ND-CP detailing and guiding the implementation of a number of articles of Law on environmental protection tax.
The Government regulates taxable subjects, tax bases, tax declaration, tax calculation, tax payment and tax refund for environmental protection tax. Among them, it is necessary to make Taxable subjects clear which shall comply with Article 3 of the Law on environmental protection tax.
What is most important in this Decree is that 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. 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.
The gasoline, oil, grease are the fossil-original gasoline, oil, grease. For fuel mixtures containing biodiesel and fossil-original gasoline, oil, grease, the environmental protection tax is applied only for the part of fossil-original gasoline, oil, grease. The Hydrogen-chlorofluorocarbon liquid (denoted as HCFC) is the gas as solvent used in refrigeration equipment and in semiconductor industry. The plastic bags subject to tax payment are bags, thin plastic packaging made from single plastic membrane HDPE (high density polyethylene resin), LDPE (Low density polyethylene) or LLDPE (Linear low density polyethylene resin), except for packaging pre-packaged goods and bags that meet the criteria of environmental friendliness in accordance with provisions of the Ministry of Natural Resources and Environment.
Hubs companies of gasoline and oil shall declare and pay environmental protection taxes and the state budget for the delivered, sold gasoline and oil at the local where the value added tax is declared and paid. 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.