Decree No. 67/2011/ND-CP dated August 08, 2011 of the Government detailing and guiding the implementation of a number of articles of Law on Environmental Protection Tax

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Decree No. 67/2011/ND-CP dated August 08, 2011 of the Government detailing and guiding the implementation of a number of articles of Law on Environmental Protection Tax
Issuing body: GovernmentEffective date:
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Official number:67/2011/ND-CPSigner:Nguyen Tan Dung
Type:DecreeExpiry date:Updating
Issuing date:08/08/2011Effect status:
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Fields:Tax - Fee - Charge , Natural Resources - Environment

SUMMARY

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.

The Decree takes effect from January 01, 2012. Regulations on collection of fees of gasoline and oil in the Decree No. 78/2000/ND-CP dated December 26, 2000 of the Government on fuel fees and the Decision No. 03/2009/QD-TTg dated January 09, 2009 of the Prime Minister on the adjustment of rate to collect gasoline and oil fees shall be invalid from the effective date of this Decree.
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