In comparison with the earlier environmental protection Tariff, the new Tariff increases environmental protection tax with regard to many goods items. In particular:
- Petrol: Increased from 3,000 VND to 4,000 VND/liter
- Diesel oil: Increased from 1,500 VND to 2,000 VND/liter
- Kerosene: Increased from 300 VND to 1,000 VND/liter
- Fuel oil, lubricant, grease: Increased from 900 VND to 2,000 VND/liter/kg
- Lignite: Increased from 10,000 VND to 15,000 VND/ton
- Anthracite coal: Increased from 20,000 VND to 30,000 VND/ton
- Fat coal /other coals: Increased from 10,000 VND to 15,000 VND/ton
- HCFC solution: 4,000 VND to 5,000 VND/kg
- Plastic bags: Increased from 40,000 VND to 50,000 VND/kg
This Resolution takes effect on January 1st, 2019.
Resolution No. 1269/2011/UBTVQH12 dated July 14th, 2011 which has been amended, supplemented at Resolution No. 888a/2015/UBTVQH13 dated March 10th, 2015 shall be null and void from the date on which this Resolution takes effect.
Accordingly, with regard to the same type of imported plastic bags, if they are used as materials for processing for export, they shall be exempt from payment of environmental protection tax. However, if they are used as materials for production for export, environmental protection tax must be paid.
Currently, the taxable plastic bags only include the thin bags and packages in form of bags with an opening, base, body (Article 1 of Decree No. 69/2012/ND-CP). As the result, the through plastic tubes (having body without base) shall not be subject to environmental protection tax.
Accordingly, when organizations, individuals produce, import HCFC solution, including mixed HCFC solution, they shall declare and pay to environmental protection tax
With regard to mixed substances containing HCFC solution, quantity of taxable HCFC equal percentage (%) of HCFC solution contained in the mixed substances multiplied by quantity of mixed substances imported or produced for sale, consumption, exchange, donation
In case organizations, individuals that had imported mixed substances containing HCFC solution; or produced mixed substances containing HCFC solution and sold, exchanged, donated, used for internal consumption prior to the promulgation of this Dispatch have not declared yet or have already declared but the environmental protection tax on quantity of HCFC solution contained in mixed substances has not been paid, they shall adjust the declaration and additionally pay environmental protection tax under the guidance provided in this Dispatch.
Accordingly, as from May 1, 2015, specific tax amount used as a basis for calculating environmental protection tax shall be applied in accordance with Resolution No. 1269/2011/NQ-UBTVQH 12 of July 14, 2011 and Resolution No. 888a/2015/UBTVQH13 dated March 10, 2015.
This Circular takes effect as from the date when the National Assembly Standing Committee's Resolution No. 888a/2015/UBTVQH13 dated March 10, 2015 takes effect (May 1, 2015).
According to the Circular, nylon bags in the loss rate such as torn, punctured or crumpled … whether or not registered norms, whether this quantity of nylon bags is sold, exchanged, internal used, donated, damaged or not, will be defined as quantity of nylon bags not been used or not been used wholly, it is also forced to pay environment protection tax.
Depending on the kind of import, the not used or not used wholly imported nylon bags shall be declared and paid for environment protection tax in different ways:
If nylon the bags are imported under type of importing raw materials and supplies for export production or processing for export: The importers must declare environmental protection tax at customs agencies. Time for declaration and tax payment shall comply with the Circular No. 117/2011/TT-BTC and the Circular No. 194/2010/TT-BTC
If the nylon bags are imported under type of import for trading: The importers must declare environmental protection tax monthly at tax agencies where the importers have head offices.
The circular also provides that goods that are exported or entrusted to be exported by manufacturers or processers, as well as materials imported for fabricating and processing of these goods, shall be exempt from environmental taxes, unless such goods or materials are acquired for the purposes of export.
Circular No 159 further provides that the manufacturers of all goods subject to environmental taxes that are manufactured domestically or held within bonded warehouses and sold domestically must declare and pay environmental taxes.
- Environmental protection tax is only applicable to the business of production and import
- Imported lubricating oil and grease accompanying supplies and spare parts (if any) are also liable to environmental protection tax.
- If imported goods liable to environmental protection tax, customs dossiers are also the dossiers of environmental protection tax declaration. Duration to pay environmental protection tax for the imported goods is similar to the duration to pay the import duty of such goods
Circular No. 152/2011/TT-BTC - Exemptions granted from environmental taxes ( 11-Nov-2011) Under Circular No 152, goods which are not defined in Article 3 of the Law on the Environmental Protection Tax, Article 2 of Decree No 67 and Article 1 of Circular 152 are not subject to environmental protection taxes, provided that (i) such goods are transported from the exporting country to importing country through a border gate of Viet Nam and transited through the border gate (including goods brought into bonded warehouses) without undergoing import procedures into Viet Nam or export procedures out of Viet Nam; or (ii) such goods are transited through a border gate of Viet Nam on the basis of the agreements signed between the Government of Viet Nam and foreign governments or between agencies or representatives authorised by the government of Viet Nam and foreign governments under provisions of law; or (iii) such goods temporarily imported for re-export are within the time limit as prescribed by law; or (iv) such goods are exported abroad by manufacturers or processors or their licensees, except for organisations, households and individuals purchasing goods subject to environmental tax in order to export them. read more
Organisations and individuals producing and trading in petroleum products will not have to declare or pay environmental protection taxes for gasoline which was declared prior to January 1, 2012.
The circular takes effect on January 1, 2012 and replaces Circular No 06/2001/TT-BTC of January 17, 2001; Circular No 63/2001/TT-BTC of August 09, 2001; Circular No 70/2002/TT-BTC of August 19, 2002; and provisions on tax management of fuel in Circular No 28/2011/TT-BTC of February 28, 2011.