Pursuant to the Constitution of the Socialist Republic of Vietnam in 1992 was revised, some additional articles by resolution No. 51/2001/QH10;
Congress enacted tax law environmental protection, chapter I GENERAL PROVISIONS article 1. Scope this law regulating the taxable object, the object is not subject to tax, taxpayers, tax base, tax, tax, tax filing and tax refund to protect the environment.
Article 2. Explanation of terms In this law, the terms below are interpreted as follows: 1. the environmental protection Tax is indirect taxes, currency, commodity product (hereinafter referred to as the goods) when used to cause adverse impact to the environment.
2. absolute tax rates tax rates are specified by amount calculated on a unit of taxable goods.
3. Nylon bags subject to tax is the kind of bag, packaging made from plastic polyethylene unit, a technical name is a porous plastic bags.
4. Solution of hydro-chloro-fluoro-carbon (HCFC) is a group of substances that cause deterioration of WAT Luang 25.4 box floor used as a refrigerant.
Article 3. Taxable object 1. Gasoline, oil, fat, greasy, include: a) gasoline, except for ethanol;
b) aircraft fuel;
c) diezel Oil;
d) kerosene;
mazut Oil);
e) lubricants;
g) Grease greasy.
2. Coal, including: a Brown Coal);
b) Than an-investigation-Sydney (anthracite);
c) Than fat;
d) coal.
3. Solution of hydro-chloro-fluoro-carbon (HCFC).
4. Nylon bags subject to tax.
5. limited type herbicides used.
6. type of termite pesticide use restrictions.
7. maintenance of forest products in the categories of restricted use.
8. Disinfection of warehouses of type limited use.
9. The case deem it necessary to supplement other taxable objects fit for each period, the Standing Committee of the National Assembly consider, regulations.
The Government detailing this.
Article 4. The object is not subject to taxation 1. Goods not specified in article 3 of this law are not subject to taxes to protect the environment.
2. Goods specified in article 3 of this law is not subject to tax on environmental protection in the following cases: a) freight transit or transfer through the gate, the border of Vietnam under the provisions of the law, including the goods are shipped from the country of export to the importing countries through the gate but not Vietnam import procedures on to Vietnam and who do not continue export out of Vietnam; goods in transit through the gate, borders Vietnam on the basis of the agreement signed between the Government of Vietnam and foreign Government or the agreement between the Agency, the representative was the Government of Vietnam and foreign Government authorized under the provisions of the law;
b) temporary import of goods, re-export within the time limit prescribed by law;
c) by commodity production base directly export or authorization to import facility for export, unless organizations, households, individuals purchase goods subject to environmental tax to export.
Article 5. The taxpayer 1. The taxpayer is the environmental protection organizations, individual household production, import of goods subject to taxes prescribed in article 3 of this law.
2. The taxpayer to environmental protection in some specific cases are defined as follows: a) fiduciary cases imports of goods imports of outsourced people are taxpayers;
b) where organizations, households, individuals do the clues for the purchase of small mining coal, travelers without produce documents to prove the goods were tax environment protection organizations, households, individuals making purchasing clue is the taxpayer.
Chapter II article 6 TAX BASE. Tax base 1. Tax base of environmental protection is the number of goods tax and tax levels.
2. The amount of the commodity tax calculation is specified as follows: a) for goods produced in the country, the quantity of the commodity tax calculation is the number of goods produced or sold, exchanged, internal consumption, gifts;
b) with respect to goods imported, the quantity of the commodity tax calculation is the number of goods imported.
3. the absolute tax rates to calculate the taxes specified in article 8 of this law.
Article 7. Tax calculation method Of environmental protection tax payable by the amount of the taxable goods units multiplied by the absolute tax rates specified per unit of goods.
Article 8. Tax bracket 1. Logo Absolute tax rates are specified according to the Schedule below: tax bracket number of merchandise unit Tax Rate (/1 commodity unit) I petrol, fat greasy 1 gasoline, 1,000-4,000 liters of ethanol minus 2 1,000-3,000 liters of aircraft fuel Oil 500-2,000 litres of diezel 3 4 oil Liters 300-2,000 5 mazut Liters 300-2,000 litres of oil resistant 6 300-2000 7
Greasy fat Kg 300-2,000 II coal 10,000-30,000 tons of Brown Coal 1 2 Than an-investigation-Sydney (anthracite) 20,000 Tons-50,000 tons of fat Coal 10,000-30,000 3-4 other 10,000-30,000 tons of coal III Hydro-chloro-fluoro solution-carbon (HCFC) 1,000-5,000 kg IV nylon bags in a 30,000-50,000 kg V taxable herbicides of type limited use kg
500-2,000 RANGE restricted type of termite pesticide use kg 1,000-3,000 VII Smoking preserved forest products of type limited use kg 1,000-3,000 VIII disinfectant type repository limited the use of 1,000-3,000 kg 2. Based on the Schedule regulating tax brackets in paragraph 1 of this article, the Standing Committee of the National Assembly regulates the specific tax rates for each type of taxable goods ensuring the following principles: a) tax rates for taxable goods is consistent with the policy of socio-economic development of the State in each period;
b) Tax Rates for taxable goods is determined according to the degree of adverse impact on the environment of the goods.
Chapter III TAX CALCULATION, TAX RETURN, TAX FILING and TAX REFUND article 9. Tax time 1. For goods produced for sale, Exchange, donation, tax time is the time of the transfer of ownership or rights to use goods.
2. For goods produced take on internal consumption, tax time is the time of putting the goods into use.
3. for imported goods, tax time is the time of registration of customs declarations.
4. for gas, oil produced or imported for sale, tax time is the time the clue business petrol sold.
Article 10. Tax, tax calculation and payment 1. The tax, tax, tax on environmental protection for goods produced or sold, exchanged, internal consumption, to be made under, and in accordance with the law on tax administration.
2. The tax calculation, tax, environmental tax for imported goods is made at the same time with the tax return and pay tax on the import.
3. environmental protection Tax filed only once for goods produced or imported.
Article 11. Tax refund taxpayers for environmental protection are already paid tax refund in the following cases: 1. Goods imported longer storage, demurrage at the gate and are under the supervision of the customs authority is re-exported abroad;
2. Goods imported for sale to foreign countries through dealers in Vietnam; gasoline sold to vehicles of foreign carriers on the route through the port of Vietnam or the means of transport of Vietnam on the international transportation under the provisions of the law;
3. Goods temporarily imported for re-export under the business method to temporarily import, re-export.
4. Goods imported by the import of re-export;
5. Goods temporarily imported to participate in fairs, exhibitions, product introduction under the provisions of the law when re exported abroad.
Chapter IV the TERMS OF IMPLEMENTATION of article 12. Effect 1. This Act has effect from January 1, 2012.
2. The provisions on costs of gasoline, oil in the Ordinance on fees and charges number 38/2001/PL-UBTVQH10 most effective from the day this law is in effect.
Article 13. Detailing and guiding the implementation of government regulations and detailed guidelines for implementing the article, account assigned in law; Guide to the essential content of this law in order to meet the requirements of governance.
This law was the National Assembly of the Socialist Republic of Vietnam XII, session 8 through November 15, 2010./.
