Home > Other Taxes > Text

Other TaxesIn case of divergence of interpretation, the English text shall prevail.

No: 67/2011/ND-CP

Taxes:Other Taxes

Date of Promulgation:

Date of Implementatio:2011-08-08

Annex:

GOVERNMENT
-------

No: 67/2011/ND-CP

SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness 

---------------

Hanoi, August 08, 2011

 

DECREE

DETAILING AND GUIDING THE IMPLEMENTATION OF A NUMBER OF ARTICLES OF LAW ON ENVIRONMENTAL PROTECTION TAX

GOVERNMENT

Pursuant to the Law on Organization of the Government dated December 25, 2001;

Pursuant to the Law on Environmental Protection Tax dated November 15, 2010;

At the proposal of the Minister of Finance,

DECREES:

Chapter 1.

GENERAL PROVISIONS

Article 1. Scope of governing

This Law provides for taxable subject, bases for tax calculation, tax declaration, tax calculation, tax payment and environmental protection tax refund.

Article 2. Taxable subjects

Taxable subjects shall comply with Article 3 of the Law on environmental protection tax.

1. The gasoline, oil, grease specified in Clause 1 of Article 3 of the Law on environmental protection tax 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.

2. The Hydrogen-chlorofluorocarbon liquid (denoted as HCFC) specified in Clause 3, Article 3 of the Law on Environmental Protection Tax is the gas as solvent used in refrigeration equipment and in semiconductor industry.

3. The plastic bags subject to tax payment specified in Clause 4 of Article 3 of the Law on Environmental Protection Tax 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.

4. For Herbicide which is restricted from use; Pesticide which is restricted from use; Forest products preservative which is restricted from use; Warehouse disinfectant which is restricted from use specified in Clause 5, 6, 7 and Clause 8 of Article 3 Law on Environmental Protection Tax: Details are follow the provisions of Resolution No.1269/2011/UBTVQH12 of the National Assembly Standing Committee dated July 14, 2011 on environment protection tariff table.

Chapter 2.

TAX BASES

Article 3. The number of taxable goods

The number of taxable goods shall comply with the provisions of Article 6 of Law on Environmental Protection Tax. In cases the fuel mixtures containing fossil-original gasoline, oil, grease, and bio-fuel, the amount of taxable goods is based only for the amount of gasoline, oil, and grease in the fuel mixtures.

Article 4. The tax rate

Specific tax rate for each taxable goods shall comply with environmental protection tariff table promulgated by the National Assembly Standing Committee.

Chapter 3.

TAX DECLARATION, TAX CALCULATION, TAX PAYMENT AND TAX REFUND

Article 5. Tax declaration, tax calculation, and tax payment

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

1. 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.

2. 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.

3. 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.

4. 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 6. Tax refund

Environmental protection tax refund is implemented in accordance with Article 11 of Law on Environmental Protection Tax.

For gasoline and oil defined in Clause 2 of Article 11 of Law on Environmental Protection Tax, the taxpayers shall be refunded the amount of environmental protection tax already paid corresponding to amount of gasoline supplied. Taxpayers are responsible before law for the accuracy of the declared data for tax refund. The order, procedures of declaration, tax refund are made in accordance with the law regulations on tax administration and customs legislation.

Chapter 4.

IMPLEMENTATION PROVISIONS

Article 7. Validity and implementation guidance

1. This Decree takes effect from January 01, 2012.

2. 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.

3. The Ministry of Finance shall guide the implementation of this Decree.

Article 8. Responsibility for implementation

The ministers, Heads of ministerial-level agencies, heads of governmental agencies, Chairmen of People’s Committees of provinces and cities directly under the Central Government are responsible for the implementation of this Decision. /.

 

 

 

FOR THE GOVERNMENT
PRIME MINISTER




Nguyen Tan Dung 

 

 


Customer service

88393678(Information Support)

songf@eshui.net(Information Support)

Public messages

Disclaimer

All the information on this website is reprinted from government websites, newspapers, Gazettes, domestic and foreign medias and other publications.

Please check the official publications, originals of outgoing documents and sources of reprint for purposes of authenticity, accuracy and legitimacy of the information published on this website.

The information on, the materials provided and the performance of this website is provided on an "as is" and "as available" basis. We make no warranty of any kind in relation to or connection with the availability, accuracy or reliability of this website or any of its materials and information, including but not limited to any warranties, representations, and guarantees as to, title, risk, non-infringement, accuracy, reliability, merchantability, use, correctness, fitness for a particular purpose or otherwise, or that use of this website will be uninterrupted or error-free. If you become aware of any inaccuracies or errors in any materials or information on our website, we would be appreciate it if you would inform us of such inaccuracies or errors immediately by emailing us at songf@eshui.net.

We shall not under any circumstances be liable for any direct, indirect, incidental, special or consequential damages, losses, liabilities or any business interruption in relation to the use of or inability to use any information contained on this website (whether foreseeable or not and even if we have been informed of such likelihood).

This website may contain links to third-party websites which are not maintained by us. We are not responsible for the content of those websites. The inclusion of any link to such websites does not imply approval or an endorsement by us of the linked websites or the contents thereof and we make no representations or warranties concerning the linked sites nor shall it be liable for the same.

Copyright: Ministry of Commerce, the People's Republic of China

Supported by:China International Electronic Commerce Center

Tel: (86 10) 68651200(Customer Service)

Fax: (86 10) 65677512

Information Support: Beijing Zerui Certified Public Accountants Co.,Ltd.

Approved by:Department of Electronic Commerce and Informatization, Ministry of Commerce, PRC

Jing ICP Bei No. 05004093

E-mail:hanlx358@126.com

Tel: 61943289 - 8001