THE
MINISTRY OF FINANCE
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SOCIALIST
REPUBLIC OF VIET NAM
Independence - Freedom – Happiness
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No.
152/2011/TT-BTC
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Hanoi,
November 11, 2011
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CIRCULAR
GUIDING THE GOVERNMENT'S DECREE NO. 67/2011/ ND-CP OF AUGUST
8, 2011, DETAILING AND GUIDING A NUMBER OF ARTICLES OF THE LAW ON ENVIRONMENTAL
PROTECTION TAX
Pursuant to November 15, 2010
Law No. 57/20I0/QHI2 on Environmental Protection Tax;
Pursuant to November 29, 2006
Law No. 78/2006/QH11 on Tax Administration and government decrees detailing the
implementation of the Law on Tax Administration;
Pursuant to the National
Assembly Standing Committee's Resolution No. 1269/2011/NQ-UBTVQH12 of July 14,
2011, on the Environmental Protection Tariff;
Pursuant to the Government's
Decree No. 67/2011/ND-CP of August 8, 2011, detailing and guiding a number of
articles of the Law on Environmental Protection Tax;
Pursuant to the Government's
Decree No. 118/2008/ND-CP of November 27, 2008, defining the functions, tasks,
powers and organizational structure of the Ministry of Finance;
The Ministry of Finance
guides the implementation as follows:
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SCOPE OF APPLICATION
Article 1.
Taxable objects
Taxable objects defined in
Article 3 of the Law on Environmental Protection Tax and Article 2 of the
Government's Decree No. 67/2011/ND-CP of August 8, 2011, are specified as
follows:
1. Petrol, oil and grease,
including:
1.1. Petrol, except ethanol;
1.2. Jet fuel;
1.3. Diesel fuel;
1.4. Kerosene;
1.5. Fuel oil;
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1.7. Grease.
Petrol, oil and grease specified
in this Clause include all kinds of petrol, oil and grease (below collectively
referred to as petrol and oil) of fossil origin which are sold in Vietnam,
excluding bio-preparations (such as ethanol, vegetable oil, animal fat, etc.).
For mixed fuel containing
bio-fuel and petrol and oil of fossil origin, environmental protection tax
shall be calculated and collected only for the volume of petrol and oil of
fossil origin.
2. Coals, including:
2.1. Lignite (brown coal);
2.2. Anthracite coal;
2.3. Fat coal;
2.4. Other coals.
3. Hydrochlorofluorocarbon
(HCFC) solution, meaning a group of the ozone layer-depleting substances used
as refrigerant in cooling equipment and semi-conductor industry, which are
domestically produced, imported separately or in imported refrigeration
electric equipment.
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5. Herbicides restricted from
use.
6. Termiticides restricted from
use.
7. Forest product preservatives
restricted from use.
8. Storehouse disinfectants
restricted from use.
Details of herbicides restricted
from use, termiticides restricted from use, forest product preservatives
restricted from use and storehouse disinfectants restricted from use are
specified in the National Assembly Standing Committee's Resolution No.
1269/2011/NQ-UBTVQH12 of July 14, 2011, on the Environmental Protection Tariff.
Article 2.
Objects not liable to tax
1. Goods not specified in
Article 3 of the Law on Environmental Protection Tax and guided in Article 2 of
Decree No. 67/2011/ND-CP and Article 1 of this Circular are not liable to
environmental protection tax.
2. Goods specified in Article 3
of the Law on Environmental Protection Tax and guided in Article 2 of Decree
No. 67/2011/ND-CP and Article 1 of this Circular arc not liable to tax in the
following cases:
2.1. Goods transported from
exporting countries to importing countries via Vietnamese border gates
(transited or transported via border gates, including goods already brought
into bonded warehouses) for which procedures for import into or export out of
Vietnam are not carried out.
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2.3. Goods temporarily imported
for re-export within the time limit specified by law.
2.4. Goods exported abroad
directly by producers (including processors) or exporters as entrusted, unless
organizations, households and individuals purchase goods subject to
environmental protection tax for export.
Based on goods' customs
dossiers, customs clearance offices shall determine goods not liable to
environmental protection tax specified in this Clause.
Article 3.
Taxpayers
1. Environmental protection tax
payers include organizations, households and individuals producing and
importing taxable goods specified in Article 1 of this Circular.
2. Environmental protection tax
payers are defined in some cases as follows:
2.1. Entrusted importers shall
pay environmental protection tax, regardless of the form of entrustment and of
whether goods are exported and delivered to entrusting parties or entrusted
parties.
2.2. Producing and processing
organizations, households and individuals that are concurrently entrusted to
sell goods into the Vietnamese market shall pay environmental protection tax.
In case processing organizations, households and individuals are not entrusted
to sell goods, processing-ordering organizations, households and individuals
shall pay environmental protection tax when selling goods in Vietnam.
2.3. Organizations, households
and individuals that act as principal procurers of coal exploited on a small
and scattered scale but fail to produce documents evidencing that environmental
protection tax has been paid for the goods shall pay tax.
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TAX BASES AND TAX
CALCULATION METHOD
Article 4.
Tax calculation method
Payable environmental protection
tax shall be calculated according to the following formula:
Payable
environmental protection tax
=
Quantity
of taxed goods units
x
Specific
tax amount on a goods unit
Article 5.
Tax bases
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1. The quantity of taxed goods
is specified as follows:
1.1. For domestically produced
goods, it is the quantity of produced goods which are sold, exchanged, used for
internal consumption, donated, or used for sales promotion or advertising.
1.2. For imported goods, it is
the quantity of imported goods.
In case the quantity of goods
subject to environmental protection tax sold and imported is calculated in a
unit of measurement other than the unit of tax calculation specified in the
Environmental Protection Tariff issued by the National Assembly Standing
Committee, the former unit must be converted into the latter for tax
calculation.
1.3. For mixed fuel containing
petrol, oil or grease of fossil origin and bio-fuel, the quantity of taxed
goods in a period is the quantity of petrol, oil or grease of fossil origin
contained in the quantity of mixed fuel imported or produced which is sold,
exchanged, donated or used for internal consumption, converted into the unit of
measurement specified for tax calculation applicable to relevant goods. The
method of determination is as follows:
Quantity
of taxed petrol, oil or grease of fossil origin
=
Quantity
of mixed fuel imported or produced which : is sold, used for internal
consumption, exchanged, donated
x
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Pursuant to competent agencies'
technical standards on processing of mixed fuel (even in case of change in the
percentage (%) of petrol, oil or grease of fossil origin contained in mixed
fuel), taxpayers shall themselves calculate, declare and pay environmental
protection tax for the quantity of petrol, oil or grease of fossil origin; and
concurrently notify tax offices of the percentage (%) of petrol, oil or grease
of fossil origin contained in mixed fuel and submit such notices together with
tax declaration forms of the month following the month in which mixed fuel is
sold (or which sees change in the percentage of petrol, oil or grease of fossil
origin contained in mixed fuel).
2. Specific tax amount used as a
basis for calculating environmental protection tax for each kind of goods is
the tax amount specified in the Environmental Protection Tariff issued together
with the National Assembly Standing Committee's Resolution No. 1269/2011/NQ-UBTVQH
12 of July 14, 2011.
Chapter
III
TAX DECLARATION, PAYMENT
AND REFUND
Article 6.
Tax calculation time
1. For produced goods sold,
exchanged, donated, used for sales promotion or advertising, the tax calculation
time is the time of transfer of the goods ownership or use right.
2. For produced goods used for
internal consumption, the tax calculation time is the time goods are put into
use.
3. For imported goods, the tax
calculation time is the time of registration of customs declarations, except
petrol and oil imported for sale as specified in Clause 4 of this Article.
4. For petrol and oil produced
or imported for sale, the tax calculation time is the time principal petrol and
oil traders sell petrol and oil.
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1. Tax declaration and payment
comply with the Law on Environmental Protection Tax, the Law on Tax
Administration and guiding documents, specifically as follows:
1.1. Environmental protection
tax declaration dossiers shall be made according to form 01/TBVMT attached to
this Circular (not printed herein) and documents related to tax declaration and
calculation.
For goods exported, imported,
transited or temporarily imported for re-export, their customs dossiers may be
used as environmental protection tax declaration dossiers.
Goods producers and traders
shall be accountable for their declaration of environmental protection tax. Any
detected cases of false tax declaration, tax fraud or tax evasion shall be
handled under the law on tax administration.
1.2. Places for submission of
tax declaration dossiers:
a/ For domestically produced
goods (except locally sold coals of Vietnam Coal-Mineral Industries Group, and
petrol and oil), environmental protection tax payers shall submit environmental
protection tax declaration dossiers to managing tax offices.
A taxpayer that has an
establishment producing goods subject to environmental protection tax in a
province or centrally run city other than his/her/its head office shall submit
environmental protection tax declaration dossiers to the managing tax office in
the locality in which such establishment is based.
b/ For imported goods (except
petrol and oil imported for sale), taxpayers shall submit tax declaration
dossiers to customs clearance offices.
1.3. Declaration of
environmental protection tax:
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In case there is no payable
environmental protection tax amount in a month, taxpayers are still required to
make and submit tax declarations to tax administration agencies for monitoring.
b/ For imported goods and goods
imported under entrustment which are subject to environmental protection tax,
taxpayers shall declare, calculate and pay tax each time when there is an
environmental protection tax amount (except petrol and oil imported for sale).
Environmental protection tax on
imported goods shall be declared, calculated and paid simultaneously with
declaration and payment of import duty, except imported petrol and oil which
comply with Clause 2, Article 7 of this Circular.
In this case, the time limit for
environmental protection tax payment is the time limit for import duty payment
under the Law on Tax Administration and guiding documents.
2. Environmental protection tax
declaration and payment in some cases are specified as follows:
2.1. Producers and traders
importing HCFC-containing plastic bags and refrigeration electric equipment
shall, pursuant to quality standards on produced and imported goods and
relevant documents and dossiers, declare and pay environmental protection tax
under regulations.
2.2. For petrol and oil:
Principal petrol and oil traders
shall register, declare and remit environmental protection tax into the state
budget at tax offices in localities in which they declare and pay value-added
tax, specifically as follows:
- Principal petrol and oil
traders that directly import, produce and process petrol and oil (collectively
referred to as principal units) shall declare and pay tax in localities in
which they are headquartered for the quantity of petrol and oil they directly
sell, including the quantity of petrol and oil sold for use for internal
consumption, sold for exchange for other products and goods, sold for return of
goods imported under entrustment, or sold to other organizations and
individuals outside the system of principal units (even enterprises in which
principal traders hold 50% shares or less), except the quantity of petrol and
oil sold and imported under entrustment to other principal petrol and oil
traders.
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- Other organizations directly
importing, producing and processing petrol and oil shall declare and pay tax at
tax offices in localities in which they declare and pay value-added tax when
selling petrol and oil.
- For petrol and oil used as raw
materials for mixing bio-petrol for which environmental protection tax has not
yet been declared and paid, when selling bio-petrol, sellers shall declare and
pay environmental protection tax under regulations.
2.3. For domestically exploited
and sold coal:
2.3.1. For coal managed by
Vietnam Coal-Mineral Industries Group (Vinacomin) and assigned to member units
for exploitation, processing and sale, environmental protection tax shall be
declared and paid as follows:
a/ Monthly, companies acting as
principal units in selling Vinacomin's coal shall allocate payable environmental
protection tax amounts to localities in which coal is exploited in proportion
to the quantities of coal procured by local coal production and mining
companies and make tables for calculating environmental protection tax
according to the form provided in Appendix 02/TBVMT to this Circular (not
printed herein).
Environmental protection tax
amounts to be allocated to localities in which coal is exploited shall be
determined based on the percentage (%) of domestically sold coal to the total
quantity of coal sold and the quantity of locally exploited coal sold to
principal coal consumers of Vinacomin, according to the following formula:
Percentage
(%)of the output of domestically consumed coal in a period
=
Output
of domestically consumed coal in a period
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Environmental
Protection tax amount to be paid to the locality in which coal is exploited
in a period
=
Percentage
(%) of domestically consumed coal in a period
x
Output
of coal procured from units in the locality in which coal is exploited in a
x
Specific
tax amount on one ton of consumed coal
b/ The principal coal-consuming company
shall declare and pay the whole environmental protection tax on domestically
exploited and consumed coal according to form 01/TBVMT and Appendix 02/TBVMT to
this Circular to the tax office managing the principal company, and
concurrently send a copy of Appendix 02/TBVMT to the tax office managing the
mining company.
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A tax payment document must
indicate that the tax is remitted into the state budget revenue account at the
state treasury of the same level with the tax office in the locality in which
the principal company registers tax declaration and the tax office in the
locality in which the coal mining company is based.
The state treasury in the locality
in which the principal coal-consuming company is headquartered shall transfer
money and state budget collection documents to the concerned state treasury for
accounting as state budget revenue the tax amount of the coal mining company.
2.3.2. Other coal producers and
traders (including coal used for internal consumption) shall declare and pay
environmental protection tax at tax offices of localities in which coal is
exploited.
2.3.4. Taxpayers that are
organizations, households or individuals acting as principal procurers of coal
exploited on a small and scattered scale shall declare environmental protection
tax to managing tax offices.
3. For imported coal: Taxpayers
shall make declaration under Item b, Point 1.3, Clause 1 of this Article. If
importing crude coal containing anthracite coal, taxpayers must separately
declare the quantity of imported anthracite coal in order to pay environmental
protection tax at the rate applicable to anthracite coal. If the actual
quantity of imported anthracite coal is different from the quantity of coal
declared upon import, taxpayers shall make additional declaration and
adjustment.
4. Environmental protection tax
shall be paid only once for produced or imported goods. In case environmental
protection tax has been paid for exported goods which must be re-imported into
Vietnam, environmental protection tax needs not to be paid upon import.
For organizations and
individuals that purchase goods for production and business purposes for which
environmental protection tax has been paid, environmental protection tax on
purchased goods shall be accounted as cost of goods or cost price of products.
For organizations and individuals that sell goods subject to environmental
protection tax, value-added taxed price is the price inclusive of environmental
protection tax.
Article
8.Tax refund
Environmental protection
taxpayers may have the paid environmental protection tax amount refunded in the
following cases:
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2. Goods imported for transfer
and sale to foreign parties via Vietnam-based agents; petrol and oil sold to
foreign firms' vehicles on routes via Vietnamese ports or to Vietnamese vehicles
on international routes under law.
3. For goods temporarily
imported for re-export by the mode of temporary import for re-export, the paid
environmental protection tax amount shall be refunded for the quantity of
re-exported goods.
4. For imported goods
re-exported abroad by importers (including returned goods), the paid
environmental protection tax amount shall be refunded for the quantity of
re-exported goods.
5. For goods temporarily
imported for display at fairs, exhibitions or product shows. the paid
environmental protection tax amount shall be refunded for the quantity of
re-exported goods.
Refund of environmental
protection tax under this Article applies only to actually exported goods.
Procedures, dossiers, order and competence for environmental protection tax
refund for exported goods comply with regulations applicable to refund of
import duty under the law on import duty and export duty.
Chapter IV
ORGANIZATION OF
IMPLEMENTATION
Article 9.
Distribution of state budget revenues
State budget distribution with
regard to environmental protection tax revenues complies with regulations of
competent state agencies.
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1. This Circular takes effect on
January 1, 2012. To annul the Finance Ministry's Circular No. 06/2001/TT-BTC of
January 17, 2001, guiding the Government's Decree No. 78/2000/ ND-CP of
December 26, 2000, on petrol and oil charges, Circular No. 63/2001/TT-BTC of
August 9, 2011, Circular No. 70/2002/TT-BTC of August 19, 2002, amending and
supplementing Circular No. 06/2001/TT-BTC, and the provisions on tax
administration of petrol and oil charges in the Finance Ministry's Circular No.
28/2011/TT-BTC of February 28, 2011.
2. Petrol and oil producers and
traders are not required to declare and pay environmental protection tax on the
quantities of petrol and oil for which petrol and oil charges had been declared
and paid before January 1, 2012.
3. Violations related to
environmental protection tax shall be handled under the Law on Tax
Administration and guiding documents.
4. Ministries, ministerial-level
agencies, government-attached agencies, provincial-level People's Committees
and related organizations and individuals shall implement this Circular.
Any problems arising in the
course of implementation should be promptly reported to the Ministry of Finance
for study and settlement.-
FOR
THE MINISTER OF FINANCE
DEPUTY MINISTER
Do Hoang Anh Tuan