Eight main groups of goods will be applied environment protection tax from January 1st, 2011 including petroleum, coal, hydrogen chloro – fluoro – carbon liquid, plastic bags, herbicides, pesticides of forest products, disinfectants, limited pesticides.
Tax laws on “using non-agricultural land” and “environment protection” which will come into force from January 1st, 2012, Phan Dinh Thi, deputy director general of tax policy Department under the Ministry of Finance said at the press conference held by the general tax Department on November 15.
Under the environment protection tax chart, petroleum, lubricants, evaporating fuels… will be taxed from VND300 to VND1,000 per litre. Of which, gasoline and evaporating fuels will be at VND 1,000/ litre.
Fossil coal and other types of coal (coal, stone coal) will be taxed from VND10,000 to VND20,000/ tonne.
In particular, plastic bags will be applied tax rate up to 40,000 VND/ kilogram. Other drugs and chemicals will be applied taxes from VND500 to VND1,000 per kilo.
For goods belong to the above eight listed groups but subject to transit or trans-shipment through Vietnam border gates, temporary import for re-export goods, manufactured goods for direct export or entrusting businesses for export… will not be applied the environment protection tax.
The law also mentioned that if it is necessary to add certain goods in the list of items to be applied the environment protection tax, the government will present the National Assembly for consideration.