Regulations on Tax Declaration and Payment for Environmental Protection

According to the regulations specified in Article 10 of the Environmental Protection Tax Law 2010 and Article 7 of Circular 152/2011/TT-BTC, the tax declaration and tax payment are to be executed following the provisions of the Environmental Protection Tax Law, the Tax Administration Law, and the guiding documents of the Tax Administration Law. To be specific:

Environmental Protection Tax Declaration Dossier

This is the declaration form No. 01/TBVMT issued along with Circular 152/2011/TT-BTC and other documents related to tax declaration and calculation.

For exported, imported, transited goods, and temporarily imported-re-exported goods, the customs dossier of the goods is used as the environmental protection tax declaration dossier.

Location for Submitting Tax Declaration Dossier

For domestically produced goods (excluding domestically consumed coal by Vietnam National Coal and Mineral Industries Group and businesses producing and trading petroleum), taxpayers submit the environmental protection tax declaration dossier to the tax authority directly managing them.

In the case of having a production facility in another province or city other than the head office, submission is done at the local tax authority directly managing the production facility.

For imported goods (except for imported petroleum for sale), taxpayers submit the tax declaration dossier to the customs authority where the customs procedures are carried out.

Environmental Protection Tax Declaration

For domestically produced goods sold, exchanged, internally used, given, promotional, or advertised, tax declaration, calculation, and payment are made monthly as prescribed by the Tax Administration Law and its guiding documents.

In the case where no environmental protection tax is payable in a month, taxpayers must still declare and submit the declaration form to the tax management authority for monitoring.

For imported goods, commissioned imported goods subject to environmental protection tax, taxpayers must declare, calculate, and pay tax on each occurrence (except for imported petroleum for sale).

The declaration, calculation, and payment of environmental protection tax for imported goods are performed concurrently with the declaration and payment of import tax, except for imported petroleum, which is done as regulated in Clause 2, Article 7 of Circular 152/2011/TT-BTC.

The deadline for environmental protection tax payment in this case is the same as for import tax payment as specified in the Tax Administration Law and its guiding documents.

See more: Environmental Protection Tax Law 2010 and Circular 152/2011/TT-BTC effective from January 1, 2012.

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