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The 2010 Environmental Protection Tax and Non-Agricultural Land Use Tax, comprising tax reductions and exemptions for, inter alia, land investment incentives, entered in force in January 2012 (section 3.2.6). 

 Viet Nam introduced an environmental tax with effect from 1 January 2012 in accordance with the Law on Environmental Protection Tax No. 57/2010/QH12 of 15 November 2010. The environmental protection tax is applied on petroleum products; coal; hydrogen-chlorofluorocarbon (HCFC) liquids (ozone depleting substances); plastic bags; and various pesticides and herbicides. The tax rates are specific and set product-by-product. Most goods are currently taxed at the lower end of the minimum/maximum rates established by the Standing Committee of the National Assembly (Table 3.5). Fuel surcharges on petrol, diesel, kerosene, jet fuel, heating oil, etc., applied in accordance with the Ordinance on fees and charges No. 38/2001/PL-UBTVQH10, were abolished with the introduction of the environmental protection tax.

Products subject to environmental protection tax: Hydrogen-chlorofluorocarbon liquid (HCFC) and VII forest; product preservative that is restricted

VAT is applied on the duty-paid value of imports, and is due at the same time as the payment of import duties. For domestic producers, VAT is collected monthly and settled at the end of the calendar year.139 For goods subject to excise duty and/or environmental tax, VAT is calculated on the price inclusive of such duties and taxes.

VAT has become an important element of government revenue. In 2012, the nearly ₫216 billion collected from VAT represented almost one third of the Government's total tax revenue. The special consumption tax and the environmental protection tax raised an additional ₫57.6 billion. Taxes on international trade transactions amounted to ₫74 billion.

Goods and services subject to special consumption tax, 2006-13: (e) Automobiles using petrol combined with electricity/bio energy in which the amount of petrol used is less than or equal to 70% of total energy used receive a tax rate of Equal to 70% of the amount of tax applied for the same type of automobiles indicated in points 4a, 4b, 4c and 4d

Goods and services subject to special consumption tax, 2006-14: Bio -fuel automobiles receive a tax of Equal to 50% of the amount of tax applied for the same type of automobiles indicated in points 4a, 4b, 4c and 4d

Goods and services exempt from VAT (as of 1 January 2009) Public sanitation services and water drainage in streets and residential areas; maintenance of zoos, flower gardens, parks, street greeneries and public lighting; funeral services.

Granulated slag (slag sand) from the manufacture of iron or steel; Slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel; Ash and residues (other than from the manufacture of iron or steel) containing metals or metal compounds; Other slag and ash, including seaweed ash (kelp). Legal basis of Law on Environment Protection; Circular No. 01/2012/TT-BTNMT of 28 January 2013

Garbage and waste materials which may cause environmental pollution and epidemics. The Law on Environment Protection (Article 7) prohibits imports and transit of waste in any form
Pursuant to Article 43 of the Law on Environment Protection, importation of scrap is a conditional business. The Ministry of Industry and Trade shall assume prime responsibility for issuing regulations on business criteria and conditions applicable to organizations and individuals engaged in importing scrap, in coordination with the Ministry of Natural Resources and Environment.