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2.84. (...) A two year mechanism promoting the development of solar-power projects ended in June 2019, while a similar mechanism for wind-power projects runs until November 2021. The additional benefit for energy-producing projects consists of a selling price above the retail price for electricity.

2.85. Decree No. 63/2018/ND-CP establishes the investment framework for public-private partnerships (PPPs). (...) waste collection systems, (...) and other fields decided by the Prime Minister are now available for the establishment of such investment partnerships.

2.92. Law No. 64/2020/QH14 on Investment in the Form on Public-Private Partnership, issued on 18 June 2020, entered into force on 1 January 2021; it identifies five key areas for PPPs: (...) (iii) water supply and waste collection systems; (...). It prescribes a minimum value for projects of at least VND 200 billion (USD 8.5 million), and private investors must contribute at least 15% of the total investment capital. (...).

3.44. (...) Exemptions have been granted pursuant to the Law on Export Tax and Import Tax and Articles 10 and 12 of Decree No. 134/2016/ND-CP (guidelines for the Law on Export Tax and Import Tax) since their issuance on 1 September 2016. Under Article 16 of the Law, import duty exemptions are extended, inter alia, to: (...) imported goods related to information and technology, the environment, and education. (...).

3.49. (...) No distinction is made between domestically produced and imported goods; excise tax is levied on the import-duty-inclusive price for imports on a c.i.f. basis. The taxable price of goods or services is the selling price or service provision price excluding environmental protection tax and value-added tax (VAT).

Table 3.4 Goods and services subject to the excise tax, 2019
Description of good or service: (dd) Motor vehicles running on both gasoline and electricity or bio-energy, the proportion of gasoline consumption does not exceed 70% of total energy used
Tax rate (%): Equal to 70% of amount of tax applied for the same type of vehicles indicated in Points 4a, 4b, 4c, and 4d.
(...)
Description of good or service: (e) Motor vehicles running on bio-energy
Tax rate (%): Equal to 50% of amount of tax applied for the same type of vehicles indicated in Points 4a, 4b, 4c, and 4d

3.50. (...) Article 9 of the Law [on Excise Tax] defines the reduction of the excise tax. It concerns taxpayers that produce excise taxable goods and face difficulties caused by natural disasters or unexpected accidents. [25]

[25] The tax reduction level is determined based on the extent of damage caused by natural disasters or unexpected accidents, not exceeding 30% of the payable tax amount in the year the damage occurs or the balance between the value of damaged assets and the received compensation.

3.51. Under the Law on Environmental Protection Tax (Law No. 57/2010/QH12), which entered into force on 1 January 2012, the environmental protection tax has been applied on petroleum products, coal, hydrogen-chlorofluorocarbon (HCFC) liquids (ozone-depleting substances), plastic bags, and various pesticides and herbicides. (...).

Table 3.5 Products subject to environmental protection tax, 2020
Item; Product description; Calculation unit; Tax frame (VND); Tax rate (VND)
I Gasoline, oil, grease
1; Gasoline, except ethanol; litre; 1,000-4,000; 4,000
2; Aircraft fuel; litre; 1,000-3,000; 3,000
3; Diesel oil; litre; 500-2,000; 2,000
4; Petroleum; litre; 300-2,000; 1,000
5; Fuel oil (Mazut oil); litre; 300-2,000; 2,000
6; Lubricants; litre; 300-2,000; 2,000
7; Grease; kg; 300-2,000; 2,000

Table 3.5 Products subject to environmental protection tax, 2020
Item; Product description; Calculation unit; Tax frame (VND); Tax rate (VND)
II Coal
1; Brown coal; tonne; 10,000-30,000; 15,000
2; Anthracite coal (anthracite); tonne; 20,000-50,000; 30,000
3; Fat coal; tonne;10,000-30,000; 15,000
4; Other coal; tonne; 10,000-30,000; 15,000