Secretariat TPR |
WT/TPR/S/410/REV.1 |
S-4§83 |
Viet Nam |
2021 |
Sectors |
Internal taxes |
Energy |
Relevant information
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4.83. MOIT and MOF Joint Circular No. 39/2014/TTLT-BCT-BTC, (...) issued on 24 June 2016, provides further details on the calculation of the base price considering elements such as cost-insurance-freight (c.i.f.) price, import duty, special consumption tax, (...) environmental protection tax, other taxes, and deductions according to current law provisions. The price is calculated based on the average over 15 days.
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Secretariat TPR |
WT/TPR/S/410/REV.1 |
S-4§85 |
Viet Nam |
2021 |
Sectors |
Internal taxes |
Energy |
Relevant information
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4.85. As at January 2019, the environmental protection tax levied on items that can cause a negative environmental impact was adjusted for petroleum products. The current tax consists of specific rates ranging from VND 1,000 per litre (fuel) to VND 4,000 per litre (gasoline, except ethanol) set from a specific tax frame.
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Secretariat TPR |
WT/TPR/S/410/REV.1 |
S-4§190 |
Viet Nam |
2021 |
Sectors |
Internal taxes |
Services |
Relevant information
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4.190. To support the sector during the COVID-19 pandemic, the MOT issued Circular No. 19/2020/TT-BGTVT on 1 September 2020, which applies a 50% reduction for take-off, landing, and air navigation service fees between 1 March and 30 September 2020. The Standing Committee of the National Assembly issued Resolution No. 979/2020/UBTVQH14 on 27 July 2020, reducing by 30% the environmental protection tax applied on jet fuel from 1 August to 31 December 2020.
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Secretariat TPR |
WT/TPR/S/412/REV.1 |
S-1§30 |
Argentina |
2021 |
Measures |
Internal taxes |
Energy |
Relevant information
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1.30. Tax Reform Law No. 27.430, Official Journal of 29 December 2017, introduced amendments to various taxes. The Law laid down new rates for profits tax (...). It incorporated a tax on carbon dioxide emissions into the fuel tax. (...).
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Secretariat TPR |
WT/TPR/S/412/REV.1 |
S-Table-2.2 |
Argentina |
2021 |
Trade Policy Framework |
Internal taxes |
Energy |
Relevant information
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Table 2.2 Distribution of tax revenues, 2013-2021
"Shared" taxes: Carbon dioxide tax [d] [e]
Taxes for a specific purpose: Tax on liquid fuels and carbon dioxide
[d] Introduced in 2019.
[e] Taxes fuel oil, petroleum coke and coal.
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Secretariat TPR |
WT/TPR/S/412/REV.1 |
S-Table-3.12 |
Argentina |
2021 |
Measures |
Internal taxes, Tax concessions |
Energy |
Relevant information
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Table 3.12 Other tariff concessions, 2020 and 2021
Programme: (...) Tax on Carbon Dioxide (Law No. 27.591) and any other specific tax imposed on those fuels
Legislation: (...) Law No. 27.591/2020
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Keywords
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Secretariat TPR |
WT/TPR/S/412/REV.1 |
S-3§61 |
Argentina |
2021 |
Measures |
Internal taxes |
Energy |
Relevant information
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3.61. Argentina also levies other charges on sales and imports of liquid fuels and electrical energy and has maintained an additional emergency tax of 7% on cigarettes. (...) In addition, a carbon dioxide tax was introduced on liquid fuels in 2018 (...).
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Secretariat TPR |
WT/TPR/S/412/REV.1 |
S-3§61 |
Argentina |
2021 |
Measures |
Internal taxes |
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Relevant information
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Table 3.18 Taxes on imports of liquid fuels, March 2021[a]
Carbon dioxide tax - Law No. 27430
Updated fixed amount levied
Petrol, up to 92 RON: 1.274/litre
Petrol, greater than 92 RON: 1.274/litre
Virgin naptha: 1.274/litre
Natural or pyrolysis gasoline: 1.274/litre
Solvent: 1.274/litre
Turpentine: 1.274/litre
Gas oil: 1.463/litre
Diesel oil: 1.463/litre
Kerosene: 1.463/litre
Fuel oil: 0.481/litre
Petroleum coke: 0.517/kg
Coal: 0.398/kg
[a] The amounts listed are for 12 March to 31 May 2021.
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Secretariat TPR |
WT/TPR/S/412/REV.1 |
S-4§142 |
Argentina |
2021 |
Sectors |
Internal taxes |
Energy |
Relevant information
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4.142. Law No. 27.430 (Official Journal of 29 December 2017) amended Law No. 23.966 and established a tax on the transfer of domestically produced and imported liquid fuels and a tax on carbon dioxide (instead of natural gas). [152] (...)
[152] Law No. 27.467 (Official Journal of 4 December 2018) establishes an exemption from the tax for imports of gas oil and diesel oil in 2019, so as to compensate for peaks in demand intended to supply the electricity generation market.
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Secretariat TPR |
WT/TPR/S/412/REV.1 |
S-4§143 |
Argentina |
2021 |
Sectors |
Internal taxes |
Energy |
Relevant information
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4.143. A carbon dioxide tax applies which was introduced to replace the natural gas tax. This tax is a fixed amount per unit of measurement, which is updated on a quarterly basis on the basis of CPI variations. The Law empowers the National Executive to increase the amounts of the tax by up to 25%. For imported products, the tax is assessed together with customs duties and VAT. Products destined for export are exempt from the tax, as are those destined for use by aircraft for international flights and by vessels used for international transport or for fishing. Products to be used as raw material in chemical and petrochemical processes are also exempt from the tax, as is fuel oil intended as fuel for maritime cabotage services. Biofuels in their pure state are not subject to the tax.
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Keywords
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Bio
Climate
Emissions
Fish
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