Secretariat TPR |
WT/TPR/S/410/REV.1 |
S-Summary§13 |
Viet Nam |
2021 |
Measures |
Internal taxes |
Agriculture, Chemicals, Energy, Manufacturing |
Relevant information
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13. (...) The environmental protection tax continues to be applied on petroleum products, coal, hydrogen-chlorofluorocarbon liquids, plastic bags, and various pesticides and herbicides; this list has remained unchanged since Viet Nam's previous Review. (...).
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Keywords
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Secretariat TPR |
WT/TPR/S/410/REV.1 |
S-1§11 |
Viet Nam |
2021 |
Measures |
Internal taxes |
Not specified |
Relevant information
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1.11. A strong economy and improved revenue administration had a positive effect on revenues. Total government revenue almost doubled during the review period. Tax revenue was equivalent to 18.8% of GDP, and accounted for 70.4% of total government revenue in 2019. Trade-related taxes are not a major contributor to the Government's income (Chart 1.3). The share of tax revenue sourced directly from trade, such as import tariffs and export duties [6], in total tax revenue decreased during the review period, from 11% in 2013 to 9% in 2019. (...).
[6] No data are available on internal taxes (i.e. VAT, excise, and environmental protection tax) collected at the border on imported goods.
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Keywords
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Secretariat TPR |
WT/TPR/S/410/REV.1 |
S-3§49 |
Viet Nam |
2021 |
Measures |
Internal taxes |
Not specified |
Relevant information
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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).
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Keywords
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Secretariat TPR |
WT/TPR/S/410/REV.1 |
S-Table-3.4 |
Viet Nam |
2021 |
Measures |
Internal taxes |
Manufacturing |
Relevant information
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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
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Keywords
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Secretariat TPR |
WT/TPR/S/410/REV.1 |
S-3§51 |
Viet Nam |
2021 |
Measures |
Internal taxes |
Agriculture, Chemicals, Energy, Manufacturing |
Relevant information
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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. (...).
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Keywords
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Climate
Conservation
Environment
Ozone
Plastic
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Secretariat TPR |
WT/TPR/S/410/REV.1 |
S-Table-3.5 |
Viet Nam |
2021 |
Measures |
Internal taxes |
Energy, Manufacturing |
Relevant information
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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
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Keywords
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Secretariat TPR |
WT/TPR/S/410/REV.1 |
S-Table-3.5 |
Viet Nam |
2021 |
Measures |
Internal taxes |
Energy, Mining |
Relevant information
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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
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Keywords
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Secretariat TPR |
WT/TPR/S/410/REV.1 |
S-Table-3.5 |
Viet Nam |
2021 |
Measures |
Internal taxes |
Agriculture, Chemicals, Forestry, Manufacturing |
Relevant information
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Table 3.5 Products subject to environmental protection tax, 2020
Item; Product description; Calculation unit; Tax frame (VND); Tax rate (VND)
III; Hydrogen-chlorofluorocarbon (HCFC) liquid; kg; 1,000-5,000; 5,000
IV; Taxable-plastic bag; kg; 30,000-50,000; 50,000
V; Herbicide that is restricted; kg; 500-2,000; 500
VI; Pesticide that is restricted; kg; 1,000-3,000; 1,000
VII; Forest product preservative that is restricted; kg; 1,000-3,000;1,000
VIII; Warehouse disinfectant that is restricted; kg; 1,000-3,000; 1,000
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Keywords
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Conservation
Environment
Forest
Ozone
Plastic
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Secretariat TPR |
WT/TPR/S/410/REV.1 |
S-3§93 |
Viet Nam |
2021 |
Measures |
Internal taxes, Tax concessions |
Energy, Forestry, Mining |
Relevant information
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3.93. Viet Nam levies royalties (severance tax) on natural resources, such as basic metals and minerals, timber, water, crude oil, and natural gas used in domestic (...). . Royalties on water used in commercial generation of hydropower are charged on the average sales price of electricity. Royalties may be reduced or refunded in case of accidents or natural disasters. (...)
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Keywords
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Energy
Forest
Natural disaster
Natural resources
Renewable
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Secretariat TPR |
WT/TPR/S/410/REV.1 |
S-Table-3.9 |
Viet Nam |
2021 |
Measures |
Internal taxes |
Energy |
Relevant information
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Table 3.9 Royalty payments on natural resources
V Natural water
No.: 2
Group or category of nature resource: Natural water used for hydroelectricity generation
Royalty tax frame (%): 2-5
Royalty tax rate (%): 5
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Keywords
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Energy
Natural resources
Renewable
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