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blue-check How to pay environmental protection tax upon importing fuel mixtures containing gasoline, oil

Official letter No. 4695/BTC-CST dated November 11th, 2023 of the Ministry of Finance regarding environmental protection tax policy for imported goods
Posted: 15/5/2023 9:28:21 AM | Latest updated: 16/5/2023 2:10:46 PM (GMT+7) | LuatVietnam: 5697 | Vietlaw: 611
VietlawOnline

According to opinions of the Ministry of Finance, with regard to imported gasoline, oil, grease, it is only required to pay environmental protection tax if they are named at clause 1 Article 3 of the Law on environmental protection tax No. 57/2010/QH13 .

In case of importing fuel mixtures containing biodiesel and gasoline, oil, grease that are named at clause 1 Article 3 of the Law on environmental protection tax No. 57/2010/QH13 ,the environmental protection tax shall be only applied to the part of fossil-original gasoline, oil, grease.

Ms Phuong Thao (VietlawOnline.com)
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Published Vietlaw's Newsletter No. 611

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