by Apra Law

Over the past decade, environmental pollution has gradually become a concern of society. As a manager, a number of Laws and Decrees on environmental tax and environmental fees of the State were born in turn to have more economic tools to limit the negative impact on the environment of production activities, consumed or imported. The general rule is that “polluters pay” to offset the social costs of treating, compensating or ameliorating pollution. However, many people are still confused about the difference and effectiveness of each type of tool. Specifically, this issue is currently regulated in the Law on Environmental Protection Tax 2010 No. 57/2010/QH12.


What is an environmental tax?

According to Clause 1, Article 2 of the Law on Environmental Protection Tax: “Environmental tax is an indirect tax, collected on products and goods (hereinafter referred to as goods) when used, causing adverse impacts on the environment”.

Environmental tax features

First, the environmental protection tax is an indirect tax;

Second, the objects subject to environmental protection tax are goods with bad impacts on the environment;

Third, the environmental protection tax is an absolute tax;

Fourth, the environmental protection tax is only regulated once in the first stage of forming taxable goods on the domestic market;

Fifth, the most important goal of the environmental protection tax is to generate revenue for the state budget, while contributing to environmental protection and ensuring sustainable development.

Environmental tax collection goals

Collecting environmental taxes helps to generate revenue for the State budget from polluters and causes damage to the environment to offset social costs and is a revenue to regulate activities that affect the environment. environment and control environmental pollution.

Items/products subject to environmental protection tax

Group 1: Gasoline, oil and grease, including: Gasoline, excluding ethanol; jet fuel; diesel; Petroleum; fuel oil; lubricants; grease.

Group 2: Coal, including: Brown coal; anthracite coal (anthracite); grease coal; good coal

Group 3: Hydro-chloro-fluoro-carbon solutions (HCFC solutions)

Group 4: Plastic bags subject to tax

Group 5: Herbicides, forest product preservatives, warehouse disinfectants, and termiticides which are restricted from use.

Objects not subject to environmental protection tax

Group 1: All goods other than 8 types of goods subject to environmental protection tax;

Group 2: Products and goods subject to environmental tax but not used in Vietnam include:

– Goods transported in transit or through border gates of Vietnam in accordance with law;

– Goods temporarily imported for re-export within the time limit prescribed by law;

– Goods that are directly exported by the production establishment or entrusted to the export business establishment for export, except for cases where organizations, households and individuals purchase goods subject to environmental protection tax to export.

Environmental tax payers

Environmental protection taxpayers are organizations, households and individuals that produce or import taxable goods.

Environmental tax collectors

The subject of environmental tax collection is the State.


What is  an environmental protection fees ?

Environmental protection fee is an amount of money that an individual or organization discharges into the environment or causes adverse impacts to the environment to pay in order to basically cover costs and serve as a service when it is approved by a public agency. competent country to provide services for environmental protection, construction and maintenance activities.

The goal of collecting environmental protection fees

Collecting environmental protection fees helps to change the behavior of polluters; prevent discharge into the environment of treatable pollutants; increase income sources to pay for environmental improvement activities.

Environmental fees

Environmental fees include: Environmental cleaning fees; environmental protection fees for wastewater; environmental protection fee for solid waste and environmental protection fee for mineral exploitation.

What is the environmental protection fee based on?

When collecting environmental protection fees, the State is based on: Volume of waste discharged into the environment; scale of influence, adverse impact on the environment; the level of toxic waste C2, the level of harm to the environment; load capacity of the waste receiving environment, the environmental protection fee level shall be adjusted according to a roadmap suitable to socio-economic conditions and environmental protection requirements of each development stage of the country.

Payers of environmental protection fees

Payers of environmental protection fees include organizations and individuals subject to fees.

Environmental protection fee collectors

Environmental protection fee collectors are the State or organizations and individuals that provide legal services or are authorized.

Above is an article on “Environmental tax and environmental protection fee” of Apra Law Firm. If you still have any questions about the above issues and need answering, please contact the hotline for further advice and support.


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