Official letter No. 531/TCHQ-TXNK
dated February 9th, 2023 of the General Department of Vietnam Customs regarding determination of excise tax, environmental protection tax on imported goods
Posted: 10/2/2023 7:48:04 AM | Latest updated: 14/2/2023 2:55:25 PM (GMT+7)
| LuatVietnam: 5636
According to clause 1 Article 1 of the Law on Excise Tax No. 70/2014/QH13, "gasoline of all types" shall be subject to excise tax.
Accordingly, the imported goods item “pyrolysis gasoline” shall be subject to excise tax.
Regarding environmental protection tax with regard to gasoline, oil, grease, it is required to carry out according to the guidelines provided at Official letter No. 933/BTC-CST dated February 2nd, 2023.
Ms Phuong Thao (VietlawOnline.com)
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