Taxable subjects shall comply with Article 3 of the Law on environmental protection tax.

1. The gasoline, oil, grease specified in Clause 1 of Article 3 of the Law on environmental protection tax are the fossil-original gasoline, oil, grease. For fuel mixtures containing biodiesel and fossil-original gasoline, oil, grease, the environmental protection tax is applied only for the part of fossil-original gasoline, oil, grease.

2. The Hydrogen-chlorofluorocarbon liquid (denoted as HCFC) specified in Clause 3, Article 3 of the Law on Environmental Protection Tax is the gas as solvent used in refrigeration equipment and in semiconductor industry.

3. The plastic bags subject to tax payment specified in Clause 4 of Article 3 of the Law on Environmental Protection Tax are bags, thin plastic packaging made from single plastic membrane HDPE (high density polyethylene resin), LDPE (Low density polyethylene) or LLDPE (Linear low density polyethylene resin), except for packaging pre-packaged goods and bags that meet the criteria of environmental friendliness in accordance with provisions of the Ministry of Natural Resources and Environment.

4. For Herbicide which is restricted from use; Pesticide which is restricted from use; Forest products preservative which is restricted from use; Warehouse disinfectant which is restricted from use specified in Clause 5, 6, 7 and Clause 8 of Article 3 Law on Environmental Protection Tax: Details are follow the provisions of Resolution No.1269/2011/UBTVQH12 of the National Assembly Standing Committee dated July 14, 2011 on environment protection tariff table.

For further details, Please see a reference translation  at    https://luatminhkhue.vn/en/decree/decree-no-67-2011-nd-cp-dated-august-08--2011-of-the-government-detailing-and-guiding-the-implementation-of-a-number-of-articles-of-law-on-environmental-protection-tax.aspx