Businesses Need to Know: Detailed List of Common Taxes and Fees Besides 4 Main Taxes

The business operations are not only affected by the main taxes and fees such as corporate income tax (CIT), value-added tax (VAT), business license tax, and personal income tax (PIT) but also have to pay many other taxes and fees according to the law. Understanding the detailed list and content of these taxes and fees plays an important role in helping businesses manage their finances effectively, comply with tax obligations, and avoid legal risks.

This article will provide businesses with a detailed list of common taxes and fees besides the 4 main taxes that businesses need to pay attention to.

 

1. Special Consumption Tax

Special consumption tax is an indirect tax levied on certain goods and services specified by the State to regulate the production, consumption, and income of consumers.

Applied to certain goods (alcoholic beverages, tobacco, gasoline, automobiles, airplanes, ships, mobile phones, laptops, and other goods according to the law), services (business of dancing halls, massage, karaoke, entertainment services, sports, other services according to the law).

The special consumption tax rate is applied to each specific goods and services according to the law.

2. Environmental Protection Tax

Environmental protection tax is an indirect tax levied on activities that cause environmental pollution to regulate, limit, and promote environmental protection.

Applied to activities that cause environmental pollution (mineral exploitation, industrial production, waste treatment, …).

The environmental protection tax rate is applied to each specific environmental pollution activity, each type of waste, and each specific area according to the law.

3. Resource Tax

Resource tax is an indirect tax levied on the exploitation of natural resources owned by the whole people under the unified management of the State to regulate the income of organizations from the exploitation and use of the country’s assets.

Applied to organizations and individuals that exploit natural resources owned by the whole people under the unified management of the State, including minerals (coal, metal ores, construction stone, …), groundwater, forests, other resources according to the law.

The resource tax rate is applied to each specific type of resource according to the law.

4. Land Use Tax

Land use tax is an indirect tax levied on the right to use land of organizations and individuals according to the law to regulate the income of organizations and individuals from the right to use land, contributing to the protection and effective use of land.

Applied to organizations and individuals with the right to use land according to the law.

The land use tax rate is applied to each specific type of land and each specific area according to the law.

5. Road Use Fee

Road use fee is a mandatory fee that owners of automobiles and motorcycles must pay to the State to use certain designated road routes.

Applied to owners of automobiles and motorcycles that have been registered and granted certificates of vehicle registration and certificates of vehicle inspection that are still valid according to the law.

The road use fee is applied to each specific type of vehicle and each specific route according to the law.

6. Import-Export Tax

Import-export tax is an indirect tax levied on goods and services exported and imported across the border of Vietnam. Import-export tax is divided into two main types: Export tax is the tax levied on goods exported abroad; Import tax is the tax levied on goods imported from foreign countries into Vietnam.

Applied to businesses, organizations, and individuals that export and import goods and services.

The import-export tax rate is applied to each specific goods and services according to the law.

7. Application File Review Fee

Application file review fee is the fee that individuals and organizations pay for state agencies or authorized organizations to review the application file, to ensure that the application file meets all the conditions according to the law.

Applied to businesses that perform administrative procedures such as: establishment of businesses, application for business licenses, …

The application file review fee is prescribed for each specific field and each specific type of application file according to the law.

8. Waste Collection Fee

Waste collection fee is the amount of money that people, businesses, or organizations must pay for the service of collecting and transporting household waste to the treatment site.

Applied to households, individuals, agencies, organizations, production and business establishments, concentrated production and business areas, industrial clusters using the waste collection service of environmental sanitation enterprises.

The waste collection fee is calculated based on locality, waste volume, collection method, collection location.

9. Product Quality Inspection Fee

Product quality inspection fee is the expense that businesses, organizations, or individuals must pay to quality inspection organizations designated by the competent state agency to carry out product quality inspection before circulation on the market.

Applied to businesses, organizations that produce and trade goods, individuals who export and import goods that are subject to quality inspection.

Product quality inspection fees are calculated based on the type of goods, quantity of goods, inspection method, quality inspection organization

10. Notes

The list above only includes some common taxes and fees. Businesses need to regularly update tax and fee regulations to ensure compliance with tax and fee payment obligations.

It is recommended to consult with tax consultants for specific advice on the types of taxes and fees that businesses need to pay.

In addition, businesses may also incur other taxes and fees depending on factors such as:

  • Business type (state-owned enterprise, private enterprise, joint-stock company, …)
  • Business industry (trade, services, production, …)
  • Business scale (small business, medium-sized business, large business)
  • Geographical location (business in the city center, industrial zone, special economic zone, …)

Businesses need to closely monitor changes in tax and fee laws to promptly update and fulfill their tax and fee payment obligations in full and on time.

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