Are goods stored in the storage at border gates eligible for environmental protection bóng đá hôm nay trực tiếp refund in Vietnam?
Are goods stored in the storage at border gates eligible for environmental protection bóng đá hôm nay trực tiếp refund in Vietnam?
05 cases of environmental protection bóng đá hôm nay trực tiếp refund according to Article 11 ofLaw on Environmental Protection bóng đá hôm nay trực tiếp 2010include:
(1)Imported goods are still stored in a warehouse, storage at the border gate and are subject to be supervised by the customs authority for re-export to foreign countries;
(2) Imported goods to transport, sell abroad through agents in Vietnam; gasoline, petrol sold for vehicles of foreign firms on the route through Vietnam's ports or means of Vietnam's transportation on international transport road under the provisions of law;
(3)Goods temporarily imported for re-export by business mode of temporary import for re-export.
(4) Goods imported by the importer re-exporting to foreign countries;
(5) Goods temporarily imported for participation in fairs, exhibitions and introduction of products in accordance with the law when re-exported to foreign countries.
Thus, according to the above regulations, goods stored in the storage at border gates are eligible for environmental protection bóng đá hôm nay trực tiếp refund.
Are goods stored in the storage at border gates eligible for environmental protection bóng đá hôm nay trực tiếp refund in Vietnam? (Image from the Internet)
Which goodsare not subject to environmental protection bóng đá hôm nay trực tiếp in Vietnam?
According to Article 4 of theEnvironmental Protection bóng đá hôm nay trực tiếp Law 2010, goods not subject to environmental protection bóng đá hôm nay trực tiếp in Vietnam include:
- Goods not specified in Article 3 ofEnvironmental Protection bóng đá hôm nay trực tiếp Law 2010shall not be subject to environmental bóng đá hôm nay trực tiếp.
- Goods provided for in Article 3 ofEnvironmental Protection bóng đá hôm nay trực tiếp Law 2010shall not be subject to environmental bóng đá hôm nay trực tiếp in the following cases:
+ Goods transported in transitor transshipped through the border gate, Vietnam border in accordance with the law, including the transportation of goods from exporting countries to importing countries through the border gate of Vietnam but it is not made import & export procedures into and out of Vietnam; transit goods through the border gate, the border of Vietnam on the basis of agreements signed between the Government of Vietnam and a foreign government or an agreement between agencies, representative authorized under the provisions of law by government of Vietnam and foreign governments;
+ Goods temporarily imported for re-export within the time limit prescribed by law;
+ Goods directly exported by production facilities or entrusted for the export business to export, except for organizations, households and individuals to purchase goods which environmental protection taxable subject to export.
Additionally, goodssubject to environmental protection bóng đá hôm nay trực tiếp will follow Article 3Law on Environmental Protection bóng đá hôm nay trực tiếp 2010as follows:
- Gasoline, oil, grease, including:
+ Gasoline, except ethanol;
+ aircraft fuel;
+ diesel oil;
+ Petroleum;
+ Fuel oil;
+ lubricants;
+ Grease.
- Coal, including:
+ Lignite;
+ Anthracite Coal (anthracite);
+ Fat coal;
+ Other coal.
- Hydrogen-chlorofluorocarbon liquid (HCFC).
- Taxable-plastic bag.
- Herbicide which is restricted from use.
- Pesticide which is restricted from use.
- Forest product preservative which is restricted from use.
- Warehouse disinfectant which is restricted from use.
Note: When it is necessary to supplement other taxable objects as per period, the National Assembly Standing Committee shall consider and regulate.
What are the regulations onthe environmental protection bóng đá hôm nay trực tiếp payers in Vietnam?
According to Article 5Law on Environmental Protection bóng đá hôm nay trực tiếp 2010on taxpayers:
- Environmental protection taxpayer is organizations, households and individuals producing, importing goods under taxable subject provided for in Article 3 of this Law.
- Environmental protection taxpayer in some specific cases shall be provided for as follows:
+ in case of goods importing commission, the person who entrusted importing goods shall be taxpayer;
+ In cases where organizations, households and individuals act procurement hub of coal to develop small, retail but they can not produce the documents proving that goods have been paying environmental protection bóng đá hôm nay trực tiếp, the organizations, households individuals act as procurement hub shall be taxpayer.
Moreover, taxpayers are further guided by Article 3Circular 152/2011/TT-BTCas follows:
- Evironmental protection bóng đá hôm nay trực tiếp payers include organizations, households and individuals producing and importing taxable goods specified in Article 1 of this Circular.
- Environmental protection bóng đá hôm nay trực tiếp payers are defined in some cases as follows:
+ Entrusted importers shall pay environmental protection bóng đá hôm nay trực tiếp, regardless of the form of entrustment and of whether goods are exported and delivered to entrusting parties or entrusted parties.
+ Producing and processing organizations, households and individuals that are concurrently entrusted to sell goods into the Vietnamese market shall pay environmental protection bóng đá hôm nay trực tiếp. In case processing organizations, households and individuals are not entrusted to sell goods, processing-ordering organizations, households and individuals shall pay environmental protection bóng đá hôm nay trực tiếp when selling goods in Vietnam.
+ Organizations, households and individuals that act as principal procurers of coal exploited on a small and scattered scale but fail to produce documents evidencing that environmental protection bóng đá hôm nay trực tiếp has been paid for the goods shall pay bóng đá hôm nay trực tiếp.
