Are goods temporarily imported for re-export subject to environmental protection xem bóng đá trực tiếp nhà cái in Vietnam?
Are goods temporarily imported for re-export subject to environmental protection xem bóng đá trực tiếp nhà cái in Vietnam?
Pursuant to Article 4 of theLaw on Environmental Protection xem bóng đá trực tiếp nhà cáiregarding Un-taxable object:
Un-taxable object
- Goods not specified in Article 3 of this Law are not subject to environmental protection xem bóng đá trực tiếp nhà cái.
- Goods specified in Article 3 of this Law are not subject to environmental protection xem bóng đá trực tiếp nhà cái in the following cases:
a) Goods in transit or transshipped through border gates and borders of Vietnam as per legal regulations, including goods transported from the exporting country to the importing country via Vietnamese border gates without completing import procedures into Vietnam and without completing export procedures out of Vietnam; goods transiting through Vietnamese border gates on the basis of agreements signed between the Government of Vietnam and the government of foreign countries or agreements between authorized representatives of the Government of Vietnam and foreign governments as per legal provisions;
b) Goods temporarily imported and re-exported within the time limit prescribed by law;
c) Goods directly exported by the production facility or entrusted to export businesses, except for cases where organizations, households, or individuals purchase goods subject to environmental protection xem bóng đá trực tiếp nhà cái for export.
Goods that are temporarily imported and re-exported within the prescribed time limit are not subject to environmental protection xem bóng đá trực tiếp nhà cái. Therefore, goods temporarily imported for re-export will not be subject to environmental protection xem bóng đá trực tiếp nhà cái.
Are goods temporarily imported for re-export subject to environmental protection xem bóng đá trực tiếp nhà cái in Vietnam? (Image from the Internet)
Who is subject to environmental protection xem bóng đá trực tiếp nhà cái in Vietnam?
Pursuant to Article 3 of theLaw on Environmental Protection xem bóng đá trực tiếp nhà cái, the subjects of environmental protection xem bóng đá trực tiếp nhà cái include:
(1). Gasoline, oil, lubricants, including:
- Gasoline, except ethanol;
- Jet fuel;
- Diesel fuel;
- Kerosene;
- Mazut oil;
- Lubricating oil;
- Lubricating grease.
(2). Coal, including:
- Lignite;
- Anthracite coal;
- Bituminous coal;
- Other types of coal.
(3). Hydrochlorofluorocarbon (HCFC) solution.
(4). Taxable plastic bags.
(5). Herbicides under restricted use.
(6). Termiticides under restricted use.
(7). Wood preservatives under restricted use.
(8). Warehouse disinfectants under restricted use.
* If deemed necessary, the Standing Committee of the National Assembly shall consider and decide on the addition of other taxable subjects to suit each period.
What is the tariff table of environmental protection xem bóng đá trực tiếp nhà cái in Vietnam?
Pursuant to Article 8 of theLaw on Environmental Protection xem bóng đá trực tiếp nhà cái, the absolute xem bóng đá trực tiếp nhà cái rate is prescribed according to the xem bóng đá trực tiếp nhà cái tariff table below:
| No. | Goods | Unit | xem bóng đá trực tiếp nhà cái rate (dong per unit of goods) |
|---|---|---|---|
| I | Gasoline, oil, lubricants | ||
| 1 | Gasoline, except ethanol | Liter | 1,000-4,000 |
| 2 | Jet fuel | Liter | 1,000-3,000 |
| 3 | Diesel fuel | Liter | 500-2,000 |
| 4 | Kerosene | Liter | 300-2,000 |
| 5 | Mazut oil | Liter | 300-2,000 |
| 6 | Lubricating oil | Liter | 300-2,000 |
| 7 | Lubricating grease | Kg | 300-2,000 |
| II | Coal | ||
| 1 | Lignite | Ton | 10,000-30,000 |
| 2 | Anthracite coal | Ton | 20,000-50,000 |
| 3 | Bituminous coal | Ton | 10,000-30,000 |
| 4 | Other types of coal | Ton | 10,000-30,000 |
| III | Hydrochlorofluorocarbon (HCFC) solution | Kg | 1,000-5,000 |
| IV | Taxable plastic bags | Kg | 30,000-50,000 |
| V | Herbicides under restricted use | Kg | 500-2,000 |
| VI | Termiticides under restricted use | Kg | 1,000-3,000 |
| VII | Wood preservatives under restricted use | Kg | 1,000-3,000 |
| VIII | Warehouse disinfectants under restricted use | Kg | 1,000-3,000 |
* Based on the xem bóng đá trực tiếp nhà cái tariff table, the Standing Committee of the National Assembly prescribes specific xem bóng đá trực tiếp nhà cái rates for each type of taxable goods to ensure the following principles:
- The xem bóng đá trực tiếp nhà cái rate for taxable goods aligns with the State's socio-economic development policies in each period;
- The xem bóng đá trực tiếp nhà cái rate for taxable goods is determined based on the level of negative impact on the environment caused by the goods.
Whenis environmental protection xem bóng đá trực tiếp nhà cái refundable in Vietnam?
Pursuant to Article 11 of theLaw on Environmental Protection xem bóng đá trực tiếp nhà cái, the taxpayer is eligible for a refund of the paid environmental protection xem bóng đá trực tiếp nhà cái in the following cases:
- Imported goods stored in warehouses at border gates under the supervision of the Customs Authority are re-exported abroad;
- Imported goods sold to foreign parties through agents in Vietnam; gasoline and oil sold to foreign carriers on routes through Vietnamese ports or Vietnamese carriers on international routes in accordance with legal regulations;
- Temporarily imported goods for re-export under the mode of temporary importation, re-exportation business.
- Imported goods re-exported abroad by the importer;
- Temporarily imported goods for display at fairs, exhibitions, product introduction events as per legal regulations when re-exported abroad.
How to declare, calculate, and pay environmental protection xem bóng đá trực tiếp nhà cái in Vietnam?
Pursuant to Article 10 of theLaw on Environmental Protection xem bóng đá trực tiếp nhà cái, the declaration, calculation, and payment of environmental protection xem bóng đá trực tiếp nhà cái are as follows:
- The declaration, calculation, and payment of environmental protection xem bóng đá trực tiếp nhà cái for goods produced for sale, exchange, internal consumption, and gifting are conducted monthly and in accordance with the law on xem bóng đá trực tiếp nhà cái administration.
- The declaration, calculation, and payment of environmental protection xem bóng đá trực tiếp nhà cái for imported goods are conducted simultaneously with the declaration and payment of import xem bóng đá trực tiếp nhà cái.
- Environmental protection xem bóng đá trực tiếp nhà cái is only paid once for goods produced or imported.
