Are imported lubricating grease subject to environmental protection trực tiếp bóng đá hôm nay in Vietnam?

Are imported lubricating grease subject to environmental protection trực tiếp bóng đá hôm nay in Vietnam?

The subjects liable to environmental protection trực tiếp bóng đá hôm nay are stipulated in Article 3 of the2010 Law on Environmental Protection trực tiếp bóng đá hôm nayas follows:

Subjects Liable to trực tiếp bóng đá hôm nay

1. Petrol, oil, and grease, including:

a) Petrol, except ethanol;

b) Aviation fuel;

c) Diesel oil;

d) Kerosene;

dd) Mazut oil;

e) Lubricating oil;

g) Lubricating grease.

2. Coal, including:

a) Brown coal;

b) Anthracite coal;

c) Fat coal;

d) Other types of coal.

3. Hydro-chloro-fluoro-carbon (HCFC) solution.

4. Taxable plastic bags.

...

Thus, lubricating grease is one of the subjects liable to environmental protection trực tiếp bóng đá hôm nay.

Are imported lubricating grease subject to environmental protection trực tiếp bóng đá hôm nay in Vietnam?(Image from the Internet)

What is the foundation for calculation of the environmental protection trực tiếp bóng đá hôm nay for imported lubricating greasein Vietnam?

According to Article 6 of the2010 Law on Environmental Protection trực tiếp bóng đá hôm nay, the foundation for calculation of the environmental protection trực tiếp bóng đá hôm nay for imported lubricating grease in Vietnam is as follows:

Basis for trực tiếp bóng đá hôm nay Calculation

1. The basis for calculating the environmental protection trực tiếp bóng đá hôm nay is the taxable amount and the absolute trực tiếp bóng đá hôm nay rate.

2. The taxable amount is stipulated as follows:

a) For domestically produced goods, the taxable amount is the quantity of goods produced, sold, exchanged, internally consumed, or gifted;

b) For imported goods, the taxable amount is the quantity of imported goods.

3. The absolute trực tiếp bóng đá hôm nay rate for trực tiếp bóng đá hôm nay calculation is stipulated in Article 8 of this Law.

Additionally, Article 5 ofCircular 152/2011/TT-BTCalso stipulates the basis for calculating the environmental protection trực tiếp bóng đá hôm nay applicable to imported goods as follows:

Basis for trực tiếp bóng đá hôm nay Calculation

The basis for calculating the environmental protection trực tiếp bóng đá hôm nay is the taxable amount and the absolute trực tiếp bóng đá hôm nay rate.

1. The taxable amount is stipulated as follows:

1.1. For domestically produced goods, the taxable amount is the quantity of goods produced, sold, exchanged, internally consumed, gifted, or promoted.

1.2. For imported goods, the taxable amount is the quantity of imported goods.

In cases where the taxable quantity of goods subject to environmental protection trực tiếp bóng đá hôm nay when exported, sold, and imported is measured in a unit of measurement different from the unit stipulated for trực tiếp bóng đá hôm nay calculation in the environmental protection trực tiếp bóng đá hôm nay rate table issued by the Standing Committee of the National Assembly, it must be converted to the unit of measurement stipulated in the environmental protection trực tiếp bóng đá hôm nay rate table for trực tiếp bóng đá hôm nay calculation.

1.3. For mixed fuel containing petrol, oil, or grease made from fossil fuel and biofuel, the taxable amount is the amount of fossil-fuel-based petrol, oil, or grease in the mixed fuel sold, exchanged, gifted, or internally used, converted into the trực tiếp bóng đá hôm nay calculation unit of the corresponding goods. The determination is as follows:

...

Thus,based on the above regulations, the taxable amount of imported lubricating grease is based on the quantity of imported lubricating grease to calculate the environmental protection trực tiếp bóng đá hôm nay.

*Note:In cases where the taxable quantity of goods subject to environmental protection trực tiếp bóng đá hôm nay when exported, sold, and imported is measured in a unit of measurement different from the unit stipulated for trực tiếp bóng đá hôm nay calculation in the environmental protection trực tiếp bóng đá hôm nay rate table issued by the Standing Committee of the National Assembly, it must be converted to the unit of measurement stipulated in the environmental protection trực tiếp bóng đá hôm nay rate table for trực tiếp bóng đá hôm nay calculation.

In addition, the timing for calculating the environmental protection trực tiếp bóng đá hôm nay applicable to imported lubricating grease will be based on Article 9 of the2010 Law on Environmental Protection trực tiếp bóng đá hôm nayon the timing for trực tiếp bóng đá hôm nay calculation as follows:

Timing for trực tiếp bóng đá hôm nay Calculation

1. For domestically produced goods sold, exchanged, or gifted, the time of trực tiếp bóng đá hôm nay calculation is the time of transfer of ownership or use rights of goods.

2. For goods produced for internal consumption, the time of trực tiếp bóng đá hôm nay calculation is the time the goods are put to use.

3. For imported goods, the time of trực tiếp bóng đá hôm nay calculation is the time of customs declaration registration.

4. For domestically produced or imported petrol and oil for sale, the time of trực tiếp bóng đá hôm nay calculation is the time when the petrol and oil wholesaler sells them.

For imported goods, the time of trực tiếp bóng đá hôm nay calculation is the time of customs declaration registration.

How to determinethe absolute trực tiếp bóng đá hôm nay rate for imported lubricating greasein Vietnam?

According to Article 4 ofCircular 152/2011/TT-BTC, the environmental protection trực tiếp bóng đá hôm nay payable when engaging in grease business is determined by the following formula:

In addition, clause 1, Article 8 of the2010 Law on Environmental Protection trực tiếp bóng đá hôm naystipulates the trực tiếp bóng đá hôm nay rate applicable to imported lubricating grease as follows:

Thus, the environmental protection trực tiếp bóng đá hôm nay applied to imported lubricating grease ranges from 300 VND per unit of goods to 2,000 VND per unit of goods.

In addition, the environmental protection trực tiếp bóng đá hôm nay for imported lubricating grease is determined by the following formula: