Guidance on trực tiếp bóng đá k+ implementation of environmental protection tax declaration procedures for petroleum trading activities in Vietnam

What are procedures for environmental protection tax declaration for petroleum trading activities in Vietnam?

According to Subsection 21, Section 2, Administrative Procedures issued together withDecision 1462/QD-BTC in 2022, trực tiếp bóng đá k+ procedures for declaring environmental protection tax for petroleum trading activities are as follows:

Step 1:Taxpayers prepare data, fill out trực tiếp bóng đá k+ tax returns, and submit them to trực tiếp bóng đá k+ tax authorities no later than trực tiếp bóng đá k+ 20th of trực tiếp bóng đá k+ month following trực tiếp bóng đá k+ arising month. To be specific:

- Key traders directly importing, producing, blending petroleum submit tax declaration dossiers to trực tiếp bóng đá k+ tax authorities directly managing trực tiếp bóng đá k+ quantities of petroleum directly exported or sold by key traders, including exports for internal consumption, exports for exchanging other goods, exports for returning entrusted imports, sales to other organizations, or individuals not being dependent units or subsidiaries as stipulated in trực tiếp bóng đá k+ Enterprise Law of key traders; excluding quantities of petroleum sold and entrusted imports for key traders.

- Subsidiaries as stipulated in trực tiếp bóng đá k+ Enterprise Law of key traders or dependent units of subsidiaries, dependent units of key traders submit tax declaration dossiers to trực tiếp bóng đá k+ tax authorities directly managing trực tiếp bóng đá k+ quantities of petroleum exported or sold to organizations or individuals not being subsidiaries or dependent units as stipulated in trực tiếp bóng đá k+ Enterprise Law of key traders and dependent units of subsidiaries.

+ Key traders or subsidiaries as stipulated in trực tiếp bóng đá k+ Enterprise Law of key traders having dependent units operating in provinces or cities different from trực tiếp bóng đá k+ place where trực tiếp bóng đá k+ key traders or subsidiaries are headquartered, where trực tiếp bóng đá k+ dependent units do not handle separate accounting for environmental protection tax declaration, then key traders or subsidiaries of key traders file environmental protection tax to trực tiếp bóng đá k+ directly managing tax authorities; calculate tax and allocate tax liability to each locality where trực tiếp bóng đá k+ dependent units are headquartered as prescribed by trực tiếp bóng đá k+ Minister of Finance.

Step 2:Tax authorities receive:

- trực tiếp bóng đá k+ tax authority receives trực tiếp bóng đá k+ tax declaration dossier, and issues a notice of receipt of trực tiếp bóng đá k+ tax declaration dossier; in case trực tiếp bóng đá k+ dossier is illegal, incomplete, or not in trực tiếp bóng đá k+ prescribed form, notify trực tiếp bóng đá k+ taxpayer within 03 working days from trực tiếp bóng đá k+ date of receipt of trực tiếp bóng đá k+ dossier.

- In case of receiving dossiers via trực tiếp bóng đá k+ online portal of trực tiếp bóng đá k+ General Department of Taxation, trực tiếp bóng đá k+ tax authorities shall receive, check, and handle trực tiếp bóng đá k+ dossiers through trực tiếp bóng đá k+ electronic data processing system of trực tiếp bóng đá k+ tax authorities:

+ trực tiếp bóng đá k+ online portal of trực tiếp bóng đá k+ General Department of Taxation sends a receipt notification of trực tiếp bóng đá k+ taxpayer's submission or a notice of reasons for not accepting trực tiếp bóng đá k+ dossier to trực tiếp bóng đá k+ taxpayer via trực tiếp bóng đá k+ online portal chosen by trực tiếp bóng đá k+ taxpayer for filing and submitting trực tiếp bóng đá k+ dossier (trực tiếp bóng đá k+ online portal of trực tiếp bóng đá k+ General Department of Taxation/state agency with authority or a T-VAN service provider organization) no later than 15 minutes from trực tiếp bóng đá k+ receipt of trực tiếp bóng đá k+ taxpayer's electronic tax declaration dossier.

+ trực tiếp bóng đá k+ tax authority issues a notice of acceptance/rejection of trực tiếp bóng đá k+ tax declaration dossier to trực tiếp bóng đá k+ online portal chosen by trực tiếp bóng đá k+ taxpayer to file and submit trực tiếp bóng đá k+ dossier no later than 01 working day from trực tiếp bóng đá k+ date stated on trực tiếp bóng đá k+ receipt notification of trực tiếp bóng đá k+ tax declaration dossier.

Guidance on trực tiếp bóng đá k+ implementation of environmental protection tax declaration procedures for petroleum trading activities in Vietnam​ (Image from trực tiếp bóng đá k+ Internet)

What are methods for environmental protection tax declaration in Vietnam?​

Based on Subsection 21, Section 2, Administrative Procedures issued together withDecision 1462/QD-BTC in 2022, taxpayers can declare environmental protection tax in trực tiếp bóng đá k+ following three methods:

- Submit directly at trực tiếp bóng đá k+ headquarters of trực tiếp bóng đá k+ tax authorities.

- Send via trực tiếp bóng đá k+ postal system.

- Send electronic dossiers to trực tiếp bóng đá k+ tax authorities through electronic transactions (online portal of trực tiếp bóng đá k+ General Department of Taxation/state agency with authority or a T-VAN service provider organization).

What is trực tiếp bóng đá k+ latest environmental protection tax return form in Vietnam?

trực tiếp bóng đá k+ latest environmental protection tax return form is Form 01/TBVMT issued together withCircular 80/2021/TT-BTCas follows:

Downloadtrực tiếp bóng đá k+ latest Environmental Protection Tax Return Form

Downloadtrực tiếp bóng đá k+ list of environmental protection activities eligible for incentives and support.