Guidelines on declaration and calculation of environmental protection trực tiếp bóng đá k+ for entrusted imported goods in Vietnam

How to declare and calculate environmental protection taxfor entrusted imported goods in Vietnam?

Pursuant to Article 5 ofNghị định 67/2011/NĐ-CP:

trực tiếp bóng đá k+ Declaration, Calculation, and Submission

trực tiếp bóng đá k+ declaration, calculation, and submission are performed as regulated in Article 10 of the Law on Environmental Protection trực tiếp bóng đá k+ and the laws on trực tiếp bóng đá k+ administration.

1. For domestically produced goods sold, exchanged, internally consumed, or gifted, trực tiếp bóng đá k+ declaration, calculation, and submission are performed monthly. For imported goods and entrusted imported goods, trực tiếp bóng đá k+ declaration, calculation, and submission are performed per each occurrence.

2. For environmental protection trực tiếp bóng đá k+ on gasoline, oil, and lubricant: Primary gasoline trading companies declare and submit environmental protection trực tiếp bóng đá k+ to the state budget based on the quantity of gasoline exported and sold (including internal consumption, product exchange, outsourcing returns, and sales to other entities; excluding sales to other primary gasoline trading companies) at the location where VAT is declared and paid.

The Ministry of Finance regulates the primary companies' declaration and submission of environmental protection trực tiếp bóng đá k+ on gasoline and oil.

3. For environmental protection trực tiếp bóng đá k+ on coal, it is regulated that domestically consumed coal must declare and submit environmental protection trực tiếp bóng đá k+; exported coal is not subject to environmental protection trực tiếp bóng đá k+. The Ministry of Finance collaborates with the Ministry of Industry and Trade to provide detailed guidance on this provision.

4. Environmental protection trực tiếp bóng đá k+ is only paid once for domestically produced or imported goods. In the case of exported goods that have already paid environmental protection trực tiếp bóng đá k+ but need to be re-imported into Vietnam, environmental protection trực tiếp bóng đá k+ is not required upon re-importation.

Therefore,for entrusted imported goods, trực tiếp bóng đá k+ declaration, calculation, and submission are performed per each occurrence.

Guidelines on declaration and calculation of environmental protection trực tiếp bóng đá k+ for entrusted imported goods in Vietnam​ (Image from the Internet)

How many times is environmental protection trực tiếp bóng đá k+ paid for entrusted imported goods in Vietnam?

Pursuant to Article 10 of theEnvironmental Protection trực tiếp bóng đá k+ Law 2010regarding trực tiếp bóng đá k+ declaration and submission:

- trực tiếp bóng đá k+ declaration, calculation, and submission for domestically produced goods sold, exchanged, internally consumed, or gifted are performed monthly in accordance with the laws on trực tiếp bóng đá k+ administration.

- trực tiếp bóng đá k+ declaration, calculation, and submission for imported goods are performed simultaneously with customs declaration and import trực tiếp bóng đá k+ submission.

- Environmental protection trực tiếp bóng đá k+ is paid only once for domestically produced or imported goods

Thus, it can be concluded that entrusted imported goods will only pay environmental protection trực tiếp bóng đá k+ once.

What are regulations onthe timing of environmental protection trực tiếp bóng đá k+ calculation in Vietnam?

Pursuant to Article 6 ofCircular 152/2011/TT-BTCregarding the timing of environmental protection trực tiếp bóng đá k+ calculation:

- For domestically produced goods sold, exchanged, gifted, promoted, and advertised, the timing of trực tiếp bóng đá k+ calculation is the point of transfer of ownership or usage rights.

- For domestically produced goods consumed internally, the timing of trực tiếp bóng đá k+ calculation is when the goods are put into use.

- For imported goods, the timing of trực tiếp bóng đá k+ calculation is the customs declaration registration, except for imported gasoline and oil for sale, as regulated in clause 4 Article 6 ofCircular 152/2011/TT-BTC.

- For domestically produced or imported gasoline and oil for sale, the timing of trực tiếp bóng đá k+ calculation is when primary companies sell them.

Additionally, trực tiếp bóng đá k+ declaration and submission are performed according to the regulations of theEnvironmental Protection trực tiếp bóng đá k+ Law 2010, theLuật Quản trực tiếp bóng đá việt nam hôm nayế, and the guiding documents, as follows:

- The environmental protection trực tiếp bóng đá k+ declaration dossier is the declaration form No. 01/TBVMT.

Downloadissued together withThông tư 152/2011/TT-BTCand related documents.

For exported, imported, transited, or temporarily imported goods for re-export, the customs dossier is used as the environmental protection trực tiếp bóng đá k+ declaration dossier.

Organizations and individuals involved in the production and trade of taxable goods are responsible for declaring environmental protection trực tiếp bóng đá k+. If incorrect or deceitful declarations are detected, sanctions will be applied according to trực tiếp bóng đá k+ administration laws.

- Where to submit the trực tiếp bóng đá k+ declaration dossier:

+ For domestically produced goods (excluding domestically consumed coal of the Vietnam National Coal and Mineral Industries Group and gasoline and oil business), environmental protection trực tiếp bóng đá k+ declaration dossiers are submitted to the directly managing trực tiếp bóng đá k+ authority.

If the taxpayer has taxable goods production facilities in other provinces or cities under central jurisdiction apart from the main office, the trực tiếp bóng đá k+ declaration dossier is submitted to the relevant local trực tiếp bóng đá k+ authority.

+ For imported goods (excluding imported gasoline and oil for sale), the trực tiếp bóng đá k+ declaration dossier is submitted to the customs authority where customs procedures are performed.

- Environmental protection trực tiếp bóng đá k+ declaration:

+ For domestically produced goods sold, exchanged, internally consumed, gifted, promoted, or advertised, trực tiếp bóng đá k+ declaration, calculation, and submission are performed monthly in accordance with theLuật Quản trực tiếp bóng đá việt nam hôm nayếand guiding documents.

If no environmental protection trực tiếp bóng đá k+ arises in a month, the taxpayer still declares and submits the form to the trực tiếp bóng đá k+ authority for monitoring.

+ For imported goods and entrusted imported goods subject to environmental protection trực tiếp bóng đá k+, trực tiếp bóng đá k+ declaration, calculation, and submission are performed per each occurrence (excluding imported gasoline and oil for sale).

Environmental protection trực tiếp bóng đá k+ declaration, calculation, and submission for imported goods are performed simultaneously with customs declaration and import trực tiếp bóng đá k+ submission, unless otherwise regulated for gasoline and oil in clause 2 Article 7 ofCircular 152/2011/TT-BTC.

The deadline for environmental protection trực tiếp bóng đá k+ submission in this case coincides with the deadline for import trực tiếp bóng đá k+ submission as regulated in the trực tiếp bóng đá k+ Administration Law 2019 and guiding documents.

* Specific case declarations are regulated in clause 2 Article 7 ofCircular 152/2011/TT-BTC(amended bytrực tiếp bóng đá euro hôm).