How to calculate and pay environmental protection kết quả bóng đá trực tiếp for goods produced for gifting purposes in Vietnam?

How to calculate and pay environmental protection kết quả bóng đá trực tiếp for goods produced for gifting purposes in Vietnam?

Based on Article 5 ofDecree 67/2011/ND-CP:

kết quả bóng đá trực tiếp declaration, calculation, and payment

kết quả bóng đá trực tiếp declaration, calculation, and payment are carried out according to the provisions of Article 10 of the Law on Environmental Protection kết quả bóng đá trực tiếp and the law on kết quả bóng đá trực tiếp administration.

1. For domestically produced goods sold, exchanged, consumed internally, or given as gifts, kết quả bóng đá trực tiếp declaration, calculation, and payment are done on a monthly basis. For imported goods, including those imported on commission, kết quả bóng đá trực tiếp declaration, calculation, and payment are done per each occurrence.

2. kết quả bóng đá trực tiếp declaration, calculation, and payment of environmental protection taxes on gasoline, oil, and lubricants: Lead petroleum trading companies shall declare and pay environmental protection kết quả bóng đá trực tiếp to the state budget for the quantity of gasoline and oil exported, sold (including exports for internal consumption, exports for product exchange, exports to return entrusted imported goods, sales to other entities or individuals; except for sales to other lead petroleum trading companies) in the locality where VAT is declared and paid.

The Ministry of Finance stipulates that lead companies declare and pay environmental protection kết quả bóng đá trực tiếp on gasoline and oil.

3. kết quả bóng đá trực tiếp declaration, calculation, and payment of environmental protection kết quả bóng đá trực tiếp on coal products are to be conducted based on the principle that domestically consumed coal must declare and pay environmental protection kết quả bóng đá trực tiếp; exported coal is not subject to environmental protection kết quả bóng đá trực tiếp. The Ministry of Finance, in cooperation with the Ministry of Industry and Trade, provides detailed guidance on this provision.

4. Environmental protection kết quả bóng đá trực tiếp is payable only once for domestically produced or imported goods. In cases where exported goods, for which environmental protection kết quả bóng đá trực tiếp has been paid, are re-imported into Vietnam, they are not subject to environmental protection kết quả bóng đá trực tiếp upon re-importation.

Therefore, in accordance with the regulations, for goods produced for gifting purposes, kết quả bóng đá trực tiếp declaration, calculation, and payment shall be conducted monthly.

How to calculate and pay environmental protection kết quả bóng đá trực tiếp for goods produced for gifting purposes in Vietnam?(Image from the Internet)

What are criteria for calculating environmental protection kết quả bóng đá trực tiếp on goods produced for gifting purposes in Vietnam?

According to Article 5 ofCircular 152/2011/TT-BTC(supplemented by Article 3 ofCircular 159/2012/TT-BTCand amended by Article 1 ofCircular 106/2018/TT-BTC):

kết quả bóng đá trực tiếp calculation basis

The basis for calculating environmental protection kết quả bóng đá trực tiếp is the quantity of taxable goods and the absolute kết quả bóng đá trực tiếp rate.

1. The quantity of taxable goods is regulated as follows:

1.1. For domestically produced goods, the taxable quantity of goods includes quantities sold, exchanged, internally consumed, gifted, promoted, or advertised.

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

In cases where the taxable goods quantities for environmental protection kết quả bóng đá trực tiếp are measured in units different from the units stipulated in the kết quả bóng đá trực tiếp rate table issued by the Standing Committee of the National Assembly, the quantities must be converted to the measurement units stipulated in the environmental protection kết quả bóng đá trực tiếp rate table for kết quả bóng đá trực tiếp calculation.

1.3. For mixed fuels containing fossil-based gasoline, oil, lubricants, and biofuels, the taxable quantity in the period is the quantity of fossil-based gasoline, oil, lubricants in the mixed fuels produced or sold, exchanged, gifted, or used internally converted to the stipulated measurement unit for the corresponding taxable goods. Determination is as follows:

Based on the technical standards for processing mixed fuels approved by the competent authority (including cases with changes to the percentage of fossil-based gasoline, oil, lubricants in the mixed fuel), taxpayers shall calculate, declare, and pay environmental protection kết quả bóng đá trực tiếp on the quantity of fossil-based gasoline, oil, lubricants; simultaneously, notify the kết quả bóng đá trực tiếp authority of the percentage of fossil-based gasoline, oil, lubricants contained in the mixed fuels and submit this notification together with the kết quả bóng đá trực tiếp declaration for the following month in which the mixed fuels (or adjusted percentage) are sold.

1.4. For multilayer plastic bags produced or processed from single-layer films HDPE, LDPE, LLDPE, and other films (PP, PA,...) or other materials like aluminum, paper, etc., environmental protection kết quả bóng đá trực tiếp is determined based on the percentage weight of single-layer films HDPE, LDPE, LLDPE contained in the multilayer plastic bags. Based on the usage standard for single-layer films HDPE, LDPE, LLDPE in producing or processing multilayer plastic bags, producers or importers of multilayer plastic bags shall declare and take responsibility for their declarations.

Example 8: Company A produces or imports 100 kg of multilayer plastic bags, of which the weight of single-layer films HDPE, LDPE, LLDPE in the multilayer plastic bags is 70%, and the weight of other films (PA, PP, ..) is 30%.

Thus, the environmental protection kết quả bóng đá trực tiếp that company A must pay for 100 kg of multilayer plastic bags is: 100 kg x 70% x 40,000 VND/kg = 2,800,000 VND.

2. The absolute kết quả bóng đá trực tiếp rate as the basis for calculating environmental protection kết quả bóng đá trực tiếp on each type of goods is the rate stipulated in the kết quả bóng đá trực tiếp rate table issued with Resolution No. 1269/2011/UBTVQH12 dated July 14, 2011, and Resolution No. 888a/2015/UBTVQH13 dated March 10, 2015, of the Standing Committee of the National Assembly amending and supplementing Resolution No. 1269/2011/UBTVQH12 on the environmental protection kết quả bóng đá trực tiếp rate table.

Therefore,in accordance with the above regulations, the basis for calculating environmental protection kết quả bóng đá trực tiếp on goods produced for gifting purposes will be the taxable quantity of goods and the absolute kết quả bóng đá trực tiếp rate.

Note:

- The quantity of goods produced will be the basis for calculating the kết quả bóng đá trực tiếp.

- The absolute kết quả bóng đá trực tiếp rate as the basis for calculating environmental protection kết quả bóng đá trực tiếp on each type of goods is the rate stipulated in the kết quả bóng đá trực tiếp rate table issued withvtv2 trực tiếp bóng đá hôm nayand Resolution 888a/2015/UBTVQH13.

What is the kết quả bóng đá trực tiếp calculation time for goods produced for gifting purposes in Vietnam?

Based on Article 9 ofLaw on Environmental Protection kết quả bóng đá trực tiếp 2010:

Time for calculating kết quả bóng đá trực tiếp

1. For domestically produced goods sold, exchanged, or gifted, the time for calculating kết quả bóng đá trực tiếp is the time of transferring ownership or use rights of goods.

2. For domestically produced goods used internally, the time for calculating kết quả bóng đá trực tiếp is the time goods are put into use.

3. For imported goods, the time for calculating kết quả bóng đá trực tiếp is the time of customs declaration registration.

4. For gasoline and oil produced or imported for sale, the time for calculating kết quả bóng đá trực tiếp is the time the lead petroleum trading company sells.

Therefore,for goods produced for gifting purposes, the time for calculating kết quả bóng đá trực tiếp will be the time of transferring the ownership or use rights of the goods (i.e., the time when the goods are gifted or given away).