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Is anthracite coal subject to environmental protection tax in Vietnam?

trực tiếp bóng đá k+ subjects subject to environmental protection tax are stipulated in Article 3 of trực tiếp bóng đá k+Environmental Protection Tax Law 2010as follows:

Subjects to tax

1. Gasoline, oils, lubricants, including:

a) Gasoline, excluding ethanol;

b) Jet fuel;

c) Diesel oil;

d) Kerosene;

đ) Fuel oil;

e) Lubricant oil;

g) Lubricant grease.

2. Coal, including:

a) Lignite;

b) Anthracite coal;

c) Coking coal;

d) Other types of coal.

3. Solution of hydro-chloro-fluoro-carbon (HCFC).

4. Plastic bags subject to tax.

5. Herbicides subject to restricted use.

6. Termite pesticides subject to restricted use.

7. Wood preservation chemicals subject to restricted use.

8. Warehouse disinfectants subject to restricted use.

9. If it is deemed necessary to supplement other subjects subject to tax to suit each period, trực tiếp bóng đá k+ Standing Committee of trực tiếp bóng đá k+ National Assembly shall consider and provide regulations.

trực tiếp bóng đá k+ Government of Vietnam specifies trực tiếp bóng đá k+ details of this Article.

Hence,anthracite coal is one of trực tiếp bóng đá k+ subjects to environmental protection tax and therefore will be subject to tax.

Is anthracite coal subject to environmental protection tax in Vietnam? How much is trực tiếp bóng đá k+ environmental protection tax on anthracite coal in Vietnam? (Image from trực tiếp bóng đá k+ Internet)

How is trực tiếp bóng đá k+ environmental protection tax on anthracite coal calculated in Vietnam?

Based on Article 4 ofCircular 152/2011/TT-BTC, trực tiếp bóng đá k+ formula for calculating trực tiếp bóng đá k+ environmental protection tax on anthracite coal is determined as follows:

What are trực tiếp bóng đá k+ bases for calculating trực tiếp bóng đá k+ environmental protection tax on anthracite coal in Vietnam?

According to Article 6 of trực tiếp bóng đá k+Environmental Protection Tax Law 2010, trực tiếp bóng đá k+ basis for calculating trực tiếp bóng đá k+ environmental protection tax on imported goods is as follows:

Basis for calculation

1. trực tiếp bóng đá k+ basis for calculating environmental protection tax is trực tiếp bóng đá k+ quantity of taxable goods and trực tiếp bóng đá k+ fixed tax rate.

2. trực tiếp bóng đá k+ quantity of taxable goods is regulated as follows:

a) For domestically produced goods, trực tiếp bóng đá k+ quantity of taxable goods is trực tiếp bóng đá k+ quantity of goods produced for sale, exchange, internal consumption, or gifting;

b) For imported goods, trực tiếp bóng đá k+ quantity of taxable goods is trực tiếp bóng đá k+ quantity of imported goods.

3. trực tiếp bóng đá k+ fixed tax rate for calculating trực tiếp bóng đá k+ tax is stipulated in Article 8 of this Law.

Simultaneously, Article 5 ofCircular 152/2011/TT-BTCalso stipulates trực tiếp bóng đá k+ basis for calculating trực tiếp bóng đá k+ environmental protection tax applicable to imported goods as follows:

Basis for calculation

trực tiếp bóng đá k+ basis for calculating environmental protection tax is trực tiếp bóng đá k+ quantity of taxable goods and trực tiếp bóng đá k+ fixed tax rate.

1. trực tiếp bóng đá k+ quantity of taxable goods is regulated as follows:

1.1. For domestically produced goods, trực tiếp bóng đá k+ quantity of taxable goods is trực tiếp bóng đá k+ quantity of goods produced for sale, exchange, internal consumption, gifting, promotion, advertisement.

1.2. For imported goods, trực tiếp bóng đá k+ quantity of taxable goods is trực tiếp bóng đá k+ quantity of imported goods.

In cases where trực tiếp bóng đá k+ quantity of goods subject to environmental protection tax for export, sale, and import is measured in units different from trực tiếp bóng đá k+ units specified for tax calculation in trực tiếp bóng đá k+ environmental protection tax schedule issued by trực tiếp bóng đá k+ Standing Committee of trực tiếp bóng đá k+ National Assembly, conversion to trực tiếp bóng đá k+ measurement unit specified in trực tiếp bóng đá k+ environmental protection tax schedule for tax calculation is required.

1.3. For fuel mixtures containing fossil gasoline, oils, lubricant grease, and biofuels, trực tiếp bóng đá k+ quantity of taxable goods in trực tiếp bóng đá k+ period is trực tiếp bóng đá k+ quantity of fossil gasoline, oils, lubricant grease in trực tiếp bóng đá k+ quantity of mixed fuel imported or produced for sale, exchange, gifting, or internal consumption, converted to trực tiếp bóng đá k+ measurement unit specified for tax calculation of trực tiếp bóng đá k+ corresponding goods. trực tiếp bóng đá k+ determination method is as follows:

...

Regarding trực tiếp bóng đá k+ time to start calculating trực tiếp bóng đá k+ environmental protection tax applicable to imported lubricant grease, it is based on Article 9 of trực tiếp bóng đá k+Environmental Protection Tax Law 2010regarding trực tiếp bóng đá k+ time for calculating environmental protection tax as follows:

Time for calculation

1. For goods produced for sale, exchange, gifting, trực tiếp bóng đá k+ time for tax calculation is trực tiếp bóng đá k+ time of transfer of ownership or use rights of trực tiếp bóng đá k+ goods.

2. For goods produced for internal consumption, trực tiếp bóng đá k+ time for tax calculation is trực tiếp bóng đá k+ time when trực tiếp bóng đá k+ goods are put into use.

3. For imported goods, trực tiếp bóng đá k+ time for tax calculation is trực tiếp bóng đá k+ time of customs declaration registration.

4. For gasoline and oil produced or imported for sale, trực tiếp bóng đá k+ time for tax calculation is trực tiếp bóng đá k+ time trực tiếp bóng đá k+ gasoline and oil businesses sell their products.

For imported goods, trực tiếp bóng đá k+ time for tax calculation is trực tiếp bóng đá k+ time of customs declaration registration.

Thus,according to trực tiếp bóng đá k+ above regulations, trực tiếp bóng đá k+ quantity of imported lubricant grease, trực tiếp bóng đá k+ basis is on trực tiếp bóng đá k+ quantity of imported lubricant grease for calculating trực tiếp bóng đá k+ environmental protection tax.

*Note:In cases where trực tiếp bóng đá k+ quantity of goods subject to environmental protection tax for export, sale, and import is measured in units different from trực tiếp bóng đá k+ units specified for tax calculation in trực tiếp bóng đá k+ environmental protection tax schedule issued by trực tiếp bóng đá k+ Standing Committee of trực tiếp bóng đá k+ National Assembly, conversion to trực tiếp bóng đá k+ measurement unit specified in trực tiếp bóng đá k+ environmental protection tax schedule for tax calculation is required.

What is trực tiếp bóng đá k+ environmental protection tax on anthracite coal in Vietnam?

Based on trực tiếp bóng đá k+ tax bracket table stipulated in Article 8 of trực tiếp bóng đá k+Environmental Protection Tax Law 2010, trực tiếp bóng đá k+ current fixed tax rate on coal is specified as follows:

- Lignite: 10,000-30,000 VND/ton;

- Anthracite: 20,000-50,000 VND/ton;

- Coking coal: 10,000-30,000 VND/ton;

- Other types of coal: 10,000-30,000 VND/ton.

Thus,according to trực tiếp bóng đá k+ regulation, trực tiếp bóng đá k+ environmental protection tax on anthracite coal is 20,000-50,000 VND/ton.