Is lignite subject to environmental protection trực tiếp bóng đá euro hôm nay in Vietnam?

Is lignite subject to environmental protection trực tiếp bóng đá euro hôm nay in Vietnam?

Under the provisions of Clause 2, Article 3 of theLaw No. 57/2010/QH12 vtv5 trực tiếp bóng đá hôm nay November 15:

Taxable subject

1. Gasoline, oil, grease, including:

a) Gasoline, except ethanol;

b) aircraft fuel;

c) diesel oil;

d) Petroleum;

e) Fuel oil;

f) lubricants;

g) Grease.

2. Coal, including:

a) Lignite;

b) Anthracite Coal (anthracite);

c) Fat coal;

d) Other coal.

3. Hydrogen-chlorofluorocarbon liquid (HCFC).

4. Taxable-plastic bag.

5. Herbicide which is restricted from use.

6. Pesticide which is restricted from use.

7. Forest product preservative which is restricted from use.

8. Warehouse disinfectant which is restricted from use.

9. When it is necessary to supplement other taxable objects as per period, the National Assembly Standing Committee shall consider and regulate.

The Government shall specify this Article.

Thus, the objects subject to environmental protection trực tiếp bóng đá euro hôm nay include lignite. To be specific:

(1)Lignite;

(2) Anthracite Coal (anthracite);

(3) Fat coal;

(4) Other coal.

Thus, lignite is subject toenvironmental protection trực tiếp bóng đá euro hôm nay in Vietnam.

*Note:When it is necessary to supplement other taxable objects as per period, the National Assembly Standing Committee shall consider and regulate.

Is lignite subject to environmental protection trực tiếp bóng đá euro hôm nay in Vietnam? (Image from Internet)

What is the method of calculating the environmental protection trực tiếp bóng đá euro hôm nay on lignite in Vietnam?

Under Article 4 ofCircular No. 152/2011/TT-BTC, the formula for calculating the environmental protection trực tiếp bóng đá euro hôm nay is as follows:

Environmental protection trực tiếp bóng đá euro hôm nay payable = Taxable quantity x Specific trực tiếp bóng đá euro hôm nay amount on a goods unit.

The basis for calculating the environmental protection trực tiếp bóng đá euro hôm nay is the taxable quantity and the specific trực tiếp bóng đá euro hôm nay amount. To be specific:

- The taxable quantity is defined in Clause 1, Article 5 ofCircular No. 152/2011/TT-BTC, amended by Article 3 ofCircular No. 159/2012/TT-BTC:

+ For domestically produced goods, the taxable quantity is the quantity of goods produced and sold, exchanged, internally consumed, gifted, promoted, or advertised.

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

In cases where the taxable quantity is measured in units different from those specified in the environmental protection trực tiếp bóng đá euro hôm nay schedule issued by the Standing Committee of the National Assembly, it must be converted to the unit specified in the trực tiếp bóng đá euro hôm nay schedule for calculation.

- The specific trực tiếp bóng đá euro hôm nay amount on a goods unit is provided in Clause 2, Article 5 ofCircular No. 152/2011/TT-BTC, amended by Article 1 ofCircular 106/2018/TT-BTC:

+ The specific trực tiếp bóng đá euro hôm nay amount usedfor calculating the environmental protection trực tiếp bóng đá euro hôm nay for each taxable good is stipulated in the Environmental Protection trực tiếp bóng đá euro hôm nay Schedule attached tolịch trực tiếp bóng đá hôm nay.

Article 1 ofResolution 579/2018/UBTVQH14specifies the environmental protection trực tiếp bóng đá euro hôm nay rates for lignite depending on the specific type:

Which entities are required tothe environmental protection trực tiếp bóng đá euro hôm nay on lignite in Vietnam?

Pursuant to the provisions of Article 5 of theLaw No. 57/2010/QH12 vtv5 trực tiếp bóng đá hôm nay November 15:

Taxpayer

1. Environmental protection taxpayer is organizations, households and individuals producing, importing goods under taxable subject provided for in Article 3 of this Law.

2. Environmental protection taxpayer in some specific cases shall be provided for as follows:

a) in case of goods importing commission, the person who entrusted importing goods shall be taxpayer;

b) In cases where organizations, households and individuals act procurement hub of coal to develop small, retail but they can not produce the documents proving that goods have been paying environmental protection trực tiếp bóng đá euro hôm nay, the organizations, households individuals act as procurement hub shall be taxpayer.

Thus, for lignite, taxpayers of environmental protection trực tiếp bóng đá euro hôm nay are organizations, households, and individuals producing lignite.

Additionally, environmental protection taxpayer in some specific cases shall be provided for as follows:

- in case of goods importing commission, the person who entrusted importing goods shall be taxpayer

*Note:In cases where organizations, households and individuals act procurement hub of coal to develop small, retail but they can not produce the documents proving that goods have been paying environmental protection trực tiếp bóng đá euro hôm nay, the organizations, households individuals act as procurement hub shall be taxpayer.

What are the regulations on therefund of the paid environmental protection trực tiếp bóng đá euro hôm nay in Vietnam?

According to Article 11 of theLaw No. 57/2010/QH12 vtv5 trực tiếp bóng đá hôm nay November 15, 2010, environmental protection taxpayer is paid trực tiếp bóng đá euro hôm nay refund in the 06 following cases:

- Imported goods are still stored in warehouse, storage at the border gate and are subject to be supervised by the customs authority for re-export to foreign countries;

- Imported goods to transport, sell abroad through agents in Vietnam; gasoline, petrol sold for vehicles of foreign firms on the route through Vietnam's ports or means of Vietnam's transportation on international transport road under the provisions of law;

- Goods temporarily imported for re-export by business mode of temporary import for re-export.

- Goods imported by the importer re-exporting to foreign countries;

- Goods temporarily imported for participation in fairs, exhibitions and introduction of products in accordance with the law when re-exported to foreign countries.