Is trực tiếp bóng đá hôm nay euro gas used for air conditioning subject to environmental protection tax in Vietnam?
Is trực tiếp bóng đá hôm nay euro gas used for air conditioning subject to environmental protection tax in Vietnam?
Under trực tiếp bóng đá hôm nay euro provisions of Article 3 of trực tiếp bóng đá hôm nay euroLaw on Environmental Protection Tax 2010, trực tiếp bóng đá hôm nay euro taxable objectsare specifically regulated as follows:
Taxable objects
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, trực tiếp bóng đá hôm nay euro National Assembly Standing Committee shall consider and regulate.
trực tiếp bóng đá hôm nay euro Government shall specify this Article.
Referring to Clause 2, Article 2 ofDecree 67/2011/ND-CP, regulations are as follows:
Taxable objects
...
2. trực tiếp bóng đá hôm nay euro Hydrogen-chlorofluorocarbon liquid (denoted as HCFC) specified in Clause 3, Article 3 of trực tiếp bóng đá hôm nay euro Law on Environmental Protection Tax is trực tiếp bóng đá hôm nay euro gas as solvent used in refrigeration equipment and in semiconductor industry.
Furthermore, Clause 3, Article 1 ofCircular 152/2011/TT-BTCstipulates as follows:
Taxable objects
...
3. Hydrochlorofluorocarbon (HCFC) solution, meaning a group of trực tiếp bóng đá hôm nay euro ozone layer-depleting substances used as refrigerant in cooling equipment and semi-conductor industry, which are domestically produced, imported separately or in imported refrigeration electric equipment.
Simultaneously, inOfficial Dispatch 14536/BTC-CST 2015, trực tiếp bóng đá hôm nay euro environmental protection tax for HCFC solution is regulated as follows:
3. Hydrochlorofluorocarbon (HCFC) solution, meaning a group of trực tiếp bóng đá hôm nay euro ozone layer-depleting substances used as refrigerant in cooling equipment and semi-conductor industry, which are domestically produced, imported separately or in imported refrigeration electric equipment.
Based on trực tiếp bóng đá hôm nay euro aforementioned regulations, trực tiếp bóng đá hôm nay euro hydro-chloro-fluoro-carbon (HCFC) solution falls under trực tiếp bóng đá hôm nay euro taxable subjects of environmental protection tax. In case of mixed substances containing HCFC solution being imported or produced for sale, only trực tiếp bóng đá hôm nay euro environmental protection tax on trực tiếp bóng đá hôm nay euro amount of HCFC solution in trực tiếp bóng đá hôm nay euro mixed substance is collected.
Thus, according to trực tiếp bóng đá hôm nay euro above legal regulations, trực tiếp bóng đá hôm nay euro gas (Hydro-chloro-fluoro-carbon (HCFC)) used for air conditioning is a refrigerant in refrigeration equipment and is subject to environmental protection tax.
Is trực tiếp bóng đá hôm nay euro gas used for air conditioning subject to environmental protection tax? (Image from trực tiếp bóng đá hôm nay euro Internet)
Are goods transited via trực tiếp bóng đá hôm nay euro border gates ofVietnam subject to environmental protection tax?
According to trực tiếp bóng đá hôm nay euro provisions of Article 2 ofCircular 152/2011/TT-BTC, trực tiếp bóng đá hôm nay euro non-taxable subjects are regulated as follows:
Objects not liable to tax
1. Goods not specified in Article 3 of trực tiếp bóng đá hôm nay euro Law on Environmental Protection Tax and guided in Article 2 of Decree No. 67/2011/ND-CP and Article 1 of this Circular are not liable to environmental protection tax.
2. Goods specified in Article 3 of trực tiếp bóng đá hôm nay euro Law on Environmental Protection Tax and guided in Article 2 of Decree No. 67/2011/ND-CP and Article 1 of this Circular arc not liable to tax in trực tiếp bóng đá hôm nay euro following cases:
2.1. Goods transported from exporting countries to importing countries via Vietnamese border gates (transited or transported via border gates, including goods already brought into bonded warehouses) for which procedures for import into or export out of Vietnam are not carried out.
2.2. Goods transited via border gates or trực tiếp bóng đá hôm nay euro border of Vietnam under agreements concluded between trực tiếp bóng đá hôm nay euro Vietnamese Government and a foreign government or between agencies or representatives authorized by trực tiếp bóng đá hôm nay euro Vietnamese Government and a foreign government under law.
2.3. Goods temporarily imported for re-export within trực tiếp bóng đá hôm nay euro time limit specified by law.
2.4. Goods exported abroad directly by producers (including processors) or exporters as entrusted, unless organizations, households and individuals purchase goods subject to environmental protection tax for export.
Based on goods' customs dossiers, customs clearance offices shall determine goods not liable to environmental protection tax specified in this Clause.
According to trực tiếp bóng đá hôm nay euro above provisions, goods transited via trực tiếp bóng đá hôm nay euro border gates ofVietnam are not subject to environmental protection tax.
Will trực tiếp bóng đá hôm nay euro environmental protection tax on imported goods which are still in warehouses be refunded in Vietnam?
Under trực tiếp bóng đá hôm nay euro provisions of Article 8 ofCircular 152/2011/TT-BTC, trực tiếp bóng đá hôm nay euro tax refund is stipulated as follows:
Tax refund
Environmental protection taxpayers may have trực tiếp bóng đá hôm nay euro paid environmental protection tax amount refunded in trực tiếp bóng đá hôm nay euro following cases:
1. Imported goods which are still in warehouses or storing yards at border gates and under customs supervision and allowed to be re-exported abroad.
2. Goods imported for transfer and sale to foreign parties via Vietnam-based agents; petrol and oil sold to foreign firms' vehicles on routes via Vietnamese ports or to Vietnamese vehicles on international routes under law.
3. For goods temporarily imported for re-export by trực tiếp bóng đá hôm nay euro mode of temporary import for re-export, trực tiếp bóng đá hôm nay euro paid environmental protection tax amount shall be refunded for trực tiếp bóng đá hôm nay euro quantity of re-exported goods.
4. For imported goods re-exported abroad by importers (including returned goods), trực tiếp bóng đá hôm nay euro paid environmental protection tax amount shall be refunded for trực tiếp bóng đá hôm nay euro quantity of re-exported goods.
5. For goods temporarily imported for display at fairs, exhibitions or product shows. trực tiếp bóng đá hôm nay euro paid environmental protection tax amount shall be refunded for trực tiếp bóng đá hôm nay euro quantity of re-exported goods.
Refund of environmental protection tax under this Article applies only to actually exported goods. Procedures, dossiers, order and competence for environmental protection tax refund for exported goods comply with regulations applicable to refund of import duty under trực tiếp bóng đá hôm nay euro law on import duty and export duty.
Therefore, according to trực tiếp bóng đá hôm nay euro above provisions, trực tiếp bóng đá hôm nay euro environmental protection tax on imported goods which are still in warehouses willbe refunded in Vietnam.
