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What are cases wherethe gasoline is exempted fromenvironmental protection tax in Vietnam?
According to point a, clause 1, Article 3 of trực tiếp bóng đá việt nam hôm nayEnvironmental Protection Tax Law 2010, trực tiếp bóng đá việt nam hôm nay provisions are as follows:
Taxable objects
1. Gasoline, oil, lubricants, including:
a) Gasoline, excluding ethanol;
b) Jet fuel;
c) Diesel oil;
...
And based on Article 2 ofCircular 152/2011/TT-BTCwhich provides as follows:
Non-taxable objects
1. Goods not mentioned in Article 3 of trực tiếp bóng đá việt nam hôm nay Environmental Protection Tax Law and guided by Article 2 of Decree No. 67/2011/ND-CP, Article 1 of this Circular are not subject to environmental protection tax.
2. Goods mentioned in Article 3 of trực tiếp bóng đá việt nam hôm nay Environmental Protection Tax Law and guided by Article 2 of Decree No. 67/2011/ND-CP, Article 1 of this Circular are not subject to tax in trực tiếp bóng đá việt nam hôm nay following cases:
2.1. Goods transported from trực tiếp bóng đá việt nam hôm nay exporting country to trực tiếp bóng đá việt nam hôm nay importing country through Vietnamese border gates (in transit or transshipment through border gates, including cases where they have been placed in bonded warehouses) but not cleared for import into Vietnam and not cleared for export out of Vietnam.
2.2. Goods in transit through Vietnamese border gates, based on an agreement signed between trực tiếp bóng đá việt nam hôm nay Government of Vietnam and trực tiếp bóng đá việt nam hôm nay foreign government or between agencies, representatives authorized by trực tiếp bóng đá việt nam hôm nay Government of Vietnam and trực tiếp bóng đá việt nam hôm nay foreign government according to trực tiếp bóng đá việt nam hôm nay provisions of law.
2.3. Goods temporarily imported for re-export within trực tiếp bóng đá việt nam hôm nay time limit prescribed by law.
2.4. Goods exported abroad by manufacturing facilities (including processing) directly exporting or entrusting export business establishments, except for organizations, households, individuals purchasing goods subject to environmental protection tax for export.
Therefore, although gasoline falls under trực tiếp bóng đá việt nam hôm nay category subject to environmental protection tax, if it falls into trực tiếp bóng đá việt nam hôm nay cases mentioned in clause 2, Article 2 ofCircular 152/2011/TT-BTC, it is not subject to tax. Specifically, such as gasoline transported from trực tiếp bóng đá việt nam hôm nay exporting country to trực tiếp bóng đá việt nam hôm nay importing country through Vietnamese border gates (in transit or transshipment through border gates, including cases where it has been placed in bonded warehouses) but not cleared for import into Vietnam and not cleared for export out of Vietnam, or other remaining cases mentioned above.
What are cases where trực tiếp bóng đá việt nam hôm nay gasoline is exempted from environmental protection tax in Vietnam?(Image from trực tiếp bóng đá việt nam hôm nay Internet)
May export goods customs dossiers be used as environmental protection tax declaration dossiers in Vietnam?
According to clause 1, Article 7 ofCircular 152/2011/TT-BTC, trực tiếp bóng đá việt nam hôm nay regulations are as follows:
Tax declaration and payment.
1. trực tiếp bóng đá việt nam hôm nay declaration and payment of taxes are carried out in accordance with trực tiếp bóng đá việt nam hôm nay provisions of trực tiếp bóng đá việt nam hôm nay Environmental Protection Tax Law, trực tiếp bóng đá việt nam hôm nay Tax Administration Law, and documents guiding trực tiếp bóng đá việt nam hôm nay implementation of trực tiếp bóng đá việt nam hôm nay Tax Administration Law, specifically as follows:
1.1. trực tiếp bóng đá việt nam hôm nay environmental protection tax declaration dossier is a declaration form number 01/TBVMT issued in conjunction with this Circular and related documents for tax declaration and calculation.
For exported, imported, transiting, temporary import-re-export goods, trực tiếp bóng đá việt nam hôm nay customs dossier of trực tiếp bóng đá việt nam hôm nay goods can be used as trực tiếp bóng đá việt nam hôm nay environmental protection tax declaration dossier.
Organizations and individuals producing and trading goods are responsible for declaring their environmental protection tax. If any incorrect declarations, frauds, or tax evasions are discovered, they must be handled according to trực tiếp bóng đá việt nam hôm nay provisions of trực tiếp bóng đá việt nam hôm nay Tax Administration Law.
1.2. trực tiếp bóng đá việt nam hôm nay location for submitting trực tiếp bóng đá việt nam hôm nay tax declaration dossier:
a) For domestically produced goods (except for domestically consumed coal of trực tiếp bóng đá việt nam hôm nay Vietnam National Coal and Mineral Industries Group and gasoline and oil production business), environmental protection taxpayers shall submit trực tiếp bóng đá việt nam hôm nay tax declaration dossier to trực tiếp bóng đá việt nam hôm nay directly managing tax authority.
In cases where taxpayers have manufacturing facilities for goods subject to environmental protection taxes in provinces and cities under central authority different from their headquarters, they shall submit trực tiếp bóng đá việt nam hôm nay tax declaration dossier to trực tiếp bóng đá việt nam hôm nay directly managing tax authority in trực tiếp bóng đá việt nam hôm nay locality where trực tiếp bóng đá việt nam hôm nay goods production facility subject to environmental protection taxes is located.
b) For imported goods (except in cases of imported gasoline and oil for sale), taxpayers submit tax declaration dossiers to trực tiếp bóng đá việt nam hôm nay customs authority where trực tiếp bóng đá việt nam hôm nay customs procedure is conducted.
Thus, trực tiếp bóng đá việt nam hôm nay environmental protection tax declaration dossier is trực tiếp bóng đá việt nam hôm nay declaration form number 01/TBVMT issued in conjunction with trực tiếp bóng đá việt nam hôm nay above Circular, where for exported goods, trực tiếp bóng đá việt nam hôm nay customs dossier of trực tiếp bóng đá việt nam hôm nay goods can be used as trực tiếp bóng đá việt nam hôm nay environmental protection tax declaration dossier.
What is trực tiếp bóng đá việt nam hôm nay timefor calculating environmental protection tax in Vietnam?
According to Article 9 of trực tiếp bóng đá việt nam hôm nayEnvironmental Protection Tax Law 2010, trực tiếp bóng đá việt nam hôm nay timing for calculating environmental protection tax is stipulated as follows:
- For goods produced and sold, exchanged, gifted, trực tiếp bóng đá việt nam hôm nay tax calculation time is trực tiếp bóng đá việt nam hôm nay time of transfer of ownership or right to use trực tiếp bóng đá việt nam hôm nay goods.
- For goods produced for internal consumption, trực tiếp bóng đá việt nam hôm nay tax calculation time is when trực tiếp bóng đá việt nam hôm nay goods are put into use.
- For imported goods, trực tiếp bóng đá việt nam hôm nay tax calculation time is trực tiếp bóng đá việt nam hôm nay time of registration of trực tiếp bóng đá việt nam hôm nay customs declaration.
- For gasoline, oil produced or imported for sale, trực tiếp bóng đá việt nam hôm nay tax calculation time is trực tiếp bóng đá việt nam hôm nay time when trực tiếp bóng đá việt nam hôm nay gasoline, oil business wholesaler sells them.
Additionally, trực tiếp bóng đá việt nam hôm nay timing for calculating environmental protection tax is also guided by Article 6 ofCircular 152/2011/TT-BTCas follows:
- For goods produced and sold, exchanged, gifted, promoted, advertised, trực tiếp bóng đá việt nam hôm nay tax calculation time is trực tiếp bóng đá việt nam hôm nay time of transfer of ownership or right to use trực tiếp bóng đá việt nam hôm nay goods.
- For goods produced for internal consumption, trực tiếp bóng đá việt nam hôm nay tax calculation time is when trực tiếp bóng đá việt nam hôm nay goods are put into use.
- For imported goods, trực tiếp bóng đá việt nam hôm nay tax calculation time is trực tiếp bóng đá việt nam hôm nay time of registration of trực tiếp bóng đá việt nam hôm nay customs declaration, except for imported gasoline and oil for sale specified in clause 4, Article 6 ofCircular 152/2011/TT-BTC.
- For gasoline, oil produced or imported for sale, trực tiếp bóng đá việt nam hôm nay tax calculation time is when trực tiếp bóng đá việt nam hôm nay business wholesaler for gasoline, oil sells them.
