What are procedures for environmental protection xem bóng đá trực tiếp nhà cái declaration in Vietnam?

What are procedures forenvironmental protection xem bóng đá trực tiếp nhà cái declaration in Vietnam?

Pursuant to sub-section 21, Section 2 of the Administrative Procedures issued withDecision 1462/QD-BTC of 2022, the guidance for filing the environmental protection xem bóng đá trực tiếp nhà cái is as follows:

Step 1: The taxpayer prepares data, completes the xem bóng đá trực tiếp nhà cái declaration form, and submits it to the xem bóng đá trực tiếp nhà cái authority no later than the 20th day of the month following the month of occurrence. Specifically:

- The taxpayer submits the environmental protection xem bóng đá trực tiếp nhà cái declaration dossier at the place of production of goods subject to the environmental protection xem bóng đá trực tiếp nhà cái, place of production, or business of coal, except for the environmental protection xem bóng đá trực tiếp nhà cái of gasoline and oil business activities (stipulated at point a, clause 4, Article 11,Decree 126/2020/ND-CP), and the environmental protection xem bóng đá trực tiếp nhà cái for coal extraction and domestic consumption (stipulated at point b, clause 4, Article 11,Decree 126/2020/ND-CP).

- For gasoline and oil business activities:

+ The leading trader who directly imports, produces, or blends gasoline and oil submits the xem bóng đá trực tiếp nhà cái declaration to the directly managing xem bóng đá trực tiếp nhà cái authority for the quantity of gasoline and oil directly exported, sold, or used internally by the leading trader, sold for product exchange, returned for entrusted import, sold to other organizations or individuals not considered subsidiaries or branches under the Law on Enterprise of the leading trader; excluding the quantity of gasoline and oil foreign depot sale and entrusted importation for other leading traders.

+ Subsidiaries under the Law on Enterprise of the leading trader or dependent units of the subsidiaries, dependent units of the leading trader submit the xem bóng đá trực tiếp nhà cái declaration dossier to the directly managing xem bóng đá trực tiếp nhà cái authority for the gasoline and oil exported, sold to organizations or individuals other than the subsidiary under the Law on Enterprise of the leading trader and dependent unit of the subsidiary.

+ Leading traders or subsidiaries under the Law on Enterprise of the leading trader with a dependent unit operating in a different province or centrally-run city from where the leading trader or subsidiary of the leading trader is headquartered but the dependent unit does not account independently to declare the environmental protection xem bóng đá trực tiếp nhà cái separately; the leading trader or subsidiary of the leading trader executes the environmental protection xem bóng đá trực tiếp nhà cái declaration to the directly managing xem bóng đá trực tiếp nhà cái authority; calculates xem bóng đá trực tiếp nhà cái and allocates payable xem bóng đá trực tiếp nhà cái obligations for each locality where the dependent unit is headquartered according to the regulations of the Minister of Finance.

- For domestically extracted and consumed coal:

Enterprises involved in extracting and consuming domestic coal through management forms and delegating subsidiary companies or dependent units to extract, process, and consume will submit the xem bóng đá trực tiếp nhà cái declaration for the total environmental protection xem bóng đá trực tiếp nhà cái arising from coal extraction subject to xem bóng đá trực tiếp nhà cái and submit the declaration dossier to the direct managing xem bóng đá trực tiếp nhà cái authority, accompanied by a table determining the payable xem bóng đá trực tiếp nhà cái amount for each locality where coal extraction companies are headquartered as regulated by the Minister of Finance.

Step 2: xem bóng đá trực tiếp nhà cái Authority Processing:

- The xem bóng đá trực tiếp nhà cái management authority receives the xem bóng đá trực tiếp nhà cái declaration, notifies the receipt of the xem bóng đá trực tiếp nhà cái declaration; in the case of illegal, incomplete, or incorrect form of dossiers, it will notify the taxpayer within 03 working days from the date of receiving the dossier.

- In the case of electronic receipt of dossiers via the General Department of Taxation's Portal, the xem bóng đá trực tiếp nhà cái authority proceeds with receiving, checking, and resolving the dossier via the electronic data processing system of the xem bóng đá trực tiếp nhà cái authority:

+ The General Department of Taxation's Portal sends a notice acknowledging the taxpayer's submission of the dossier or the reason for not accepting the dossier through the electronic portal chosen by the taxpayer to prepare and submit the dossier (the General Department of Taxation's Portal/another competent State's electronic portal or T-VAN service provider organization) no later than 15 minutes from when receiving the taxpayer's electronic xem bóng đá trực tiếp nhà cái declaration.

+ The xem bóng đá trực tiếp nhà cái authority performs checks, and resolves xem bóng đá trực tiếp nhà cái declarations of the taxpayer as per the xem bóng đá trực tiếp nhà cái Administration Law and guiding documents, sending an acceptance/non-acceptance notice to the electronic portal chosen by the taxpayer to prepare and submit the dossier no later than 01 working day from the date indicated on the receipt notice of the electronic xem bóng đá trực tiếp nhà cái declaration.

What are procedures for environmental protection xem bóng đá trực tiếp nhà cái declaration in Vietnam?(Image from the Internet)

When is the timing of calculating the environmental protection xem bóng đá trực tiếp nhà cái in Vietnam?

According to Article 6 ofCircular 152/2011/TT-BTCon determining the xem bóng đá trực tiếp nhà cái calculation point as follows:

Timing of xem bóng đá trực tiếp nhà cái Calculation

1. For goods produced and sold, exchanged, donated, given as promotional or advertising items, the timing of xem bóng đá trực tiếp nhà cái calculation is the moment of transfer of ownership or use rights of the goods.

2. For goods produced and consumed internally, the timing of xem bóng đá trực tiếp nhà cái calculation is the point of entering the goods into use.

3. For imported goods, the timing of xem bóng đá trực tiếp nhà cái calculation is the customs declaration registration time, excluding imported gasoline and oil for sale as stated in clause 4 of this article.

4. For gasoline and oil produced or imported for sale, the timing of xem bóng đá trực tiếp nhà cái calculation is when the leading business in gasoline and oil sells them.

The specific timing of calculating the environmental protection xem bóng đá trực tiếp nhà cái is as follows:

- For goods produced and sold, exchanged, donated, given as promotional or advertising items, the xem bóng đá trực tiếp nhà cái calculation point is when ownership or use rights transfer.

- For goods produced and used internally, the xem bóng đá trực tiếp nhà cái calculation point is when the goods are put into use.

- For imported goods, the xem bóng đá trực tiếp nhà cái calculation is when the customs declaration is registered, excluding oil and gasoline for sale.

- For gasoline and oil produced or imported for sale, the timing is when the leading business in gasoline and oil sells them.

What is theenvironmental protection xem bóng đá trực tiếp nhà cái declaration form in Vietnamaccording to Circular 80?

The Environmental Protection xem bóng đá trực tiếp nhà cái Declaration Form is Form 01/TBVMT Appendix 2 issued withCircular 80/2021/TT-BTC:

Downloadthe Environmental Protection xem bóng đá trực tiếp nhà cái Declaration Form for 2024.