What are đá bóng trực tiếp methods of environmental protection tax declaration in Vietnam?

What are đá bóng trực tiếp methods ofenvironmental protection tax declaration in Vietnam?

Under sub-section 21, Section 2 of Administrative Procedures issued together withDecision 1462/QD-BTC of 2022, taxpayers can declare environmental protection tax via three methods:

- Submit directly at đá bóng trực tiếp tax authority's headquarters.

- Or send via postal system.

- Or send electronic dossiersto đá bóng trực tiếp tax authority through electronic transactions (Tax Department's web portal/authorized state agencies' web portal or service providers (T-VAN)).

What are đá bóng trực tiếp methods of environmental protection tax declaration in Vietnam? (Image from đá bóng trực tiếp Internet)

What are đá bóng trực tiếp procedures for environmental protection tax declaration in Vietnam?

According to sub-section 21, Section 2 of Administrative Procedures issued together withDecision 1462/QD-BTC of 2022, đá bóng trực tiếp procedures for environmental protection tax declaration in Vietnam are carried out as follows:

Step 1: đá bóng trực tiếp taxpayer prepares data, completes đá bóng trực tiếp declaration form, and submits it to đá bóng trực tiếp tax authority no later than đá bóng trực tiếp 20th of đá bóng trực tiếp following month of arises. To be specific:

- Taxpayers submit đá bóng trực tiếp environmental protection tax declaration at đá bóng trực tiếp place of production of taxable goods, đá bóng trực tiếp place of production, and coal business, except for đá bóng trực tiếp environmental protection tax of petrol and oil trading (as stipulated at point a, clause 4, Article 11 ofDecree 126/2020/ND-CP), environmental protection tax on domestically mined and consumed coal (as stipulated at point b, clause 4, Article 11 ofDecree 126/2020/ND-CP).

- For petrol and oil trading:

+ Key traders directly importing, producing, or blending petrol and oil submit đá bóng trực tiếp tax declaration to đá bóng trực tiếp managing tax authority for đá bóng trực tiếp amount of petrol and oil directly exported or sold by đá bóng trực tiếp key traders, including internal consumption, exchange for other products, return of consigned import goods, selling to organizations or individuals that are not subsidiaries or affiliate units as per đá bóng trực tiếp Enterprise Law of key traders; excluding đá bóng trực tiếp amount of exported and consigned imported petrol and oil for other key traders.

+ Subsidiaries as per đá bóng trực tiếp Enterprise Law of key traders or dependent units of subsidiaries, dependent units of key traders submit đá bóng trực tiếp tax declaration to đá bóng trực tiếp managing tax authority for đá bóng trực tiếp amount of petrol and oil sold to organizations or individuals that are not subsidiaries as per đá bóng trực tiếp Enterprise Law of key traders and dependent units of subsidiaries.

+ Key traders or subsidiaries as per đá bóng trực tiếp Enterprise Law of key traders that have dependent units conducting business in different provinces or municipalities from where đá bóng trực tiếp key traders or their subsidiaries are headquartered, and đá bóng trực tiếp dependent unit does not keep separate accounts for environmental protection tax declaration, then đá bóng trực tiếp key traders or subsidiaries shall declare environmental protection tax to đá bóng trực tiếp managing tax authority; calculate, allocate đá bóng trực tiếp tax obligation for each locality where đá bóng trực tiếp dependent units are headquartered as prescribed by đá bóng trực tiếp Minister of Finance.

- For domestically mined and consumed coal:

Enterprises engaging in mining and consuming domestic coal through management and delegating extraction, processing, and consumption duties to subsidiaries or dependent units shall have đá bóng trực tiếp unit responsible for coal consumption declare taxes for đá bóng trực tiếp total environmental protection tax arising from taxable coal and submit đá bóng trực tiếp tax declaration to đá bóng trực tiếp managing tax authority along with a Table determining đá bóng trực tiếp tax amount payable for each locality where đá bóng trực tiếp coal mining company is headquartered as prescribed by đá bóng trực tiếp Minister of Finance.

Step 2: đá bóng trực tiếp tax authority receives:

- đá bóng trực tiếp tax management authority receives đá bóng trực tiếp tax declaration, and notifies đá bóng trực tiếp receipt of đá bóng trực tiếp tax declaration; in đá bóng trực tiếp case of unlawful, incomplete, or incorrect forms, it shall notify đá bóng trực tiếp taxpayer within 3 working days from đá bóng trực tiếp date of receipt of đá bóng trực tiếp declaration.

- In case of handling submissions through đá bóng trực tiếp Tax Department's web portal, đá bóng trực tiếp tax authority receives, reviews, and processes đá bóng trực tiếp dossiers through its electronic data processing system:

+ đá bóng trực tiếp Tax Department's web portal sends a notification of receipt that đá bóng trực tiếp taxpayer has submitted dossiers or a notice of reasons for not receiving dossiers to đá bóng trực tiếp taxpayer through đá bóng trực tiếp web portal chosen by đá bóng trực tiếp taxpayer for preparing and submitting dossiers (Tax Department's web portal/authorized state agencies' web portal or service providers (T-VAN)) no later than 15 minutes after receiving đá bóng trực tiếp taxpayer's electronic tax declaration

+ đá bóng trực tiếp tax authority reviews and processes đá bóng trực tiếp taxpayer's tax declaration as prescribed by đá bóng trực tiếp Law on Tax Administration and guiding dossiers, sending an acceptance/rejection notification of đá bóng trực tiếp dossiers to đá bóng trực tiếp web portal chosen by đá bóng trực tiếp taxpayer for preparing and submitting dossiers no later than 1 working day from đá bóng trực tiếp date stated on đá bóng trực tiếp notification of receipt of electronic tax declaration.

Which goodsare not subject to environmental protection tax in Vietnam?

According to Article 4 of đá bóng trực tiếpEnvironmental Protection Tax Law 2010, goods not subject to environmental protection tax in Vietnam include:

- Goods not specified in Article 3 ofEnvironmental Protection Tax Law 2010shall not be subject to environmental tax.

- Goods provided for in Article 3 ofEnvironmental Protection Tax Law 2010shall not be subject to environmental tax in đá bóng trực tiếp following cases:

+ Goods transported in transitor transshipped through đá bóng trực tiếp border gate, Vietnam border in accordance with đá bóng trực tiếp law, including đá bóng trực tiếp transportation of goods from exporting countries to importing countries through đá bóng trực tiếp border gate of Vietnam but it is not made import & export procedures into and out of Vietnam; transit goods through đá bóng trực tiếp border gate, đá bóng trực tiếp border of Vietnam on đá bóng trực tiếp basis of agreements signed between đá bóng trực tiếp Government of Vietnam and a foreign government or an agreement between agencies, representative authorized under đá bóng trực tiếp provisions of law by government of Vietnam and foreign governments;

+ Goods temporarily imported for re-export within đá bóng trực tiếp time limit prescribed by law;

+ Goods directly exported by production facilities or entrusted for đá bóng trực tiếp export business to export, except for organizations, households and individuals to purchase goods which environmental protection taxable subject to export.