What are the regulations on declaring xem bóng đá trực tiếp nhà cái by individuals selling goods subject to environmental protection xem bóng đá trực tiếp nhà cái in Vietnam?

What are the regulations ondeclaring xem bóng đá trực tiếp nhà cái byindividuals selling goods subject to environmental protection xem bóng đá trực tiếp nhà cái in Vietnam?

Under Clause 4, Article 7 ofCircular 152/2011/TT-BTC:

xem bóng đá trực tiếp nhà cái declaration and payment

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3. For imported coal: Taxpayers shall make declaration under Item b, Point 1.3, Clause 1 of this Article. If importing crude coal containing anthracite coal, taxpayers must separately declare the quantity of imported anthracite coal in order to pay environmental protection xem bóng đá trực tiếp nhà cái at the rate applicable to anthracite coal. If the actual quantity of imported anthracite coal is different from the quantity of coal declared upon import, taxpayers shall make additional declaration and adjustment.

4. Environmental protection xem bóng đá trực tiếp nhà cái shall be paid only once for produced or imported goods. In case environmental protection xem bóng đá trực tiếp nhà cái has been paid for exported goods which must be re-imported into Vietnam, environmental protection xem bóng đá trực tiếp nhà cái needs not to be paid upon import.

For organizations and individuals that purchase goods for production and business purposes for which environmental protection xem bóng đá trực tiếp nhà cái has been paid, environmental protection xem bóng đá trực tiếp nhà cái on purchased goods shall be accounted as cost of goods or cost price of products. For organizations and individuals that sell goods subject to environmental protection xem bóng đá trực tiếp nhà cái, value-added taxed price is the price inclusive of environmental protection xem bóng đá trực tiếp nhà cái.

Thus,according to the above regulation, individuals selling goods subject to environmental protection xem bóng đá trực tiếp nhà cái shall declare xem bóng đá trực tiếp nhà cái through the VAT taxable price, which includes the environmental protection xem bóng đá trực tiếp nhà cái.

What are the regulations on declaring xem bóng đá trực tiếp nhà cái by individuals selling goods subject to environmental protection xem bóng đá trực tiếp nhà cái in Vietnam? (Image from the Internet)

Whatis the environmental protection taxable time for goods sold in Vietnam?

The environmental protection taxable time for imported goods is regulated in Article 6 ofCircular 152/2011/TT-BTCas follows:

xem bóng đá trực tiếp nhà cái calculation time

1. For produced goods sold, exchanged, donated, used for sales promotion or advertising, the xem bóng đá trực tiếp nhà cái calculation time is the time of transfer of the goods ownership or use right.

2. For produced goods used for internal consumption, the xem bóng đá trực tiếp nhà cái calculation time is the time goods are put into use.

3. For imported goods, the xem bóng đá trực tiếp nhà cái calculation time is the time of registration of customs declarations, except petrol and oil imported for sale as specified in Clause 4 of this Article.

4. For petrol and oil produced or imported for sale, the xem bóng đá trực tiếp nhà cái calculation time is the time principal petrol and oil traders sell petrol and oil.

Thus,the environmental protection taxable time for goods sold in Vietnam is when transferring ownership or right to use the goods.

Will the environmental protection xem bóng đá trực tiếp nhà cái on goods temporarily imported for display at fairs and exhibitions in Vietnam be refunded?

Under Article 8 ofCircular 152/2011/TT-BTC, the xem bóng đá trực tiếp nhà cái refund is regulated as follows:

xem bóng đá trực tiếp nhà cái refund

Environmental protection taxpayers may have the paid environmental protection xem bóng đá trực tiếp nhà cái amount refunded in the 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 the mode of temporary import for re-export, the paid environmental protection xem bóng đá trực tiếp nhà cái amount shall be refunded for the quantity of re-exported goods.

4. For imported goods re-exported abroad by importers (including returned goods), the paid environmental protection xem bóng đá trực tiếp nhà cái amount shall be refunded for the quantity of re-exported goods.

5. For goods temporarily imported for display at fairs, exhibitions or product shows. the paid environmental protection xem bóng đá trực tiếp nhà cái amount shall be refunded for the quantity of re-exported goods.

Refund of environmental protection xem bóng đá trực tiếp nhà cái under this Article applies only to actually exported goods. Procedures, dossiers, order and competence for environmental protection xem bóng đá trực tiếp nhà cái refund for exported goods comply with regulations applicable to refund of import duty under the law on import duty and export duty.

Thus,according to the above regulation, for goods temporarily imported for display at fairs, exhibitions or product shows. the paid environmental protection xem bóng đá trực tiếp nhà cái amount shall be refunded for the quantity of re-exported goods.

Note:The refund of environmental protection xem bóng đá trực tiếp nhà cái as specified in Article 8 ofCircular 152/2011/TT-BTCapplies only to actually exported goods. Procedures, dossiers, order and competence for environmental protection xem bóng đá trực tiếp nhà cái refund for exported goods comply with regulations applicable to refund of import duty under the law on import duty and export duty.