What forms are used for environmental protection vtv5 trực tiếp bóng đá hôm nay declaration in Vietnam?
What forms are used for environmental protection vtv5 trực tiếp bóng đá hôm nay declaration in Vietnam?
According to Section 5 Appendix 2 ofCircular 80/2021/TT-BTC, the forms for environmental protection vtv5 trực tiếp bóng đá hôm nay declaration include:
- Form 01/TBVMT: Environmental Protection vtv5 trực tiếp bóng đá hôm nay Return.Download
- Form 01-1/TBVMT: Appendix determining the payable environmental protection vtv5 trực tiếp bóng đá hôm nay for coal.Download
- Form 01-2/TBVMT: Appendix distributing the payable environmental protection vtv5 trực tiếp bóng đá hôm nay for petrol and oil.Download
What forms are used for environmental protection vtv5 trực tiếp bóng đá hôm nay declaration in Vietnam?(Image from Internet)
What are methods of distributing environmental protection vtv5 trực tiếp bóng đá hôm nay in Vietnam?
According to Clause 2 Article 16 ofCircular 80/2021/TT-BTC, the methods of distributing environmental protection vtv5 trực tiếp bóng đá hôm nay are as follows:
- distribution of environmental protection vtv5 trực tiếp bóng đá hôm nay payable for petrol and oil:
The environmental protection vtv5 trực tiếp bóng đá hôm nay payable for each province where the dependent unit is located is equal to (=) the total environmental protection vtv5 trực tiếp bóng đá hôm nay distributed for each province of petrol and oil products.
The environmental protection vtv5 trực tiếp bóng đá hôm nay payable for each province for each petrol and oil product = the environmental protection vtv5 trực tiếp bóng đá hôm nay payable for each product on the vtv5 trực tiếp bóng đá hôm nay return multiplied (x) by the percentage (%) of the volume of each product sold by the dependent unit and subject to environmental protection vtv5 trực tiếp bóng đá hôm nay declaration and calculation on the total volume of each product sold by the taxpayer.
- distribution of environmental protection vtv5 trực tiếp bóng đá hôm nay payable for domestically mined and consumed coal:
The environmental protection vtv5 trực tiếp bóng đá hôm nay payable for each province where coal mining companies are headquartered is determined by the following formula:
The percentage (%) of domestic coal consumption in the period = Volume of domestic coal consumption in the period / Total volume of coal consumption in the period
Environmental protection vtv5 trực tiếp bóng đá hôm nay payable for the province with coal mining in the period | = | Percentage (%) of domestic coal consumption in the period | x | Volume of coal purchased from units in the province with coal mining in the period | x | Absolute vtv5 trực tiếp bóng đá hôm nay rate per ton of coal consumed |
How to declare and pay environmental protection vtv5 trực tiếp bóng đá hôm nay in Vietnam?
According to Clause 3 Article 16 ofCircular 80/2021/TT-BTC, the declaration and payment of environmental protection vtv5 trực tiếp bóng đá hôm nay are regulated as follows:
- For petrol and oil:
Dependent units of prime traders or subsidiaries of prime traders operating in different provinces than the prime traders' or subsidiaries' headquarters, without separate accounting for environmental protection vtv5 trực tiếp bóng đá hôm nay, the prime traders or subsidiaries must declare environmental protection vtv5 trực tiếp bóng đá hôm nay and submit the vtv5 trực tiếp bóng đá hôm nay return using Form 01/TBVMT, the appendix distributing the payable environmental protection vtv5 trực tiếp bóng đá hôm nay for localities where revenue is sourced from petrol and oil according to Form 01-2/TBVMT issued with Appendix II ofCircular 80/2021/TT-BTCto the directly managing vtv5 trực tiếp bóng đá hôm nay authority; and pay the distributed vtv5 trực tiếp bóng đá hôm nay amount to the province where the dependent unit is headquartered as prescribed in Clause 4 Article 12 ofCircular 80/2021/TT-BTC.
- For domestic mining and consumption of coal:
Enterprises engaged in domestic coal mining and consumption through management and delegation to subsidiaries or dependent units for mining, processing, and consumption must declare vtv5 trực tiếp bóng đá hôm nay for all arising environmental protection vtv5 trực tiếp bóng đá hôm nay for mined coal and submit the vtv5 trực tiếp bóng đá hôm nay return using Form 01/TBVMT, the appendix determining the payable environmental protection vtv5 trực tiếp bóng đá hôm nay for localities where revenue is sourced from coal according to Form 01-1/TBVMT issued with Appendix II ofCircular 80/2021/TT-BTCto the directly managing vtv5 trực tiếp bóng đá hôm nay authority; and pay the distributed vtv5 trực tiếp bóng đá hôm nay amount to the province where the coal mining company is headquartered as prescribed in Clause 4 Article 12 ofCircular 80/2021/TT-BTC.
What are subject to environmental protection vtv5 trực tiếp bóng đá hôm nay in Vietnam?
According to the provisions of Article 3 of theLaw on Environmental Protection vtv5 trực tiếp bóng đá hôm nay 2010, subjects to environmental protection vtv5 trực tiếp bóng đá hôm nay include:
- Petrol, oil, and lubricants, including:
+ Petrol, excluding ethanol;
+ Jet fuel;
+ Diesel oil;
+ Kerosene;
+ Mazut oil;
+ Lubricating oil;
+ Lubricating grease.
Petrol, oil, and lubricants are fossil fuel-based products sold in Vietnam, excluding bio-products (such as ethanol, vegetable oil, animal fat...).
For mixed fuels containing biofuels and fossil fuel-based petrol and oil, environmental protection vtv5 trực tiếp bóng đá hôm nay is only calculated on the fossil fuel-based portion.
- Coal, including:
+ Brown coal;
+ Anthracite (anthraxite) coal;
+ Bituminous coal;
+ Other types of coal.
- Hydro-chloro-fluoro-carbon (HCFC) solution is a group of substances that deplete the ozone layer, used as cooling agents in refrigeration equipment and in the semiconductor industry, domestically produced or imported separately or contained in imported refrigeration equipment.
- Plastic bags subject to vtv5 trực tiếp bóng đá hôm nay.
- Herbicides restricted from use.
- Termite pesticides restricted from use.
- Wood preservatives restricted from use.
- Warehouse disinfectants restricted from use.
- In case it is necessary to supplement other taxable subjects to suit each period, the National Assembly Standing Committee shall consider and prescribe.