What is xem bóng đá trực tiếp vtv2 basis for calculating environmental protection tax in Vietnam?
What is xem bóng đá trực tiếp vtv2 basis for calculating environmental protection tax in Vietnam?
According to Article 6 of xem bóng đá trực tiếp vtv2Law No. 57/2010/QH12 vtv5 trực tiếp bóng, xem bóng đá trực tiếp vtv2 basis for calculating environmental protection tax is regulated as follows:
- Tax base of environmental protection is xem bóng đá trực tiếp vtv2 taxable quantity of goods and xem bóng đá trực tiếp vtv2 absolute tax amount.
- xem bóng đá trực tiếp vtv2 taxable quantity of goods shall be provided for as follows:
+ For goods produced in xem bóng đá trực tiếp vtv2 country, xem bóng đá trực tiếp vtv2 taxable quantity of goods is xem bóng đá trực tiếp vtv2 quantity of goods produced and sold, exchanged, internally consumed, donated;
+ For imported goods, xem bóng đá trực tiếp vtv2 taxable quantity of goods is xem bóng đá trực tiếp vtv2 quantity of imported goods.
- absolute tax amount for tax calculation specified in Article 8 of xem bóng đá trực tiếp vtv2Law No. 57/2010/QH12 vtv5 trực tiếp bóng.
In addition, xem bóng đá trực tiếp vtv2 basis for calculating environmental protection tax is further detailed in Article 5 ofCircular No. 152/2011/TT-BTCas follows:
xem bóng đá trực tiếp vtv2 basis for calculating environmental protection tax is xem bóng đá trực tiếp vtv2 taxable quantity of goods and xem bóng đá trực tiếp vtv2 absolute tax amount.
- xem bóng đá trực tiếp vtv2 quantity of taxed goods is specified as follows:
+ For domestically produced goods, it is xem bóng đá trực tiếp vtv2 quantity of produced goods which are sold, exchanged, used for internal consumption, donated, or used for sales promotion or advertising.
+ For imported goods, it is xem bóng đá trực tiếp vtv2 quantity of imported goods.
In case xem bóng đá trực tiếp vtv2 quantity of goods subject to environmental protection tax sold and imported is calculated in a unit of measurement other than xem bóng đá trực tiếp vtv2 unit of tax calculation specified in xem bóng đá trực tiếp vtv2 Environmental Protection Tariff issued by xem bóng đá trực tiếp vtv2 National Assembly Standing Committee, xem bóng đá trực tiếp vtv2 former unit must be converted into xem bóng đá trực tiếp vtv2 latter for tax calculation.
+ For mixed fuel containing petrol, oil or grease of fossil origin and bio-fuel, xem bóng đá trực tiếp vtv2 quantity of taxed goods in a period is xem bóng đá trực tiếp vtv2 quantity of petrol, oil or grease of fossil origin contained in xem bóng đá trực tiếp vtv2 quantity of mixed fuel imported or produced which is sold, exchanged, donated or used for internal consumption, converted into xem bóng đá trực tiếp vtv2 unit of measurement specified for tax calculation applicable to relevant goods. xem bóng đá trực tiếp vtv2 method of determination is as follows:
|
Quantity of taxed petrol, oil or grease of fossil origin |
= |
Quantity of mixed fuel imported or produced which : is sold, used for internal consumption, exchanged, donated |
x |
Percentage (%) of petrol, oil or grease of fossil origin contained in mixed fuel |
Under competent agencies' technical standards on processing of mixed fuel (even in case of change in xem bóng đá trực tiếp vtv2 percentage (%) of petrol, oil or grease of fossil origin contained in mixed fuel), taxpayers shall themselves calculate, declare and pay environmental protection tax for xem bóng đá trực tiếp vtv2 quantity of petrol, oil or grease of fossil origin; and concurrently notify tax offices of xem bóng đá trực tiếp vtv2 percentage (%) of petrol, oil or grease of fossil origin contained in mixed fuel and submit such notices together with tax declaration forms of xem bóng đá trực tiếp vtv2 month following xem bóng đá trực tiếp vtv2 month in which mixed fuel is sold (or which sees change in xem bóng đá trực tiếp vtv2 percentage of petrol, oil or grease of fossil origin contained in mixed fuel).
* Point 1.4 in Clause 1 Article 5 is supplemented by Article 3 ofCircular 159/2012/TT-BTCeffective from November 15, 2012
+ For multilayer plastic bags produced or processed from single plastic films HDPE, LDPE, LLDPE, and other plastic films (PP, PA,...) or other substances like aluminum, paper, etc., xem bóng đá trực tiếp vtv2 environmental protection tax is determined based on xem bóng đá trực tiếp vtv2 percentage weight of xem bóng đá trực tiếp vtv2 single plastic film HDPE, LDPE, LLDPE in xem bóng đá trực tiếp vtv2 multilayer plastic bags. Based on xem bóng đá trực tiếp vtv2 norm quantity of single plastic film HDPE, LDPE, LLDPE used for producing or processing multilayer plastic bags, manufacturers or importers of multilayer plastic bags self-declare, and take responsibility for their declarations.
Example 8: Enterprise A produces or imports 100 kg of multilayer plastic bags, where xem bóng đá trực tiếp vtv2 weight of single plastic films HDPE, LDPE, LLDPE in xem bóng đá trực tiếp vtv2 multilayer plastic bags is 70% and xem bóng đá trực tiếp vtv2 weight of other plastic films (PA, PP,...) is 30%.
Thus, xem bóng đá trực tiếp vtv2 environmental protection tax enterprise A must pay for 100 kg of multilayer plastic bags is: 100 kg x 70% x 40,000 VND/kg = 2,800,000 VND.*
- xem bóng đá trực tiếp vtv2 absolute tax amount used as a basis for calculating environmental protection tax for each type of goods is xem bóng đá trực tiếp vtv2 tax rate stipulated in xem bóng đá trực tiếp vtv2 Environmental Protection Tax Rate Schedule issued together withResolution 1269/2011/NQ-UBTVQH12dated July 14, 2011, by xem bóng đá trực tiếp vtv2 Standing Committee of xem bóng đá trực tiếp vtv2 National Assembly.
*Clause 2 of Article 5 is amended by Article 1 ofCircular 60/2015/TT-BTCeffective from May 01, 2015 (Document expired: January 01, 2019)
xem bóng đá trực tiếp vtv2 absolute tax amount used as a basis for calculating environmental protection tax for each type of goods subject to environmental protection tax is xem bóng đá trực tiếp vtv2 tax rate stipulated in xem bóng đá trực tiếp vtv2 Environmental Protection Tax Rate Schedule issued together withvtv2 trực tiếp bóng đá hôm nay(Expired and replaced bylịch trực tiếp bóng đá hôm nay) andlịch trực tiếp bóng đá hôm naydated March 10, 2015, by xem bóng đá trực tiếp vtv2 Standing Committee of xem bóng đá trực tiếp vtv2 National Assembly, amending and supplementingvtv2 trực tiếp bóng đá hôm nay(Expired and replaced bylịch trực tiếp bóng đá hôm nay) on xem bóng đá trực tiếp vtv2 schedule of environmental protection tax rates.*
*xem bóng đá trực tiếp vtv2 content amending Clause 2 of Article 5 inThông tư 106/2018/TT-BTCis now amended by Article 1 ofCircular 106/2018/TT-BTCeffective from January 01, 2019.
xem bóng đá trực tiếp vtv2 absolute tax amount used as a basis for calculating environmental protection tax for each type of goods subject to environmental protection tax is xem bóng đá trực tiếp vtv2 tax rate stipulated in xem bóng đá trực tiếp vtv2 Environmental Protection Tax Rate Schedule issued together withResolution No. 579/2018/UBTVQH14dated September 26, 2018, by xem bóng đá trực tiếp vtv2 Standing Committee of xem bóng đá trực tiếp vtv2 National Assembly regarding xem bóng đá trực tiếp vtv2 schedule of environmental protection tax rates.*
What is xem bóng đá trực tiếp vtv2 basis for calculating environmental protection tax in Vietnam? (Image from Internet)
What is xem bóng đá trực tiếp vtv2 method of calculating environmental protection tax in Vietnam?
According to Article 7 of xem bóng đá trực tiếp vtv2Law No. 57/2010/QH12 vtv5 trực tiếp bóng, xem bóng đá trực tiếp vtv2 amount of environmental protection tax payable equal xem bóng đá trực tiếp vtv2 quantity of unit of dutiable goods multiply absolute rate specified on a unit of goods.
Areindividuals in Vietnamrequired to pay environmental protection tax in cases subject to tax payment?
According to Article 5 of xem bóng đá trực tiếp vtv2Law No. 57/2010/QH12 vtv5 trực tiếp bóngon environmental protection taxpayers:
- Environmental protection taxpayer is organizations, households and individuals producing, importing goods under taxable subject provided for in Article 3 ofLaw No. 57/2010/QH12 vtv5 trực tiếp bóng.
- Environmental protection taxpayer in some specific cases shall be provided for as follows:
+ in case of goods importing commission, xem bóng đá trực tiếp vtv2 person who entrusted importing goods shall be taxpayer;
+ In cases where organizations, households and individuals act procurement hub of coal to develop small, retail but they can not produce xem bóng đá trực tiếp vtv2 documents proving that goods have been paying environmental protection tax, xem bóng đá trực tiếp vtv2 organizations, households individuals act as procurement hub shall be taxpayer.
Thus, individuals responsible for paying environmental protection tax are organizations, households, and individualsproducingor importing taxable goods as stipulated in Article 3 of xem bóng đá trực tiếp vtv2Law No. 57/2010/QH12 vtv5 trực tiếp bóng.
