What is lịch trực tiếp bóng đá hôm nay Resolution 60 on environmental protection tax for oil and gas in Vietnam?

What is lịch trực tiếp bóng đá hôm nay Resolution 60 on environmental protection tax for oil and gas in Vietnam?

Recently, on December 24, 2024, lịch trực tiếp bóng đá hôm nay Standing Committee of lịch trực tiếp bóng đá hôm nay National Assembly officially promulgated Resolution 60/2024/UBTVQH15 regulating lịch trực tiếp bóng đá hôm nay environmental protection tax rate on gasoline, oil, and lubricants to be implemented from January 1, 2025, to December 31, 2025.

DownloadResolution 60/2024/UBTVQH15 regulating lịch trực tiếp bóng đá hôm nay environmental protection tax rate for gasoline, oil, and lubricants.

Specifically, lịch trực tiếp bóng đá hôm nay environmental protection tax rates for gasoline, oil, and lubricants are regulated as follows:

(1) Gasoline, except ethanol: 2,000 VND/liter.

(2) Jet fuel: 1,000 VND/liter.

(3) Diesel oil: 1,000 VND/liter.

(4) Kerosene: 600 VND/liter.

(5) Mazut oil: 1,000 VND/liter.

(6) Lubricating oil: 1,000 VND/liter.

(7) Lubricating grease: 1,000 VND/kg.

Moreover, Resolution 60/2024/UBTVQH15 also provides that after December 31, 2025, lịch trực tiếp bóng đá hôm nay environmental protection tax on gasoline, oil, and lubricants will be implemented according to lịch trực tiếp bóng đá hôm nay provisions of Section 1, Clause 1, Article 1 ofResolution 579/2018/UBTVQH14.

Simultaneously, it terminates lịch trực tiếp bóng đá hôm nay effect ofResolution 42/2023/UBTVQH15from when Resolution 60/2024/UBTVQH15 comes into effect from January 1, 2025.

What is lịch trực tiếp bóng đá hôm nay Resolution 60 on environmental protection tax for oil and gas in Vietnam? (Image from lịch trực tiếp bóng đá hôm nay Internet)

What are procedures fordeclaration and payment of environmental protection tax for oil and gasin Vietnam?

According to point 2.2 Clause 2 Article 7 ofCircular 152/2011/TT-BTC, supplemented by Article 4 ofCircular 159/2012/TT-BTC, it is stipulated regarding lịch trực tiếp bóng đá hôm nay declaration and payment of environmental protection taxes for oil and gas as follows:

Main petroleum trading companies register, declare, and pay environmental protection tax to lịch trực tiếp bóng đá hôm nay state budget at lịch trực tiếp bóng đá hôm nay local tax office where value-added tax (VAT) is declared and paid, specifically:

- Main petroleum trading companies directly importing, producing, processing gasoline (collectively referred to as main units) declare and pay taxes at lịch trực tiếp bóng đá hôm nay localities where lịch trực tiếp bóng đá hôm nay main units' headquarters are located for lịch trực tiếp bóng đá hôm nay volume of gasoline directly exported, sold by these units, including exports for internal consumption, exports for exchange of other product goods, exported to return entrusted imports, sold to organizations, individuals outside lịch trực tiếp bóng đá hôm nay system of lịch trực tiếp bóng đá hôm nay main unit (including enterprises where lịch trực tiếp bóng đá hôm nay main unit has shares of 50% or less); excluding lịch trực tiếp bóng đá hôm nay volume of gasoline exported for sale and entrusted imports for other main petroleum trading companies.

- Independent accounting member units under lịch trực tiếp bóng đá hôm nay main unit; branches under lịch trực tiếp bóng đá hôm nay main unit; joint-stock companies where lịch trực tiếp bóng đá hôm nay main unit holds controlling shares (over 50% shares) or branches under these member units, branches under these joint-stock companies (collectively referred to as member units) declare, pay taxes at lịch trực tiếp bóng đá hôm nay localities where lịch trực tiếp bóng đá hôm nay member units' headquarters are based for lịch trực tiếp bóng đá hôm nay volume of gasoline exported, sold by lịch trực tiếp bóng đá hôm nay member units to organizations, individuals outside lịch trực tiếp bóng đá hôm nay system.

- Other organizations directly importing, producing, processing gasoline declare and pay taxes at lịch trực tiếp bóng đá hôm nay local tax office where VAT is declared and paid when exporting, selling gasoline.

- For cases where gasoline is used as an ingredient for blending biofuels which have not declared and paid environmental protection tax, when selling biofuels, lịch trực tiếp bóng đá hôm nay unit selling biofuels must declare and pay lịch trực tiếp bóng đá hôm nay environmental protection tax as prescribed.

- In cases where gasoline, oil, and lubricants are imported for uses other than sale; lubricating oil and grease are separately packed when imported together with materials, spare parts for aircraft or with machinery, equipment, lịch trực tiếp bóng đá hôm nay taxpayer declares, pays lịch trực tiếp bóng đá hôm nay environmental protection tax with lịch trực tiếp bóng đá hôm nay customs office.

- oil and gas exported, sold per lịch trực tiếp bóng đá hôm nay quantity recorded on invoices, and sales documents require lịch trực tiếp bóng đá hôm nay taxpayer to declare and pay lịch trực tiếp bóng đá hôm nay environmental protection tax according to lịch trực tiếp bóng đá hôm nay quantity recorded on those invoices, sales documents.

When is lịch trực tiếp bóng đá hôm nay time for calculating environmental protection tax in Vietnam?

According to Article 6 ofCircular 152/2011/TT-BTC, lịch trực tiếp bóng đá hôm nay time for calculating environmental protection tax is regulated as follows:

- For goods produced and sold, exchanged, given as gifts, promoted, and advertised, lịch trực tiếp bóng đá hôm nay time for calculating tax is lịch trực tiếp bóng đá hôm nay time of transferring ownership or right to use lịch trực tiếp bóng đá hôm nay goods.

- For goods produced for internal consumption, lịch trực tiếp bóng đá hôm nay time for calculating tax is lịch trực tiếp bóng đá hôm nay time of putting lịch trực tiếp bóng đá hôm nay goods into use.

- For imported goods, lịch trực tiếp bóng đá hôm nay time for calculating tax is lịch trực tiếp bóng đá hôm nay time of registering lịch trực tiếp bóng đá hôm nay customs declaration form, except for imported gasoline for sale regulated in Clause 4 Article 6 ofCircular 152/2011/TT-BTC.

- For gasoline, oil produced or imported for sale, lịch trực tiếp bóng đá hôm nay time for calculating tax is lịch trực tiếp bóng đá hôm nay time lịch trực tiếp bóng đá hôm nay main petroleum trading enterprise sells out.

What are regulations onmethod of calculating environmental protection taxin Vietnam?

According to Article 4 ofCircular 152/2011/TT-BTC, lịch trực tiếp bóng đá hôm nay method of calculating environmental protection tax is specified as follows:

lịch trực tiếp bóng đá hôm nay environmental protection tax payable is calculated by lịch trực tiếp bóng đá hôm nay following formula: