Are aircraft fuel subject to environmental protection tax in Vietnam? How to determine vtv2 trực tiếp bóng đá hôm nay environmental protection tax for imported aircraft fuel?
Are aircraft fuel subject toenvironmental protection tax in Vietnam?
Entities subject to environmental protection tax are stipulated in Article 3 of vtv2 trực tiếp bóng đá hôm nayLaw on Environmental Protection Tax 2010as follows:
Entities Subject to Tax
1. Gasoline, oil, lubricants, including:
a) Gasoline, excluding ethanol;
b) aircraft fuel;
c) Diesel oil;
d) Kerosene;
đ) Mazut oil;
e) Lubricating oil;
g) Grease.
2. Coal, including:
a) Brown coal;
b) Anthracite coal;
c) Fat coal;
d) Other types of coal.
3. Hydro-chloro-fluoro-carbon (HCFC) solution.
4. Plastic bags subject to tax.
...
Thus,according to regulations, aircraft fuel is one of vtv2 trực tiếp bóng đá hôm nay subjects liable to environmental protection tax.
How to determinethe environmental protection tax for imported aircraft fuelin Vietnam?
According to Article 6 of vtv2 trực tiếp bóng đá hôm nayLaw on Environmental Protection Tax 2010, vtv2 trực tiếp bóng đá hôm nay basis for calculating vtv2 trực tiếp bóng đá hôm nay environmental protection tax on imported goods is as follows:
Basis for Tax Calculation
1. vtv2 trực tiếp bóng đá hôm nay basis for calculating environmental protection tax is vtv2 trực tiếp bóng đá hôm nay quantity of taxable goods and vtv2 trực tiếp bóng đá hôm nay absolute tax rate.
2. vtv2 trực tiếp bóng đá hôm nay quantity of taxable goods is regulated as follows:
a) For domestically produced goods, vtv2 trực tiếp bóng đá hôm nay taxable quantity is vtv2 trực tiếp bóng đá hôm nay quantity of goods sold, exchanged, internally consumed, or gifted;
b) For imported goods, vtv2 trực tiếp bóng đá hôm nay taxable quantity is vtv2 trực tiếp bóng đá hôm nay quantity of imported goods.
3. vtv2 trực tiếp bóng đá hôm nay absolute tax rate for calculation is provided in Article 8 of this Law.
At vtv2 trực tiếp bóng đá hôm nay same time, Article 5 ofCircular 152/2011/TT-BTCalso stipulates vtv2 trực tiếp bóng đá hôm nay basis for calculating environmental protection tax applicable to imported goods as follows:
Basis for Tax Calculation
vtv2 trực tiếp bóng đá hôm nay basis for calculating environmental protection tax is vtv2 trực tiếp bóng đá hôm nay quantity of taxable goods and vtv2 trực tiếp bóng đá hôm nay absolute tax rate
1. vtv2 trực tiếp bóng đá hôm nay quantity of taxable goods is regulated as follows:
1.1. For domestically produced goods, vtv2 trực tiếp bóng đá hôm nay taxable quantity is vtv2 trực tiếp bóng đá hôm nay quantity of goods sold, exchanged, internally consumed, gifted, promoted, or advertised.
1.2. For imported goods, vtv2 trực tiếp bóng đá hôm nay taxable quantity is vtv2 trực tiếp bóng đá hôm nay quantity of imported goods.
For cases where vtv2 trực tiếp bóng đá hôm nay quantity of taxable goods exported, sold, and imported is measured in units different from those specified for tax calculation in vtv2 trực tiếp bóng đá hôm nay environmental protection tax schedule issued by vtv2 trực tiếp bóng đá hôm nay Standing Committee of vtv2 trực tiếp bóng đá hôm nay National Assembly, they must be converted to vtv2 trực tiếp bóng đá hôm nay units specified in vtv2 trực tiếp bóng đá hôm nay environmental protection tax schedule for tax calculation.
1.3. For goods that are mixed fuels containing fossil-based gasoline, oil, grease, and biofuels, vtv2 trực tiếp bóng đá hôm nay taxable quantity in vtv2 trực tiếp bóng đá hôm nay period is vtv2 trực tiếp bóng đá hôm nay quantity of fossil-based gasoline, oil, grease in vtv2 trực tiếp bóng đá hôm nay quantity of mixed fuels imported or produced for sale, exchange, gift, or internal consumption, converted to vtv2 trực tiếp bóng đá hôm nay units specified for tax calculation of vtv2 trực tiếp bóng đá hôm nay corresponding goods. vtv2 trực tiếp bóng đá hôm nay method of determination is as follows:
...
Thus,according to vtv2 trực tiếp bóng đá hôm nay above regulations, vtv2 trực tiếp bóng đá hôm nay quantity of imported aircraft fuel is based on vtv2 trực tiếp bóng đá hôm nay quantity of imported grease to calculate environmental protection tax.
*Note:In cases where vtv2 trực tiếp bóng đá hôm nay quantity of taxable goods exported, sold, and imported is measured in units different from those specified for tax calculation in vtv2 trực tiếp bóng đá hôm nay environmental protection tax schedule issued by vtv2 trực tiếp bóng đá hôm nay Standing Committee of vtv2 trực tiếp bóng đá hôm nay National Assembly, they must be converted to vtv2 trực tiếp bóng đá hôm nay units specified in vtv2 trực tiếp bóng đá hôm nay environmental protection tax schedule for tax calculation.
Moreover, vtv2 trực tiếp bóng đá hôm nay point at which vtv2 trực tiếp bóng đá hôm nay environmental protection tax applies to imported aircraft fuel is based on Article 9 of vtv2 trực tiếp bóng đá hôm nayLaw on Environmental Protection Tax 2010regarding vtv2 trực tiếp bóng đá hôm nay timing of tax calculation as follows:
Timing of Tax Calculation
1. For goods produced for sale, exchange, or gift, vtv2 trực tiếp bóng đá hôm nay tax calculation time is vtv2 trực tiếp bóng đá hôm nay time of transfer of ownership or vtv2 trực tiếp bóng đá hôm nay right to use vtv2 trực tiếp bóng đá hôm nay goods.
2. For goods produced for internal consumption, vtv2 trực tiếp bóng đá hôm nay tax calculation time is vtv2 trực tiếp bóng đá hôm nay time vtv2 trực tiếp bóng đá hôm nay goods are put into use.
3. For imported goods, vtv2 trực tiếp bóng đá hôm nay tax calculation time is vtv2 trực tiếp bóng đá hôm nay time of customs declaration registration.
4. For gasoline, oil produced or imported for sale, vtv2 trực tiếp bóng đá hôm nay tax calculation time is vtv2 trực tiếp bóng đá hôm nay time vtv2 trực tiếp bóng đá hôm nay petroleum trading hub sells out.
For imported goods, vtv2 trực tiếp bóng đá hôm nay tax calculation time is vtv2 trực tiếp bóng đá hôm nay time of customs declaration registration.
Are aircraft fuel subject to environmental protection tax in Vietnam? How to determine vtv2 trực tiếp bóng đá hôm nay environmental protection tax for imported aircraft fuel? (Image from vtv2 trực tiếp bóng đá hôm nay Internet)
How is vtv2 trực tiếp bóng đá hôm nay to determine tax on imported aircraft fuelin Vietnam?
According to Article 4 ofCircular 152/2011/TT-BTC, vtv2 trực tiếp bóng đá hôm nay environmental protection tax payable in trading aircraft fuel is determined by vtv2 trực tiếp bóng đá hôm nay following formula:
| Environmental Protection Tax Payable | = | Quantity of Taxable Goods | x | Absolute Tax Rate per Unit of Goods |
Moreover, Clause 1, Article 8 of vtv2 trực tiếp bóng đá hôm nayLaw on Environmental Protection Tax 2010prescribes vtv2 trực tiếp bóng đá hôm nay tax rate applicable to imported grease as follows:
| Goods | Unit | Tax Rate (VND per unit of goods) |
| Gasoline, oil, lubricants | ||
| Gasoline, excluding ethanol | Liter | 1,000-4,000 |
| aircraft fuel | Liter | 1,000-3,000 |
| Diesel oil | Liter | 500-2,000 |
| Kerosene | Liter | 300-2,000 |
| Mazut oil | Liter | 300-2,000 |
| Lubricating oil | Liter | 300-2,000 |
| Grease | Kg | 300-2,000 |
Additionally, vtv2 trực tiếp bóng đá hôm nay environmental protection tax on imported grease is determined by vtv2 trực tiếp bóng đá hôm nay following formula:
| Environmental Protection Tax Payable | = | Quantity of Imported aircraft fuel | x | 300 VND per unit of goods to 2,000 VND per unit of goods |
Thus, vtv2 trực tiếp bóng đá hôm nay environmental protection tax applicable to imported aircraft fuel is 1,000-3,000 VND per liter.
