Are goods temporarily imported for introduction of products eligible for environmental protection trực tiếp bóng đá hôm nay euro refund in Vietnam?
Are goods temporarily imported for introduction of productseligible for environmental protection trực tiếp bóng đá hôm nay euro refund in Vietnam?
Based on Article 11 of theLaw on Environmental Protection trực tiếp bóng đá hôm nay euro 2010, the following cases are included:
(1)Imported goods stored at warehouses or depots at border gates under the supervision of Customs authorities and re-exported abroad;
(2)Imported goods for delivery or sale to foreign countries through agents in Vietnam; gasoline and oil sold to transportation means of foreign companies on routes through Vietnamese ports or Vietnamese transportation means on international routes in accordance with the law;
(3)Goods temporarily imported for re-export under the method of temporary import and re-export trading;
(4)Imported goods re-exported abroad by the importer;
(5)Goods temporarily imported for participation in fairs, exhibitions, or product promotion according to legal regulations when re-exported abroad.
Therefore,based on the above regulations, goods temporarily imported for introduction of products fall under one of the cases eligible for environmental protection trực tiếp bóng đá hôm nay euro refund.
What arecases of exemption ofenvironmental protection trực tiếp bóng đá hôm nay euro in Vietnam?
According to Article 4 of theLaw on Environmental Protection trực tiếp bóng đá hôm nay euro 2010, objects not subject to the environmental protection trực tiếp bóng đá hôm nay euro include:
- Goods not specified in point 5 are not subject to environmental protection trực tiếp bóng đá hôm nay euro.
- Goods specified in point 5 are not subject to environmental protection trực tiếp bóng đá hôm nay euro in the following cases:
+ Goods in transit or transshipment through Vietnamese border gates according to legal regulations, including goods transported from the exporting country to the importing country through Vietnam’s border gates but without completing import procedures into Vietnam and without completing export procedures out of Vietnam;
Goods in transit through Vietnamese border gates based on agreements signed between the Government of Vietnam and the government of a foreign country or agreements between authorized representatives of the Government of Vietnam and foreign governments according to legal regulations;
+ Goods temporarily imported for re-export within the time limit prescribed by law;
+ Goods directly exported by production facilities or consigned to export business facilities for export, excluding cases where organizations, households, or individuals purchase goods subject to environmental protection trực tiếp bóng đá hôm nay euro for export.
Additionally, on the contrary, objects subject to the environmental protection trực tiếp bóng đá hôm nay euro will follow Article 3 of theLaw on Environmental Protection trực tiếp bóng đá hôm nay euro 2010, which specifies objects subject to environmental protection trực tiếp bóng đá hôm nay euro as follows:
- Gasoline, oil, and lubricants, including:
+ Gasoline, excluding ethanol;
+ Jet fuel;
+ Diesel oil;
+ Kerosene;
+ Fuel oil;
+ Lubricating oil;
+ Grease.
- Coal, including:
+ Lignite;
+ Anthracite coal;
+ Fat coal;
+ Other types of coal.
- Hydro-chloro-fluoro-carbon solutions (HCFC).
- Plastic bags subject to trực tiếp bóng đá hôm nay euro.
- Herbicides subject to restricted use.
- Termiticides subject to restricted use.
- Timber preservatives subject to restricted use.
- Warehouse disinfectants subject to restricted use.
- In cases where it is deemed necessary to supplement other taxable objects appropriate for each period, the Standing Committee of the National Assembly shall consider and stipulate.
Are goods temporarily imported for introduction of products eligible for environmental protection trực tiếp bóng đá hôm nay euro refund in Vietnam?(Image from the Internet)
Which entities are environmental protection taxpayers in case ofgoods importing commissionin Vietnam?
Based on Article 5 of theLaw on Environmental Protection trực tiếp bóng đá hôm nay euro 2010regarding taxpayers:
- Taxpayers for environmental protection trực tiếp bóng đá hôm nay euro are organizations, households, or individuals that produce or import goods subject to trực tiếp bóng đá hôm nay euro as regulated in Article 3 of this Law.
- Taxpayers for environmental protection trực tiếp bóng đá hôm nay euro in specific cases are regulated as follows:
+ In the case of entrusted import of goods, the entrusted importer is the taxpayer;
+ In cases where organizations, households, or individuals act as intermediaries to purchase small-scale, individual coal mining but cannot present proof that the goods have been taxed for environmental protection, the intermediary organization, household, or individual is the taxpayer.
Additionally, taxpayers are further guided by Article 3 ofCircular 152/2011/TT-BTCas follows:
- Taxpayers for environmental protection trực tiếp bóng đá hôm nay euro are organizations, households, or individuals that produce or import goods subject to trực tiếp bóng đá hôm nay euro as regulated in Article 1 of this Circular.
- Taxpayers for environmental protection trực tiếp bóng đá hôm nay euro in specific cases are regulated as follows:
+ The entrusted importer of goods is the taxpayer, regardless of the form of entrusted import and delivery or handling for the principal or the entrusted importer.
+ Organizations, households, and individuals that produce or process and at the same time are entrusted to sell goods into the Vietnam market are taxpayers for environmental protection trực tiếp bóng đá hôm nay euro. In cases where organizations, households, or individuals process but are not entrusted to sell goods, the organization, household, or individual that processes the goods is the taxpayer for environmental protection trực tiếp bóng đá hôm nay euro when exporting or selling goods in Vietnam.
+ In cases where organizations, households, or individuals act as intermediaries for purchasing small-scale, individual coal mining but cannot present proof that the goods have been taxed for environmental protection, the intermediary organization, household, or individual is the taxpayer.
Therefore,in accordance with the above regulations, in cases of entrusted import of goods, the entrusted importer is the taxpayer.
