Are goods temporarily imported for participation in exhibitions eligible for an environmental protection trực tiếp bóng đá k+ refund in Vietnam in 2024?

Aregoods temporarily imported for participation in exhibitions eligiblefor an environmental protection trực tiếp bóng đá k+ refund in Vietnamin 2024?

Pursuant to Article 11 of theLaw on Environmental Protection trực tiếp bóng đá k+ 2010which stipulates five cases eligible for an environmental protection trực tiếp bóng đá k+ refund in 2024, including:

[1]Imported goods that are stored in warehouses at the port and are under customs supervision are re-exported abroad;

[2]Imported goods for delivery or sale to foreign countries through agents in Vietnam; gasoline and oil sold for transportation vehicles of foreign companies on routes through Vietnamese ports or Vietnamese vehicles on international transportation routes as prescribed by law;

[3]Goods temporarily imported for re-export under temporary import and re-export business methods.

[4]Imported goods re-exported abroad by the importer;

[5]Goods temporarily imported for participation in fairs, exhibitions, and product introductions as prescribed by law when re-exported abroad.

Thus, goods temporarily imported for participation in exhibitions are eligible for an environmental protection trực tiếp bóng đá k+ refund.

Are goods temporarily imported for participation in exhibitions eligible for an environmental protection trực tiếp bóng đá k+ refund in Vietnam in 2024?(Image from the Internet)

How to calculate the environmental protection trực tiếp bóng đá k+ in Vietnam?

Pursuant to Article 6 of theLaw on Environmental Protection trực tiếp bóng đá k+ 2010, the environmental protection trực tiếp bóng đá k+ is based on the taxable quantity of goods and the absolute trực tiếp bóng đá k+ rate.

According to Article 7 of theLaw on Environmental Protection trực tiếp bóng đá k+ 2010, the formula for calculating the environmental protection trực tiếp bóng đá k+ is:

Environmental Protection trực tiếp bóng đá k+ = Quantity of taxable goods x Absolute trực tiếp bóng đá k+ rate

Where the taxable quantity of goods is regulated as follows:

- For domestically produced goods, the taxable quantity is the quantity produced for sale, exchange, internal consumption, or gifts;

- For imported goods, the taxable quantity is the quantity imported.

- For mixed fuels containing gasoline, oil, and lubricants of fossil origin and biofuels, the taxable quantity is only calculated for the volume of fossil origin gasoline, oil, and lubricants in the mixed fuel.

What are regulations on environmental protection taxpayers in Vietnam?

Pursuant to Article 5 of theLaw on Environmental Protection trực tiếp bóng đá k+ 2010which regulates taxpayers as follows:

- Environmental protection taxpayers are organizations, households, or individuals producing or importing goods subject to trực tiếp bóng đá k+ specified in Article 3 of this Law.

- Environmental protection taxpayers in certain cases are regulated as follows:

+ In case of consignment for import, the consignee is the taxpayer;

+ For organizations, households, or individuals acting as focal points for the purchase of small-scale mined coal without presenting proof of payment of environmental protection trực tiếp bóng đá k+, the focal organizations, households, or individuals are the taxpayers.

According to Article 10 of theLaw on Environmental Protection trực tiếp bóng đá k+ 2010regarding trực tiếp bóng đá k+ declaration, payment, and calculation as follows:

- The declaration, calculation, and payment of environmental protection trực tiếp bóng đá k+ on domestically produced goods sold, exchanged, internally consumed, or given as gifts are done monthly and as per trực tiếp bóng đá k+ management laws.

- The declaration, calculation, and payment of environmental protection trực tiếp bóng đá k+ on imported goods are conducted concurrently with import trực tiếp bóng đá k+ declaration and payment.

- The environmental protection trực tiếp bóng đá k+ is paid only once on produced or imported goods.

Based on Article 10 of theLaw on Environmental Protection trực tiếp bóng đá k+ 2010, the trực tiếp bóng đá k+ payment guidelines are specified in Article 5 ofDecree 67/2011/ND-CPas follows:

trực tiếp bóng đá k+ declaration, calculation, and payment shall comply with Article 10 of the Law on Environmental Protection trực tiếp bóng đá k+ and trực tiếp bóng đá k+ management laws.

- For domestically produced goods sold, exchanged, internally consumed, or given as gifts, declaration, calculation, and payment of trực tiếp bóng đá k+ are done monthly. For imported goods, or goods imported on consignment, declaration, calculation, and payment are done per occurrence.

- Declaration, calculation, and payment of environmental protection trực tiếp bóng đá k+ on gasoline, oil, and lubricants: Primary petroleum companies shall declare and pay the environmental protection trực tiếp bóng đá k+ to the state budget for the quantity of gasoline/oil exported, sold (including exports for internal consumption, exchange for other products, exports for consignment imports, sales to other organizations, and individuals; excluding sales to other primary petroleum companies) at the location where VAT is declared and paid.

The Ministry of Finance regulates that primary companies must declare and pay environmental protection trực tiếp bóng đá k+ on gasoline/oil.

- The environmental protection trực tiếp bóng đá k+ declaration, calculation, and payment on coal are conducted according to the principle: Domestically consumed coal must be declared and paid for environmental protection trực tiếp bóng đá k+; exported coal is not subject to environmental protection trực tiếp bóng đá k+. The Ministry of Finance, in cooperation with the Ministry of Industry and Trade, provides specific guidance as stipulated in this clause.

- The environmental protection trực tiếp bóng đá k+ is paid only once on produced or imported goods. In cases where goods have been exported, paid for environmental protection trực tiếp bóng đá k+, and subsequently re-imported to Vietnam, the trực tiếp bóng đá k+ is not payable upon re-importation.