Chế phẩm chứa 95% khối lượng vtv2 trực tiếp bóng đá hôm nay khoáng nguồn gốc vtv2 trực tiếp bóng đá hôm nay mỏ có chịu thuế bảo

Are products containing 95% ofpetroleum-based mineral oil subject to environmental protection trực tiếp bóng đá k+ in Vietnam?

According to the provisions specified inOfficial Dispatch 7833/TCHQ-TXNK of 2017regarding environmental protection trực tiếp bóng đá k+ as follows:

"The General Department of Customs received the Official Dispatch No. 3107/DA/HQ dated July 31, 2017, from Dai A Industrial JSC, and No. 0107.2017/CV-TCHQ dated September 15, 2017, from Polyfill JSC requesting to determine the subject of environmental protection trực tiếp bóng đá k+ for imported goods used for production. Concerning this issue, the General Department of Customs has the following opinion:

Based on the provisions in Clause 1, Article 3 of the Law on Environmental Protection trực tiếp bóng đá k+ No. 57/2010/QH12, Clause 1, Article 2 of Decree No. 67/2011/ND-CP dated August 8, 2011, of the Government of Vietnam, and Clause 1, Article 1 of Circular No. 152/2011/TT-BTC dated November 11, 2011, of the Ministry of Finance, gasoline, oil, and grease are subject to environmental protection trực tiếp bóng đá k+, including: “Gasoline, excluding ethanol; Jet fuel; Diesel oil; Kerosene; Mazut oil; Lubricant oil; Lubricating grease.”

Gasoline, oil, and grease prescribed in this clause are fossil-based gasoline, oil, and grease (hereinafter referred to as fossil fuel) sold in Vietnam, excluding bio-products (such as ethanol, vegetable oil, animal fat...).

For mixed fuels containing biofuels and fossil fuels, environmental protection trực tiếp bóng đá k+ is only applied to the fossil fuel part.”

...

Based on the opinion of the Ministry of Natural Resources and Environment in Official Dispatch No. 6156/BTNMT-TCMT dated November 13, 2017, on the application of environmental protection trực tiếp bóng đá k+ for white oil LP-250G, the white oil LP-250G product of Dai A Industrial JSC containing 95% ofpetroleum-based mineral oil, classified as heavy oil fraction, is subject to environmental protection trực tiếp bóng đá k+ under the current regulations.

Based on the regulations and opinion of the Ministry of Natural Resources and Environment:

1. In the case of Dai A Industrial JSC

The company imports white oil LP-250G (HS code 2710.19.90) for producing “filler masterbatch” and is informed by Customs Inspection Department 2 (Export-Import Goods Analysis and Classification Center - Hai Phong branch) with analysis result No. 736/TB-CNHP dated March 25, 2016, for the imported goods declared by the company as white oil used as processing aid, product code LP-250G is "A product containing 95% ofpetroleum-based mineral oil, classified as a heavy oil fraction," thereby identified as oil containing 95% ofpetroleum-based mineral oil and subject to environmental protection trực tiếp bóng đá k+. The percentage (%) of fossil fuel contained in the mixed fuel is determined according to Section 1.3, Clause 1, Article 5 of Circular No. 152/2011/TT-BTC.

..."

Thus, based on the above provisions, a product containing 95% ofpetroleum-based mineral oil, classified as a heavy oil fraction,is determined to be oil containing 95% ofpetroleum-based mineral oiland is subject to environmental protection trực tiếp bóng đá k+.

Are products containing 95% ofpetroleum-based mineral oil subject to environmental protection trực tiếp bóng đá k+ in Vietnam? (Image from the Internet)

What is the percentage of fossil-based oil in mixed fuels in Vietnam?

Based on the guidance provided inOfficial Dispatch 7833/TCHQ-TXNK of 2017, the percentage of fossil-based oil in mixed fuels is implemented according to point 1.3, clause 1, Article 5 ofCircular 152/2011/TT-BTC, specifically:

- Based on the technical standards for processing mixed fuels approved by a competent authority (including changes in the percentage (%) of fossil-based gasoline, oil, and grease in the mixed fuel), taxpayers calculate, declare, and pay environmental protection trực tiếp bóng đá k+ for the quantity of fossil-based gasoline, oil, and grease.

- Concurrently, taxpayers are responsible for notifying the trực tiếp bóng đá k+ authority about the percentage (%) of fossil-based gasoline, oil, and grease contained in the mixed fuel, submitting it with the trực tiếp bóng đá k+ declaration of the following month when the sale (or change in percentage) of mixed fuel begins.

What is the method to calculate environmental protection trực tiếp bóng đá k+ for products containing 95% of petroleum-based mineral oil?

As prescribed in Article 4 ofCircular 152/2011/TT-BTCon the method of calculating environmental protection trực tiếp bóng đá k+ for products containing 95% ofpetroleum-based mineral oil as follows:

The environmental protection trực tiếp bóng đá k+ payable is calculated according to the following formula: