How to declare vtv5 trực tiếp bóng đá hôm nay pay environmental protection tax on imported gasoline, oil, vtv5 trực tiếp bóng đá hôm nay lubricants for purposes other than resale in Vietnam?

How to declare vtv5 trực tiếp bóng đá hôm nay pay environmental protection tax on imported gasoline, oil, vtv5 trực tiếp bóng đá hôm nay lubricants for uses other than resale in Vietnam?

Based on Point 2.2, Clause 2, Article 7 ofCircular 152/2011/TT-BTCas supplemented by Article 4 ofCircular 159/2012/TT-BTC, regulations on declaration vtv5 trực tiếp bóng đá hôm nay payment of environmental protection tax for gasoline vtv5 trực tiếp bóng đá hôm nay oil are as follows:

Prime gasoline vtv5 trực tiếp bóng đá hôm nay oil trading companies shall register, declare, vtv5 trực tiếp bóng đá hôm nay pay environmental protection tax into the state budget at the local tax authorities where they declare vtv5 trực tiếp bóng đá hôm nay pay value-added tax, specifically:

- Prime gasoline vtv5 trực tiếp bóng đá hôm nay oil trading companies directly importing, producing, vtv5 trực tiếp bóng đá hôm nay processing gasoline vtv5 trực tiếp bóng đá hôm nay oil (collectively referred to as prime units) declare vtv5 trực tiếp bóng đá hôm nay pay tax at the location where their head office is situated for the volume of gasoline vtv5 trực tiếp bóng đá hôm nay oil they directly dispatch, sell, including internal consumption, commodity exchange, entrusted import returns, vtv5 trực tiếp bóng đá hôm nay sales to other organizations vtv5 trực tiếp bóng đá hôm nay individuals outside the prime unit system (including enterprises where the prime unit owns up to 50% shares); except for gasoline vtv5 trực tiếp bóng đá hôm nay oil sold vtv5 trực tiếp bóng đá hôm nay entrusted import for other prime gasoline vtv5 trực tiếp bóng đá hôm nay oil trading companies.

- Member units with independent accounting directly under prime units; branches under prime units; joint-stock companies where the prime unit holds controlling shares (more than 50% of the shares) or branches under these member units, branches under these joint-stock companies (collectively referred to as member units) declare vtv5 trực tiếp bóng đá hôm nay pay tax at the location where their head office is situated for the volume of gasoline vtv5 trực tiếp bóng đá hôm nay oil they dispatch, sell to other organizations vtv5 trực tiếp bóng đá hôm nay individuals outside the system.

- Other organizations directly importing, producing, vtv5 trực tiếp bóng đá hôm nay processing gasoline vtv5 trực tiếp bóng đá hôm nay oil declare vtv5 trực tiếp bóng đá hôm nay pay tax at the local tax authorities where they declare vtv5 trực tiếp bóng đá hôm nay pay value-added tax when exporting, selling gasoline vtv5 trực tiếp bóng đá hôm nay oil.

- With regards to cases using gasoline vtv5 trực tiếp bóng đá hôm nay oil as raw materials for blending biofuels that have not declared vtv5 trực tiếp bóng đá hôm nay paid environmental protection tax, when selling biofuels, the biofuel-selling unit must declare vtv5 trực tiếp bóng đá hôm nay pay environmental protection tax in accordance with regulations.

- For cases where gasoline, oil, vtv5 trực tiếp bóng đá hôm nay lubricants are imported for purposes other than resale; lubricants packed separately upon importation with aviation materials, spare parts, or with machinery vtv5 trực tiếp bóng đá hôm nay equipment, the taxpayer declares vtv5 trực tiếp bóng đá hôm nay pays environmental protection tax with customs authorities.

- Gasoline vtv5 trực tiếp bóng đá hôm nay oil dispatched, sold based on the invoice volume, dispatch, sale documents, the taxpayer must declare vtv5 trực tiếp bóng đá hôm nay pay environmental protection tax according to the volume recorded on the invoice, dispatch, sale documents.

Thus,according to the aforementioned regulations, for imported gasoline, oil, vtv5 trực tiếp bóng đá hôm nay lubricants intended for uses other than resale, the taxpayer declares vtv5 trực tiếp bóng đá hôm nay pays environmental protection tax with customs authorities.

How to declare vtv5 trực tiếp bóng đá hôm nay pay environmental protection tax on imported gasoline, oil, vtv5 trực tiếp bóng đá hôm nay lubricants for purposes other than resale in Vietnam? (Image from the Internet)

What are 10 State policies on environmental protection in Vietnam?

State policies on environmental protection are stipulated in Article 5 of theLaw on Environmental Protection 2020as follows:

[1] Facilitate the participation of agencies, organizations, communities, households, vtv5 trực tiếp bóng đá hôm nay individuals in implementing, inspecting, vtv5 trực tiếp bóng đá hôm nay supervising environmental protection.

[2] Propagate vtv5 trực tiếp bóng đá hôm nay educate combined with administrative, economic, vtv5 trực tiếp bóng đá hôm nay other measures to strengthen compliance with environmental protection laws vtv5 trực tiếp bóng đá hôm nay build an environmental protection culture.

[3] Focus on biodiversity conservation, protection of natural heritage environment; rational vtv5 trực tiếp bóng đá hôm nay economical exploitation vtv5 trực tiếp bóng đá hôm nay use of natural resources; development of clean vtv5 trực tiếp bóng đá hôm nay renewable energy; development of environmental protection technical infrastructure.

[4] Prioritize pollution treatment, restoration of degraded natural ecosystems, emphasize residential area environmental protection.

[5] Diversify investment sources for environmental protection; allocate separate funds for environmental protection in the state budget with an increasing ratio according to the state budget's capability vtv5 trực tiếp bóng đá hôm nay environmental protection requirements vtv5 trực tiếp bóng đá hôm nay tasks; prioritize funding for key environmental protection tasks.

[6] Ensure the rights of organizations, communities, households, vtv5 trực tiếp bóng đá hôm nay individuals contributing to environmental protection; incentive, support for environmental protection; promote environmentally friendly products vtv5 trực tiếp bóng đá hôm nay services.

[7] Enhance scientific research, development of pollution treatment, recycling, waste treatment technologies; prioritize the transfer vtv5 trực tiếp bóng đá hôm nay application of advanced, high, environmentally friendly technologies vtv5 trực tiếp bóng đá hôm nay the best available techniques; enhance training of human resources for environmental protection.

[8] Honor vtv5 trực tiếp bóng đá hôm nay reward agencies, organizations, communities, households, vtv5 trực tiếp bóng đá hôm nay individuals who have positive contributions to environmental protection as stated by law.

[9] Expand vtv5 trực tiếp bóng đá hôm nay strengthen international integration, cooperation, vtv5 trực tiếp bóng đá hôm nay implementation of international commitments on environmental protection.

[10] Conduct investment project screening according to environmental criteria; apply suitable environmental management tools at each stage of strategies, plans, programs, vtv5 trực tiếp bóng đá hôm nay investment projects.

[11] Integrate vtv5 trực tiếp bóng đá hôm nay promote the circular economy model, green economy in building vtv5 trực tiếp bóng đá hôm nay implementing strategies, planning, plans, programs, schemes, vtv5 trực tiếp bóng đá hôm nay socio-economic development projects.

What are 14 prohibited acts in environmental protection in Vietnam?

The 14 acts prohibited in environmental protection are stipulated in Article 6 of theLaw on Environmental Protection 2020as follows:

(1) Transporting, burying, dumping, discharging, burning solid waste, hazardous waste, not in accordance with technical procedures, not complying with the law on environmental protection.

(2) Discharging untreated wastewater, discharging untreated emissions that do not meet environmental technical standards into the environment.

(3) Spreading, releasing into the environment harmful substances, toxic viruses capable of infecting humans, animals, microorganisms not evaluated, dead animals due to epidemics, vtv5 trực tiếp bóng đá hôm nay other toxic agents impacting human, biological, vtv5 trực tiếp bóng đá hôm nay natural health.

(4) Exceeding permissible noise, vibration levels as defined by environmental technical standards; discharging smoke, dust, gases with toxic odors into the atmosphere.

(5) Implementing investment projects or discharging waste without fulfilling conditions as required by the environmental protection law.

(6) Importing, temporarily importing, re-exporting, transiting waste from foreign countries in any form.

(7) Illegally importing used vehicles, machinery, equipment for dismantling, recycling.

(8) Not implementing works, measures, activities for preventing, responding to, remediating environmental incidents as required by environmental protection law vtv5 trực tiếp bóng đá hôm nay related regulations.

(9) Concealing environmental pollution acts, obstructing, distorting information, falsifying environmental protection leading to adverse effects on the environment.

(10) Producing, trading products harmful to human, biological, vtv5 trực tiếp bóng đá hôm nay natural health; producing, using construction materials containing harmful elements exceeding permissible levels per environmental technical standards.

(11) Producing, importing, temporarily importing, re-exporting, vtv5 trực tiếp bóng đá hôm nay consuming materials degrading the ozone layer as per international agreements on substances depleting the ozone layer to which the Socialist Republic of Vietnam is a member.

(12) Destroying, illegally invading natural heritage.

(13) Destroying, illegally invading works, equipment, means serving environmental protection.

(14) Abusing position, power to contravene regulations on environmental protection.