In xoilac tv trực tiếp bóng đá hôm nay case of gasoline importing commission, which entity shall pay environmental protection tax in Vietnam?

In xoilac tv trực tiếp bóng đá hôm nay case of gasoline importing commission, which entity shall pay environmental protection tax in Vietnam?

xoilac tv trực tiếp bóng đá hôm nay taxpayer for environmental protection tax is stipulated in Article 5 of xoilac tv trực tiếp bóng đá hôm nayLaw on Environmental Protection Tax 2010. To be specific:

Taxpayer

1. Taxpayers for environmental protection are organizations, households, individuals producing, importing goods subject to xoilac tv trực tiếp bóng đá hôm nay tax as specified in Article 3 of this Law.

2. Taxpayers for environmental protection in specific cases are stipulated as follows:

a) In xoilac tv trực tiếp bóng đá hôm nay case of entrusted import of goods, xoilac tv trực tiếp bóng đá hôm nay entrusted importer is xoilac tv trực tiếp bóng đá hôm nay taxpayer;

b) In xoilac tv trực tiếp bóng đá hôm nay case where organizations, households, individuals act as focal points for purchasing small-scale mined coal without presenting documentation proving that xoilac tv trực tiếp bóng đá hôm nay goods have been taxed for environmental protection, those acting as focal points for purchase are xoilac tv trực tiếp bóng đá hôm nay taxpayers.

According to xoilac tv trực tiếp bóng đá hôm nay above-stated regulations, in xoilac tv trực tiếp bóng đá hôm nay case of entrusted import of goods, such as gasoline, xoilac tv trực tiếp bóng đá hôm nay entrusted importer of gasoline must pay xoilac tv trực tiếp bóng đá hôm nay environmental protection tax.

In xoilac tv trực tiếp bóng đá hôm nay case of gasoline importing commission, which entity shall pay environmental protection tax in Vietnam?(Image from xoilac tv trực tiếp bóng đá hôm nay Internet)

When is xoilac tv trực tiếp bóng đá hôm nay environmental protection tax calculated for imported gasoline for sale in Vietnam?

Based on Article 9 of xoilac tv trực tiếp bóng đá hôm nayLaw on Environmental Protection Tax 2010, xoilac tv trực tiếp bóng đá hôm nay timing for calculating xoilac tv trực tiếp bóng đá hôm nay environmental protection tax for imported gasoline for sale is specified as follows:

Time of tax calculation

1. For goods produced and sold, exchanged, or gifted, xoilac tv trực tiếp bóng đá hôm nay time of tax calculation is xoilac tv trực tiếp bóng đá hôm nay time of transfer of ownership or usage rights of goods.

2. For goods produced for internal consumption, xoilac tv trực tiếp bóng đá hôm nay time of tax calculation is xoilac tv trực tiếp bóng đá hôm nay time xoilac tv trực tiếp bóng đá hôm nay goods are put into use.

3. For imported goods, xoilac tv trực tiếp bóng đá hôm nay time of tax calculation is xoilac tv trực tiếp bóng đá hôm nay time of customs declaration registration.

4. For gasoline, oil produced or imported for sale, xoilac tv trực tiếp bóng đá hôm nay time of tax calculation is xoilac tv trực tiếp bóng đá hôm nay time xoilac tv trực tiếp bóng đá hôm nay main gasoline, oil trading enterprise sells them.

Thus, according to xoilac tv trực tiếp bóng đá hôm nay above regulations, xoilac tv trực tiếp bóng đá hôm nay time of tax calculation for imported gasoline for sale is when xoilac tv trực tiếp bóng đá hôm nay main gasoline, oil trading enterprise sells them.

Whenis xoilac tv trực tiếp bóng đá hôm nay environmental protection tax not applicable to gasoline in Vietnam?

Clause 2, Article 4 of xoilac tv trực tiếp bóng đá hôm nayLaw on Environmental Protection Tax 2010provides as follows:

Non-taxable objects

1. Goods not specified in Article 3 of this Law are not subject to xoilac tv trực tiếp bóng đá hôm nay environmental protection tax.

2. Goods specified in Article 3 of this Law are not subject to environmental protection tax in xoilac tv trực tiếp bóng đá hôm nay following cases:

a) Goods transported transiting through or transshipped at Vietnamese border gates, including goods transported from xoilac tv trực tiếp bóng đá hôm nay exporting country to xoilac tv trực tiếp bóng đá hôm nay importing country through Vietnam's border gates without customs procedures for importing into or exporting out of Vietnam; goods transiting through Vietnamese border gates based on agreements signed between xoilac tv trực tiếp bóng đá hôm nay Government of Vietnam and foreign governments or agreements between authorized agencies or representatives of xoilac tv trực tiếp bóng đá hôm nay Government of Vietnam and foreign governments as prescribed by law;

b) Goods temporarily imported for re-export within xoilac tv trực tiếp bóng đá hôm nay time limit specified by law;

c) Goods exported directly by xoilac tv trực tiếp bóng đá hôm nay manufacturing facility or entrusted to an export business for export, excluding cases where organizations, households, individuals purchase goods subject to environmental protection tax for export.

And based on Article 3 of xoilac tv trực tiếp bóng đá hôm nayLaw on Environmental Protection Tax 2010which stipulates:

Taxable objects

1. Gasoline, oil, lubricants, including:

a) Gasoline, excluding ethanol;

b) Jet fuel;

c) Diesel oil;

d) Kerosene;

dd) Mazut oil;

e) Lubricants;

g) Greases.

2. Coal, including:

a) Lignite;

b) Anthracite;

c) Bituminous coal;

d) Other types of coal.

3. Hydro-chloro-fluoro-carbon (HCFC) solution.

4. Plastic bags subject to tax.

5. Herbicides restricted in use.

6. Termiticides restricted in use.

7. Wood preservatives restricted in use.

8. Warehouse disinfectants restricted in use.

9. If deemed necessary to supplement other taxable objects suitable for each period, xoilac tv trực tiếp bóng đá hôm nay Standing Committee of xoilac tv trực tiếp bóng đá hôm nay National Assembly shall consider and stipulate.

xoilac tv trực tiếp bóng đá hôm nay Government of Vietnam shall detail this Article.

Thus, according to regulations, xoilac tv trực tiếp bóng đá hôm nay environmental protection tax is not applicable to gasoline in xoilac tv trực tiếp bóng đá hôm nay following cases:

- Gasoline transported from xoilac tv trực tiếp bóng đá hôm nay exporting country to xoilac tv trực tiếp bóng đá hôm nay importing country through Vietnam's border gates (transiting or transhipping at border gates, including those stored in bonded warehouses) without customs procedures for importing into or exporting out of Vietnam.

- Gasoline transiting through border gates, borders of Vietnam based on agreements signed between xoilac tv trực tiếp bóng đá hôm nay Government of Vietnam and foreign governments or between authorized agencies or representatives of xoilac tv trực tiếp bóng đá hôm nay Government of Vietnam and foreign governments as prescribed by law.

- Gasoline temporarily imported for re-export within xoilac tv trực tiếp bóng đá hôm nay time limit specified by law.

- Gasoline exported abroad by xoilac tv trực tiếp bóng đá hôm nay production facility directly or entrusted to an export business for export, except where organizations, households, individuals buy gasoline subject to environmental protection tax for export.