Is imported lubricating oil subject to environmental protection trực tiếp bóng đá k+? How to determine the trực tiếp bóng đá k+ rate for imported grease in Vietnam?

Are lubricants subject to environmental protection trực tiếp bóng đá k+ in Vietnam?

The subjects liable to environmental protection trực tiếp bóng đá k+ are stipulated in Article 3 of theLaw on Environmental Protection trực tiếp bóng đá k+ 2010as follows:

Taxable Objects

1. Gasoline, oil, grease, including:

a) Gasoline, except ethanol;

b) Jet fuel;

c) Diesel oil;

d) Kerosene;

đ) Mazut oil;

e) Lubricating oil;

g) Grease.

2. Coal, including:

a) Brown coal;

b) Anthracite coal;

c) Coke coal;

d) Other types of coal.

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

4. Plastic bags subject to trực tiếp bóng đá k+.

...

Thus, it is clear that lubricating oil is one of the objects subject to environmental protection trực tiếp bóng đá k+ and therefore is obliged to pay trực tiếp bóng đá k+.

Is imported lubricating oil subject to environmental protection trực tiếp bóng đá k+? How to determine the trực tiếp bóng đá k+ rate for imported grease in Vietnam? (Image from the Internet)

How to determine the trực tiếp bóng đá k+ rate applied to imported lubricating oil in Vietnam?

According to Article 4 ofCircular 152/2011/TT-BTC, the environmental protection trực tiếp bóng đá k+ payable for trading lubricating oil is determined by the following formula:

Simultaneously, Clause 1, Article 8 of theLaw on Environmental Protection trực tiếp bóng đá k+ 2010specifies the trực tiếp bóng đá k+ rate applied to imported lubricating oil as follows:

Additionally, the environmental protection trực tiếp bóng đá k+ for importing lubricating oil is determined by the following formula:

Therefore,the environmental protection trực tiếp bóng đá k+ applied to imported lubricating oil ranges from 300 to 2,000 VND/1 liter.

What is the basis for calculating environmental protection trực tiếp bóng đá k+ on lubricating oil in Vietnam?

Based on Article 6 of theLaw on Environmental Protection trực tiếp bóng đá k+ 2010regarding the basis for calculating environmental protection trực tiếp bóng đá k+ on imported goods as follows:

trực tiếp bóng đá k+ Calculation Basis

1. The basis for calculating environmental protection trực tiếp bóng đá k+ is the taxable quantity of goods and the absolute trực tiếp bóng đá k+ rate.

2. The taxable quantity of goods is stipulated as follows:

a) For domestically produced goods, the taxable quantity is the quantity of goods produced and sold, exchanged, internally consumed, gifted;

b) For imported goods, the taxable quantity is the quantity of imported goods.

3. The absolute trực tiếp bóng đá k+ rate used for trực tiếp bóng đá k+ calculation is stipulated in Article 8 of this Law.

Simultaneously, Article 5 ofCircular 152/2011/TT-BTCalso prescribes the basis for calculating environmental protection trực tiếp bóng đá k+ applicable to imported goods as follows:

trực tiếp bóng đá k+ Calculation Basis

The basis for calculating environmental protection trực tiếp bóng đá k+ is the taxable quantity of goods and the absolute trực tiếp bóng đá k+ rate

1. The taxable quantity of goods is specified as follows:

1.1. For domestically produced goods, the taxable quantity is the quantity of goods produced and sold, exchanged, internally consumed, gifted, promotional, advertising.

1.2. For imported goods, the taxable quantity is the quantity of imported goods.

In the case where the quantity of goods subject to environmental protection trực tiếp bóng đá k+ that is exported, sold, and imported is calculated in a unit of measurement different from the unit specified for trực tiếp bóng đá k+ calculation in the environmental protection trực tiếp bóng đá k+ schedule issued by the National Assembly Standing Committee, it must be converted to the unit of measurement specified in the environmental protection trực tiếp bóng đá k+ schedule for trực tiếp bóng đá k+ calculation.

1.3. For goods that are mixed fuels containing gasoline, oil, fossil-based grease, and biofuels, the taxable quantity in the period is the quantity of fossil-based gasoline, oil, grease contained in the quantity of mixed fuels imported or produced and sold, exchanged, gifted, entered into internal consumption, converted to the trực tiếp bóng đá k+ calculation unit of the corresponding goods. The determination is as follows:

...

Furthermore, regarding the initial timing for calculating environmental protection trực tiếp bóng đá k+ applied to imported grease, it will be based on Article 9 of theLaw on Environmental Protection trực tiếp bóng đá k+ 2010regarding the timing of environmental protection trực tiếp bóng đá k+ calculation as follows:

Timing of trực tiếp bóng đá k+ Calculation

1. For goods produced and sold, exchanged, or gifted, the timing of trực tiếp bóng đá k+ calculation is the time of transfer of ownership or use rights of goods.

2. For goods put into internal consumption, the timing of trực tiếp bóng đá k+ calculation is the time of using goods.

3. For imported goods, the timing of trực tiếp bóng đá k+ calculation is the time of customs declaration registration.

4. For gasoline, oil produced or imported for sale, the timing of trực tiếp bóng đá k+ calculation is the time the primary gasoline and oil businesses distribute it.

For imported goods, the timing of trực tiếp bóng đá k+ calculation is the time of customs declaration registration.

Thus,according to the above regulations, the quantity of imported grease used to calculate environmental protection trực tiếp bóng đá k+ is based on the quantity of imported grease.

*Note:In cases where the quantity of goods subject to environmental protection trực tiếp bóng đá k+ that is exported, sold, and imported is calculated in a measurement unit different from the unit specified for trực tiếp bóng đá k+ calculation in the environmental protection trực tiếp bóng đá k+ schedule issued by the National Assembly Standing Committee, it must be converted to the measurement unit specified in the environmental protection trực tiếp bóng đá k+ schedule for trực tiếp bóng đá k+ calculation.