Is kerosene subject to environmental protection vtv2 trực tiếp bóng đá hôm nay in Vietnam?
Is kerosene subject to environmental protection vtv2 trực tiếp bóng đá hôm nay in Vietnam?
Pursuant to Article 3Law on Environmental Protection vtv2 trực tiếp bóng đá hôm nay 2010. To be specific:
Taxable objects
1. Petrol, oil, and lubricants, including:
a) Petrol, except ethanol;
b) Jet fuel;
c) Diesel oil;
d) Kerosene;
dd) Mazut oil;
e) Lubricants;
g) Grease.
2. Coal, including:
a) Brown coal;
b) Anthracite coal;
c) Fat coal;
d) Other types of coal.
3. Hydro-chloro-fluoro-carbon (HCFC) solution.
4. Plastic bags subject to vtv2 trực tiếp bóng đá hôm nay.
5. Herbicides restricted from use.
6. Anti-termite chemicals restricted from use.
7. Wood preservatives restricted from use.
8. Fumigants restricted from use.
9. In cases where it is necessary to add other taxable objects to suit each period, the Standing Committee of the National Assembly shall consider and decide.
the Government of Vietnam shall detail this Article.
Additionally, in Article 4 ofCircular 152/2011/TT-BTC, the environmental protection vtv2 trực tiếp bóng đá hôm nay payable when trading Kerosene is determined according to the following formula:
| Environmental Protection vtv2 trực tiếp bóng đá hôm nay Payable | = | Taxable Quantity of Goods | x | Fixed vtv2 trực tiếp bóng đá hôm nay Rate per Unit of Goods |
Additionally, in Clause 1, Article 8 of theLaw on Environmental Protection vtv2 trực tiếp bóng đá hôm nay 2010, the fixed vtv2 trực tiếp bóng đá hôm nay rate applied to Kerosene is specified as follows:
| Goods | Unit | vtv2 trực tiếp bóng đá hôm nay Rate (dong/unit of goods) |
| Petrol, oil, and lubricants | ||
| Petrol, except ethanol | Liter | 1,000-4,000 |
| Jet fuel | Liter | 1,000-3,000 |
| Diesel oil | Liter | 500-2,000 |
| Kerosene | Liter | 300-2,000 |
| Mazut oil | Liter | 300-2,000 |
| Lubricants | Liter | 300-2,000 |
| Grease | Kg | 300-2,000 |
Hence,according to the above regulation, kerosene is one of the types of oil subject to environmental protection vtv2 trực tiếp bóng đá hôm nay.
Additionally, the fixed vtv2 trực tiếp bóng đá hôm nay rate applied to Kerosene is from 300 dong/unit of goods to 2,000 dong/unit of goods.
Is kerosene subject to environmental protection vtv2 trực tiếp bóng đá hôm nay in Vietnam? (Image from the Internet)
When is the time for calculating environmental protection vtv2 trực tiếp bóng đá hôm nay on kerosene in Vietnam?
Pursuant to Article 9 of theLaw on Environmental Protection vtv2 trực tiếp bóng đá hôm nay 2010, the timing for calculating environmental protection vtv2 trực tiếp bóng đá hôm nay on Kerosene is specified as follows:
vtv2 trực tiếp bóng đá hôm nay time
1. For produced goods sold, exchanged, or given as gifts, the vtv2 trực tiếp bóng đá hôm nay time is the time of transfer of ownership or right to use the goods.
2. For produced goods put into internal use, the vtv2 trực tiếp bóng đá hôm nay time is the time the goods are put to use.
3. For imported goods, the vtv2 trực tiếp bóng đá hôm nay time is the time of customs declaration registration.
4. For petrol and oil produced or imported for sale, the vtv2 trực tiếp bóng đá hôm nay time is the time the oil and petrol trading enterprises sell them.
Thus, depending on the purpose, the time for calculating the environmental protection vtv2 trực tiếp bóng đá hôm nay on Kerosene is determined differently. To be specific:
- In the case of produced Kerosene sold, exchanged, or given as a gift, the vtv2 trực tiếp bóng đá hôm nay time is the time of transfer of ownership or right to use the goods.
- In the case of Kerosene put into internal use, the vtv2 trực tiếp bóng đá hôm nay time is the time the goods are put to use.
- In the case of imported Kerosene, the vtv2 trực tiếp bóng đá hôm nay time is the time of customs declaration registration.
- In the case of Kerosene produced or imported for sale, the vtv2 trực tiếp bóng đá hôm nay time is the time the oil and petrol trading enterprises sell it.
What is the form for the environmental protection vtv2 trực tiếp bóng đá hôm nay declaration when trading kerosene in Vietnam?
The form for the Environmental Protection vtv2 trực tiếp bóng đá hôm nay declaration applied when trading Kerosene is specified in Clause 3, Article 16 ofCircular 80/2021/TT-BTC. To be specific:
vtv2 trực tiếp bóng đá hôm nay declaration, calculation, allocation, and payment of environmental protection vtv2 trực tiếp bóng đá hôm nay
...
3. vtv2 trực tiếp bóng đá hôm nay declaration and payment:
a) For petrol and oil:
The dependent units of major trading enterprises or dependent units of subsidiaries of major trading enterprises operating in a province or city different from where the major trading enterprise or its subsidiary is headquartered, without separate accounting for environmental protection vtv2 trực tiếp bóng đá hôm nay, the major trading enterprise or its subsidiary shall declare the environmental protection vtv2 trực tiếp bóng đá hôm nay and submit the vtv2 trực tiếp bóng đá hôm nay declaration form according to form 01/TBVMT, appendix of the allocation table of environmental protection vtv2 trực tiếp bóng đá hôm nay payable to localities where they derive revenue from oil and petrol according to form 01-2/TBVMT issued together with Appendix II of this Circular to the direct vtv2 trực tiếp bóng đá hôm nay authority; pay the allocated vtv2 trực tiếp bóng đá hôm nay amount to the province where the dependent unit is headquartered as specified in Clause 4, Article 12 of this Circular.
b) For domestically mined and consumed coal:
Companies engaged in mining and domestic consumption of coal through management and assignment to subsidiaries or dependent units for mining, processing, and consumption, the unit responsible for coal consumption shall declare the environmental protection vtv2 trực tiếp bóng đá hôm nay for the entire vtv2 trực tiếp bóng đá hôm nay amount arising from mined coal and submit the vtv2 trực tiếp bóng đá hôm nay declaration form according to form 01/TBVMT, appendix of the table determining the environmental protection vtv2 trực tiếp bóng đá hôm nay payable to localities where they derive revenue from coal according to form 01-1/TBVMT issued together with Appendix II of this Circular to the direct vtv2 trực tiếp bóng đá hôm nay authority; pay the allocated vtv2 trực tiếp bóng đá hôm nay amount to the province where the coal mining company is headquartered as specified in Clause 4, Article 12 of this Circular.
Thus, according to the above regulation, the form is No. 01/TBVMT issued together withCircular 80/2021/TT-BTC. (Download)
