Is Mazut subject to environmental protection vtv5 trực tiếp bóng đá hôm nay in Vietnam?
Is Mazut subject to environmental protection vtv5 trực tiếp bóng đá hôm nay in Vietnam?
Based on the provisions of Article 3Law on Environmental Protection vtv5 trực tiếp bóng đá hôm nay 2010, the subjects of vtv5 trực tiếp bóng đá hôm nay are specifically regulated as follows:
Subjects of vtv5 trực tiếp bóng đá hôm nay
1. Gasoline, oil, lubricants, including:
a) Gasoline, except ethanol;
b) Jet fuel;
c) Diesel oil;
d) Kerosene;
dd) Mazut;
e) Lubricating oil;
g) Lubricating grease.
2. Coal, including:
a) Brown coal;
b) Anthracite;
c) Fat coal;
d) Other types of coal.
3. Hydro-chloro-fluoro-carbon (HCFC) solution.
4. Taxable plastic bags.
5. Herbicides subject to restricted use.
6. Termite pesticides subject to restricted use.
7. Wood preservative chemicals subject to restricted use.
8. Warehouse disinfectants subject to restricted use.
9. In cases where the supplementation of other taxable subjects is deemed necessary, the Standing Committee of the National Assembly shall consider and regulate accordingly.
The Government of Vietnam shall detail this Article.
Thus, according to the above regulation, mazut is one of the subjects liable to environmental protection vtv5 trực tiếp bóng đá hôm nay.
What is theenvironmental protection vtv5 trực tiếp bóng đá hôm nay base for imported mazut?
Based on Article 6Law on Environmental Protection vtv5 trực tiếp bóng đá hôm nay 2010, the vtv5 trực tiếp bóng đá hôm nay base for environmental protection vtv5 trực tiếp bóng đá hôm nay on imported goods is regulated as follows:
vtv5 trực tiếp bóng đá hôm nay Base
1. The vtv5 trực tiếp bóng đá hôm nay base for environmental protection vtv5 trực tiếp bóng đá hôm nay is the taxable volume of goods and the absolute vtv5 trực tiếp bóng đá hôm nay rate.
2. The taxable volume of goods is regulated as follows:
a) For domestically produced goods, the taxable volume of goods is the volume of goods produced and sold, exchanged, internally consumed, or given as gifts;
b) For imported goods, the taxable volume of goods is the imported volume of goods.
3. The absolute vtv5 trực tiếp bóng đá hôm nay rate to calculate the vtv5 trực tiếp bóng đá hôm nay is regulated in Article 8 of this Law.
Simultaneously, Article 5Circular 152/2011/TT-BTCalso provides for the vtv5 trực tiếp bóng đá hôm nay base for environmental protection vtv5 trực tiếp bóng đá hôm nay applicable to imported goods as follows:
vtv5 trực tiếp bóng đá hôm nay Base
The vtv5 trực tiếp bóng đá hôm nay base for environmental protection vtv5 trực tiếp bóng đá hôm nay is the taxable volume of goods and the absolute vtv5 trực tiếp bóng đá hôm nay rate.
1. The taxable volume of goods is regulated as follows:
1.1. For domestically produced goods, the taxable volume of goods is the volume of goods produced and sold, exchanged, internally consumed, given as gifts, promotional, or advertising.
1.2. For imported goods, the taxable volume of goods is the imported volume of goods.
In cases where the taxable volume of goods exported, sold, and imported is calculated in units of measure different from the vtv5 trực tiếp bóng đá hôm nay calculation unit specified in the Environmental Protection vtv5 trực tiếp bóng đá hôm nay Table issued by the Standing Committee of the National Assembly, it shall be converted to the vtv5 trực tiếp bóng đá hôm nay calculation unit specified in the Environmental Protection vtv5 trực tiếp bóng đá hôm nay Table for vtv5 trực tiếp bóng đá hôm nay calculation.
1.3. For composite fuels containing petroleum-based gasoline, oil, lubricants, and biofuels, the taxable volume of goods in the period is the volume of petroleum-based gasoline, oil, lubricants in the composite fuel imported or produced and sold, exchanged, given, or used internally, converted into the vtv5 trực tiếp bóng đá hôm nay calculation unit of the corresponding goods. The determination methods are as follows:
...
Thus,for imported mazut, the vtv5 trực tiếp bóng đá hôm nay base for environmental protection vtv5 trực tiếp bóng đá hôm nay is the imported volume of goods.
Note:For cases where the taxable volume of goods exported, sold, and imported is calculated in units of measure different from the vtv5 trực tiếp bóng đá hôm nay calculation unit specified in the Environmental Protection vtv5 trực tiếp bóng đá hôm nay Table issued by the Standing Committee of the National Assembly, it shall be converted to the vtv5 trực tiếp bóng đá hôm nay calculation unit specified in the Environmental Protection vtv5 trực tiếp bóng đá hôm nay Table for vtv5 trực tiếp bóng đá hôm nay calculation.
Is Mazut subject to environmental protection vtv5 trực tiếp bóng đá hôm nay in Vietnam? (Image from the Internet)
How to determine the environmental protection vtv5 trực tiếp bóng đá hôm nay amount for imported mazut in Vietnam?
Based on Clause 1, Article 8Law on Environmental Protection vtv5 trực tiếp bóng đá hôm nay 2010, the vtv5 trực tiếp bóng đá hôm nay rates applicable to mazut are regulated as follows:
| Goods | Unit of Measure | vtv5 trực tiếp bóng đá hôm nay Rate (VND/1 unit of goods) |
| Gasoline, oil, lubricants | ||
| Gasoline, 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 | Liter | 300-2,000 |
| Lubricating oil | Liter | 300-2,000 |
| Lubricating grease | Kg | 300-2,000 |
The environmental protection vtv5 trực tiếp bóng đá hôm nay amount applicable to imported mazut is 300 VND/unit of goods to 2,000 VND/unit of goods.
Simultaneously, according to Article 4Circular 152/2011/TT-BTC, the environmental protection vtv5 trực tiếp bóng đá hôm nay amount payable when dealing in mazut is determined by the following formula:
| Environmental Protection vtv5 trực tiếp bóng đá hôm nay Payable | = | Taxable Volume of Goods | x | Absolute vtv5 trực tiếp bóng đá hôm nay Rate per Unit of Goods |
Thus, the environmental protection vtv5 trực tiếp bóng đá hôm nay amount when importing mazut is determined according to the formula above.
When is the environmental protection vtv5 trực tiếp bóng đá hôm nay applicable for imported mazut in Vietnam?
The time for vtv5 trực tiếp bóng đá hôm nay calculation is regulated in Article 9Law on Environmental Protection vtv5 trực tiếp bóng đá hôm nay 2010as follows:
Time for vtv5 trực tiếp bóng đá hôm nay Calculation
1. For domestically produced goods sold, exchanged, given as gifts, the time for vtv5 trực tiếp bóng đá hôm nay calculation is the time of transfer of ownership or usage rights of goods.
2. For domestically produced goods brought into internal consumption, the time for vtv5 trực tiếp bóng đá hôm nay calculation is the time when the goods are brought into use.
3. For imported goods, the time for vtv5 trực tiếp bóng đá hôm nay calculation is the time of customs declaration registration.
4. For gasoline, oil produced or imported for sale, the time for vtv5 trực tiếp bóng đá hôm nay calculation is the time when the wholesaler sells the gasoline or oil.
Thus,for imported mazut, the time for vtv5 trực tiếp bóng đá hôm nay calculation is from the time of customs declaration registration.
