Shall petrol lịch trực tiếp bóng đá hôm nay oil be eligible for a 50% environmental protection tax reduction in Vietnam in 2025?
Shall petrol lịch trực tiếp bóng đá hôm nay oil be eligible for a50% environmental protection tax reduction in Vietnam in 2025?
Pursuant to Article 1 ofResolution 60/2024/UBTVQH15, the environmental protection tax rates for petrol, oil, lịch trực tiếp bóng đá hôm nay lubricants from January 1, 2025, to December 31, 2025, are stipulated as follows:
(1) Petrol, excluding ethanol: 2,000 VND/liter.
(2) Aviation fuel: 1,000 VND/liter.
(3) Diesel oil: 1,000 VND/liter.
(4) Kerosene: 600 VND/liter.
(5) Fuel oil: 1,000 VND/liter.
(6) Lubricating oil: 1,000 VND/liter.
(7) Lubricating grease: 1,000 VND/kg.
Thus, it can be seen that in 2025 from January 1, 2025, to December 31, 2025, the environmental protection tax on petrol lịch trực tiếp bóng đá hôm nay oil will continue to be reduced by 50% compared to the Tax Schedule specified in Section 1, Clause 1, Article 1 ofResolution 579/2018/UBTVQH14.
Shall petrol lịch trực tiếp bóng đá hôm nay oil be eligible for a 50% environmental protection tax reduction in Vietnam in 2025?(Image from internet)
When is the environmental protection tax calculated for petrol lịch trực tiếp bóng đá hôm nay oil in Vietnam?
Pursuant to Article 6 ofCircular 152/2011/TT-BTC, the time for calculating the environmental protection tax is regulated as follows:
Time for Tax Calculation
- For goods manufactured lịch trực tiếp bóng đá hôm nay sold, exchanged, gifted, promotional, or advertised, the tax calculation time is the time of transfer of ownership or the right to use the goods.
- For internally used manufactured goods, the tax calculation time is when the goods are put into use.
- For imported goods, the tax calculation time is when the customs declaration is registered, except for imported petrol lịch trực tiếp bóng đá hôm nay oil for sale as regulated in Clause 4 of this Article.
- For petrol lịch trực tiếp bóng đá hôm nay oil manufactured or imported for sale, the tax calculation time is when the focal point enterprise sells the petrol lịch trực tiếp bóng đá hôm nay oil.
Thus, the time for calculating the environmental protection tax on petrol lịch trực tiếp bóng đá hôm nay oil manufactured or imported for sale is determined as when the focal point enterprise sells the petrol lịch trực tiếp bóng đá hôm nay oil.
What are regulations ondeclaration lịch trực tiếp bóng đá hôm nay payment of environmental protection tax on petrol lịch trực tiếp bóng đá hôm nay oil in Vietnam?
Based on point 2.2, Clause 2, Article 7 ofCircular 152/2011/TT-BTC, supplemented by Article 4 ofCircular 159/2012/TT-BTC, the declaration lịch trực tiếp bóng đá hôm nay payment of environmental protection tax on petrol lịch trực tiếp bóng đá hôm nay oil is regulated as follows:
Key petrol lịch trực tiếp bóng đá hôm nay oil trading companies must register, declare, lịch trực tiếp bóng đá hôm nay pay the environmental protection tax into the state budget at the local tax office where they declare lịch trực tiếp bóng đá hôm nay pay value-added tax, specifically:
- Key petrol lịch trực tiếp bóng đá hôm nay oil trading companies that directly import, produce, process petrol lịch trực tiếp bóng đá hôm nay oil (collectively known as focal point units) declare lịch trực tiếp bóng đá hôm nay pay tax at the locality where their head office is located for the volume of petrol lịch trực tiếp bóng đá hôm nay oil these units directly export lịch trực tiếp bóng đá hôm nay sell, including exports for internal use, exchanges for other goods, returns of imports under commission import, lịch trực tiếp bóng đá hôm nay sales to other organizations lịch trực tiếp bóng đá hôm nay individuals outside the focal point unit’s system (including companies in which the focal point unit holds a stake of 50% or less); excluding volumes exported lịch trực tiếp bóng đá hôm nay sold lịch trực tiếp bóng đá hôm nay imported under commission for other key petroleum trading companies.
- Independent accounting member units under the focal point unit; branches under the focal point unit; joint-stock companies in which the focal point unit holds a controlling stake (more than 50%) or branches under these member units lịch trực tiếp bóng đá hôm nay branches under the above-mentioned joint-stock companies (collectively known as member units) declare lịch trực tiếp bóng đá hôm nay pay tax at the locality where their headquarters are located for the volume they export lịch trực tiếp bóng đá hôm nay sell to organizations lịch trực tiếp bóng đá hôm nay individuals outside their system.
- Other organizations directly importing, producing, lịch trực tiếp bóng đá hôm nay processing petrol lịch trực tiếp bóng đá hôm nay oil declare lịch trực tiếp bóng đá hôm nay pay tax at the local tax office where value-added tax is declared lịch trực tiếp bóng đá hôm nay paid when exporting lịch trực tiếp bóng đá hôm nay selling petrol lịch trực tiếp bóng đá hôm nay oil.
- In cases where petrol lịch trực tiếp bóng đá hôm nay oil are used as raw materials for blending biofuel but have not declared lịch trực tiếp bóng đá hôm nay paid the environmental protection tax, upon exporting biofuel, the biofuel selling unit must declare lịch trực tiếp bóng đá hôm nay pay the environmental protection tax as regulated.
- In cases where petrol, oil, or lubricants are imported for other purposes not for sale; lubricating oil lịch trực tiếp bóng đá hôm nay grease are individually packaged upon import with materials, parts for aircraft, or with machinery lịch trực tiếp bóng đá hôm nay equipment, the taxpayer declares lịch trực tiếp bóng đá hôm nay pays the environmental protection tax to the customs office.
- Petrol lịch trực tiếp bóng đá hôm nay oil are exported lịch trực tiếp bóng đá hôm nay sold according to the quantity recorded on invoices lịch trực tiếp bóng đá hôm nay documents of export or sale, lịch trực tiếp bóng đá hôm nay the taxpayer must declare lịch trực tiếp bóng đá hôm nay pay the environmental protection tax according to the quantity recorded on those invoices lịch trực tiếp bóng đá hôm nay documents.
Who Are the Payers of Environmental Protection Tax?
According to Article 3 ofCircular 152/2011/TT-BTC, those who are required to pay environmental protection tax are specified as follows:
- Payers of environmental protection tax are organizations, households, lịch trực tiếp bóng đá hôm nay individuals that produce or import goods subject to tax as defined in Article 1 ofCircular 152/2011/TT-BTC.
- Specific cases for payers of the environmental protection tax are outlined as follows:
+ Individuals or organizations entrusted with importing goods are taxpayers, regardless of the form of entrusted import lịch trực tiếp bóng đá hôm nay delivery to the entrusting party or entrusted import.
+ Organizations, households, lịch trực tiếp bóng đá hôm nay individuals that manufacture, receive processing, lịch trực tiếp bóng đá hôm nay are entrusted to sell goods into the Vietnamese market are taxpayers. In cases where the organization, household, or individual is only a processor lịch trực tiếp bóng đá hôm nay not entrusted to sell, the entity that contracts the processing is the taxpayer when the goods are exported or sold in Vietnam.
+ In cases where organizations, households, or individuals are the focal point in collecting small-scale exploited coal, lịch trực tiếp bóng đá hôm nay cannot present documents proving the goods have paid the environmental protection tax, they are the taxpayers.
