Submission location for environmental protection trực tiếp bóng đá euro hôm nay declaration for petroleum, coal extracted and sold in Vietnam

Submission location for environmental protection trực tiếp bóng đá euro hôm nay declaration for petroleum, coal extracted and sold in Vietnam

According to Clause 4, Article 11 ofDecree 126/2020/ND-CPas amended by Clause 6, Article 1 ofDecree 91/2022/ND-CP, the submission location for the environmental protection trực tiếp bóng đá euro hôm nay declaration for petroleum, coal extracted and sold in Vietnam is specified as follows:

* For petrol and oil:

- Key traders directly importing, producing, and mixing petrol and oil should submit the trực tiếp bóng đá euro hôm nay declaration dossier to their direct managing trực tiếp bóng đá euro hôm nay authority for the quantity of petrol and oil directly exported, sold (including internal consumption, product exchange, returning entrusted imports, and sales to organizations and individuals other than dependent units or subsidiaries as per theLuật xoilac tv trựcof key traders). Excludes the quantity of petrol and oil sold or imported on behalf of other key traders.

Subsidiaries as per theLuật xoilac tv trựcand dependent units of subsidiaries or key traders should submit the trực tiếp bóng đá euro hôm nay declaration dossier to their direct managing trực tiếp bóng đá euro hôm nay authority for the quantity of petrol and oil sold to organizations and individuals other than subsidiaries of key traders and dependent units of subsidiaries.

- Key traders or their subsidiaries having dependent units operating in a different province or centrally run city from the headquarters of key traders or their subsidiaries must submit the trực tiếp bóng đá euro hôm nay declaration dossier as prescribed by the Minister of Finance.

* For domestic coal mining and consumption:

Enterprises conducting mining and consuming domestic coal by managing and assigning subsidiaries or dependent units for mining, processing, and consumption should have the unit responsible for coal consumption file the trực tiếp bóng đá euro hôm nay declaration for the total environmental protection trực tiếp bóng đá euro hôm nay amount arising from taxable coal mining. The trực tiếp bóng đá euro hôm nay declaration dossier should be submitted to the direct managing trực tiếp bóng đá euro hôm nay authority along with the trực tiếp bóng đá euro hôm nay determination table for each locality where coal mining companies are headquartered as stipulated by the Minister of Finance.

Submission location for environmental protection trực tiếp bóng đá euro hôm nay declaration for petroleum, coal extracted and sold in Vietnam(Image from the Internet)

Who is subject to environmental protection trực tiếp bóng đá euro hôm nay in Vietnam?

According to Article 3 of theLaw on Environmental Protection 2010, subjects of environmental protection trực tiếp bóng đá euro hôm nay include:

- Petrol, oil, grease, including:

+ Petrol, except ethanol;

+ Jet fuel;

+ Diesel oil;

+ Kerosene;

+ Fuel oil;

+ Lubricants;

+ Grease.

- Coal, including:

+ Brown coal;

+ Anthracite;

+ Fat coal;

+ Other coal.

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

- Plastic bags subject to taxation.

- Pesticides that are restricted for use.

- Termite control chemicals that are restricted for use.

- Forest product preservatives that are restricted for use.

- Warehouse disinfectants that are restricted for use.

- In cases where there is a necessity to add other taxable subjects for different periods, the Standing Committee of the National Assembly shall consider and stipulate accordingly.

Who is exempt fromenvironmental protection trực tiếp bóng đá euro hôm nay in Vietnam?

According to Article 4 of theLaw on Environmental Protection 2010, non-taxable subjects include:

- Goods not specified in Article 3 of theLaw on Environmental Protection 2010are not subject to environmental protection trực tiếp bóng đá euro hôm nay.

- Goods specified in Article 3 of theLaw on Environmental Protection 2010are not subject to environmental protection trực tiếp bóng đá euro hôm nay in the following cases:

+ Goods transiting or transshipping via Vietnamese border gates or borders under the law, including goods transported from exporting countries to importing countries via Vietnamese border gates without completing import procedures into Vietnam and without completing export procedures out of Vietnam; goods in transit across Vietnamese border gates or borders based on agreements signed between the Government of Vietnam and foreign governments or agreements between agencies/representatives authorized by the Government of Vietnam and foreign governments as per the law;

+ Temporarily imported goods re-exported within the period prescribed by the law;

+ Goods directly exported by manufacturing establishments or consigned for export businesses for export, except cases where organizations, households, and individuals buy goods subject to environmental protection trực tiếp bóng đá euro hôm nay for export.

Who are the taxpayers of environmental protection trực tiếp bóng đá euro hôm nay in Vietnam?

According to Article 5 of theLaw on Environmental Protection 2010, taxpayers include:

- Taxpayers of environmental protection trực tiếp bóng đá euro hôm nay are organizations, households, and individuals producing or importing taxable goods as specified in Article 3 of theLaw on Environmental Protection 2010.

- Specific cases of environmental protection taxpayers are defined as follows:

+ In the case of entrusted import of goods, the entrusted importer is the taxpayer;

+ Organizations, households, and individuals acting as intermediaries for purchasing small-scale mined coal without invoices proving that the environmental protection trực tiếp bóng đá euro hôm nay has been paid should be the taxpayers.