What are trực tiếp bóng đá euro hôm nay applicable environmental protection tax rates in Vietnam?
What objectsare subject to trực tiếp bóng đá euro hôm nay environmental protection tax in Vietnam?
According to Article 3 of trực tiếp bóng đá euro hôm nayLaw on Environmental Protection Tax 2010and Article 1 ofCircular 152/2011/TT-BTC, as amended by Article 1 ofCircular 159/2012/TT-BTC):
Objects subject to trực tiếp bóng đá euro hôm nay environmental protection tax include:
- Petrol, oil and grease, including:
+ Petrol, except ethanol;
+ Jet fuel;
+ Diesel fuel;
+ Kerosene;
+ Fuel oil;
+ Lubricants;
+ Grease.
Petrol, oil and grease specified in this Clause include all kinds of petrol, oil and grease (below collectively referred to as petrol and oil) of fossil origin which are sold in Vietnam, excluding bio-preparations (such as ethanol, vegetable oil, animal fat, etc.).
For mixed fuel containing bio-fuel and petrol and oil of fossil origin, environmental protection tax shall be calculated and collected only for trực tiếp bóng đá euro hôm nay volume of petrol and oil of fossil origin.
- Coals, including:
+ Lignite (brown coal);
+ Anthracite coal;
+ Fat coal;
+ Other coals.
- Hydrochlorofluorocarbon (HCFC) solution, meaning a group of trực tiếp bóng đá euro hôm nay ozone layer-depleting substances used as refrigerant in cooling equipment and semi-conductor industry, which are domestically produced, imported separately or in imported refrigeration electric equipment.
- Taxable plastic bags (soft plastic bags)
Taxable nylon bags (plastic bags) re thin plastic bags and packages, that open at trực tiếp bóng đá euro hôm nay top and may store products therein, made of HPDE (high density polyethylene resin), LDPE (low density polyethylene) or LLDPE (linear low density polyethylene resin), except for packages of pre-packed goods that satisfy trực tiếp bóng đá euro hôm nay eco-friendly standards as from being issue with theCertificate of Eco-friendly nylon bag as prescribed by trực tiếp bóng đá euro hôm nay Ministry of Natural Resources and Environment.
- Herbicides restricted from use.
- Termiticides restricted from use.
- Forest product preservatives restricted from use.
- Storehouse disinfectants restricted from use.
- When it is necessary to supplement other taxable objects as per period, trực tiếp bóng đá euro hôm nay National Assembly Standing Committee shall consider and regulate.
What are trực tiếp bóng đá euro hôm nay applicable environmental protection tax rates in Vietnam? (Image from trực tiếp bóng đá euro hôm nay Internet)
What are trực tiếp bóng đá euro hôm nay applicableenvironmental protection tax rates in Vietnam?
* Environmental protection tax rates for petrol, oil and grease:
- trực tiếp bóng đá euro hôm nay environmental protection tax rates for petrol, oil and grease from January 1, 2024, to December 31, 2024, are reduced according to trực tiếp bóng đá euro hôm nay provisions oftrực tiếp bóng đá việt nam hômas follows:
| No. | Goods | Unit of measure | Tax rate (VND/unit) |
|---|---|---|---|
| 1 | petrol, except ethanol | liter | 2,000 |
| 2 | Jet fuel | liter | 1,000 |
| 3 | Diesel oil | liter | 1,000 |
| 4 | Kerosene | liter | 600 |
| 5 | Fuel oil (mazut) | liter | 1,000 |
| 6 | Lubricants | liter | 1,000 |
| 7 | grease | kg | 1,000 |
- trực tiếp bóng đá euro hôm nay environmental protection tax rates for Petrol, oil and grease from January 1, 2025, are prescribed bylịch trực tiếp bóng đá hôm nayas follows:
| No. | Goods | Unit of measure | Tax rate (VND/unit) |
|---|---|---|---|
| 1 | petrol, except ethanol | liter | 4,000 |
| 2 | Jet fuel | liter | 3,000 |
| 3 | Diesel oil | liter | 2,000 |
| 4 | Kerosene | liter | 1,000 |
| 5 | Fuel oil (mazut) | liter | 2,000 |
| 6 | Lubricants | liter | 2,000 |
| 7 | grease | kg | 2,000 |
* Environmental protection tax rates for other taxable objects:
trực tiếp bóng đá euro hôm nay environmental protection tax rates for other taxable objects are prescribed bylịch trực tiếp bóng đá hôm nayas follows:
| No. | Goods | Unit of measure | Tax rate (VND/unit) |
|---|---|---|---|
| I | Coal | ||
| 1 | Lignite | ton | 15,000 |
| 2 | Anthracite coal | ton | 30,000 |
| 3 | Fat coal | ton | 15,000 |
| 4 | Other coals | ton | 15,000 |
| II | Hydro-chloro-fluoro-carbon (HCFC) solution, including HCFC solution in mixtures containing HCFC | kg | 5,000 |
| III | Taxable plastic bags | kg | 50,000 |
| IV | Herbicides restricted for use | kg | 500 |
| V | Termiticides restricted for use | kg | 1,000 |
| VI | Forest product preservatives restricted from use | kg | 1,000 |
| VII | Storehouse disinfectants restricted from use | kg | 1,000 |
When is trực tiếp bóng đá euro hôm nay environmental protection taxable timein Vietnam?
Under Article 9 of trực tiếp bóng đá euro hôm nayEnvironmental Protection Tax Law 2010, trực tiếp bóng đá euro hôm nay provisions are as follows:
- For goods manufactured, sold, exchanged, donated, taxable time is trực tiếp bóng đá euro hôm nay time transferring trực tiếp bóng đá euro hôm nay ownership or right to use goods.
- For manufactured goods brought into internal consumption, taxable time is trực tiếp bóng đá euro hôm nay time when taxable goods brought into use.
- For imported goods, taxable time is trực tiếp bóng đá euro hôm nay time of registration of customs declarations.
- For petrol, petroleum produced or imported for sale, taxable time is trực tiếp bóng đá euro hôm nay time when trực tiếp bóng đá euro hôm nay business hub of petrol and oil sold.
What are trực tiếp bóng đá euro hôm nay cases of refund ofenvironmental protection tax in Vietnam?
Under Article 11 of trực tiếp bóng đá euro hôm nayEnvironmental Protection Tax Law 2010, environmental protection tax is refunded in trực tiếp bóng đá euro hôm nay following cases:
- Imported goods are still stored in warehouse, storage at trực tiếp bóng đá euro hôm nay border gate and are subject to be supervised by trực tiếp bóng đá euro hôm nay customs authority for re-export to foreign countries;
- Imported goods to transport, sell abroad through agents in Vietnam; petrol, petrol sold for vehicles of foreign firms on trực tiếp bóng đá euro hôm nay route through Vietnam's ports or means of Vietnam's transportation on international transport road under trực tiếp bóng đá euro hôm nay provisions of law;
- Goods temporarily imported for re-export by business mode of temporary import for re-export.
- Goods imported by trực tiếp bóng đá euro hôm nay importer re-exporting to foreign countries;
- Goods temporarily imported for participation in fairs, exhibitions and introduction of products in accordance with trực tiếp bóng đá euro hôm nay law when re-exported to foreign countries.
