What are vtv5 trực tiếp bóng đá hôm nay cases of distribution of obligations to environmental protection tax in Vietnam?
What are vtv5 trực tiếp bóng đá hôm nay cases of distribution of obligations to environmental protection tax in Vietnam?
Under Clause 1 Article 16Circular 80/2021/TT-BTC, cases of distribution of obligations to environmental protection tax in Vietnam shall refer to vtv5 trực tiếp bóng đá hôm nay following provisions:
- Wholesalers or their subsidiary companies that have dependent units in other provinces and these dependent units do not declare environment protection tax themselves, vtv5 trực tiếp bóng đá hôm nay wholesalers or vtv5 trực tiếp bóng đá hôm nay subsidiary companies shall declare environment protection tax with their supervisory tax authorities; calculate and distribute tax payable in each province in accordance with regulations of vtv5 trực tiếp bóng đá hôm nay Minister of Finance (Point a.2 Clause 4 Article 11Decree No. 126/2020/ND-CP).
- For coal extracted and sold domestically: If an enterprise authorizes its subsidiary companies or dependent units to extract and sell coal domestically, vtv5 trực tiếp bóng đá hôm nay units assigned to sell coal shall declare vtv5 trực tiếp bóng đá hôm nay environment protection tax on vtv5 trực tiếp bóng đá hôm nay coal that is extracted and subject to tax, and submit tax declaration dossiers to their supervisory tax authorities together with vtv5 trực tiếp bóng đá hôm nay document specifying tax paid in each province where vtv5 trực tiếp bóng đá hôm nay extracting companies are located in accordance with regulations of vtv5 trực tiếp bóng đá hôm nay Minister of Finance. (Point b Clause 4 Article 11Decree No. 126/2020/ND-CPas amended by Clause 6 Article 1Decree No. 91/2022/ND-CP).
Thus,vtv5 trực tiếp bóng đá hôm nay distribution of obligations to environmental protection tax in Vietnam applies in cases of petrol and oil trading and enterprises involved in coal mining and domestic coal consumption.
What are vtv5 trực tiếp bóng đá hôm nay cases of distribution of obligations to environmental protection tax in Vietnam?? (Image from vtv5 trực tiếp bóng đá hôm nay Internet)
How to calculate vtv5 trực tiếp bóng đá hôm nay distributed environmental protection tax amount in Vietnam?
Under Clause 2 Article 16Circular 80/2021/TT-BTC, vtv5 trực tiếp bóng đá hôm nay method of calculating vtv5 trực tiếp bóng đá hôm nay distributed environmental protection tax amount in Vietnam is stipulated as follows:
- Distribution of environment protection tax on oil and gas;
Environment protection tax payable in each province where a dependent unit is located equals (=) environment protection tax payable in each province on each petroleum product. Environmental protection tax payable in each province on each petroleum product equals (=) environment protection tax payable on each petroleum product multiplied by (x) vtv5 trực tiếp bóng đá hôm nay ratio (%) of quantity of each petroleum product which is subject to environment protection tax sold by vtv5 trực tiếp bóng đá hôm nay dependent unit to total quantity of petroleum product which is subject to environment protection tax sold by vtv5 trực tiếp bóng đá hôm nay taxpayer.
- Distribution of environment protection tax on coal extracted and sold domestically:
Environmental protection tax payable in each province where vtv5 trực tiếp bóng đá hôm nay coal extraction company is located shall be determined as follows:
|
Percentage (%) of domestic coal consumption in vtv5 trực tiếp bóng đá hôm nay period |
= |
Domestic coal consumption in vtv5 trực tiếp bóng đá hôm nay period |
|
Total coal consumption in vtv5 trực tiếp bóng đá hôm nay period |
|
Resource royalty payable in provinces where coal is extracted |
= |
Percentage (%) of domestic coal consumption in vtv5 trực tiếp bóng đá hôm nay period |
x |
Coal purchased by units in provinces where coal is extracted |
x |
Fixed tax on 1 tonne of coal consumed |
What are vtv5 trực tiếp bóng đá hôm nay regulations ondeclaring and paying environmental protection tax in Vietnam?
Under Clause 3 Article 16Circular 80/2021/TT-BTC, after distribution, taxpayers shall declare and pay environmental protection tax as follows:
(1) Oil and gas:
In case dependent units or subsidiary companies of vtv5 trực tiếp bóng đá hôm nay wholesaler do business in provinces other than vtv5 trực tiếp bóng đá hôm nay provinces in which vtv5 trực tiếp bóng đá hôm nay wholesaler and subsidiary company of vtv5 trực tiếp bóng đá hôm nay wholesaler are headquartered and do not do accounting separately, vtv5 trực tiếp bóng đá hôm nay wholesaler and vtv5 trực tiếp bóng đá hôm nay subsidiary companies of vtv5 trực tiếp bóng đá hôm nay wholesaler shall declare environment protection tax and submit vtv5 trực tiếp bóng đá hôm nay tax declaration dossier according to Form No. 01/TBVMT, vtv5 trực tiếp bóng đá hôm nay environment protection tax distribution sheet according to Form No. 01-2/TBVMT in Appendix II hereof to vtv5 trực tiếp bóng đá hôm nay supervisory tax authorities; pay tax in vtv5 trực tiếp bóng đá hôm nay provinces where vtv5 trực tiếp bóng đá hôm nay dependent units are located in accordance with Clause 4 Article 12 ofCircular 80/2021/TT-BTC.
- Pay environmental protection tax: Environmental protection tax payers shall pay vtv5 trực tiếp bóng đá hôm nay allocated tax amount to vtv5 trực tiếp bóng đá hôm nay province where vtv5 trực tiếp bóng đá hôm nay dependent unit is headquartered based on vtv5 trực tiếp bóng đá hôm nay payable tax amount for each province entitled to allocated revenue to prepare vtv5 trực tiếp bóng đá hôm nay payment voucher and remit vtv5 trực tiếp bóng đá hôm nay money to vtv5 trực tiếp bóng đá hôm nay state budget as stipulated.
vtv5 trực tiếp bóng đá hôm nay State Treasury receiving vtv5 trực tiếp bóng đá hôm nay state budget payment voucher from vtv5 trực tiếp bóng đá hôm nay taxpayer shall record vtv5 trực tiếp bóng đá hôm nay revenue for each area receiving allocated revenue.
(2) Distribution of environment protection tax on coal extracted and sold domestically:
- In case an enterprise that extracts and sells coal domestically by assigning vtv5 trực tiếp bóng đá hôm nay extraction, processing and sale to its subsidiary companies or dependent units, vtv5 trực tiếp bóng đá hôm nay units assigned to sell coal shall declare environment protection tax on vtv5 trực tiếp bóng đá hôm nay entire amount of coal extracted and submit vtv5 trực tiếp bóng đá hôm nay tax declaration dossier according to Form No. 01/TBVMT (download), vtv5 trực tiếp bóng đá hôm nay environment protection tax distribution sheet according to Form No. 01-2/TBVMT in Appendix II ofCircular 80/2021/TT-BTC(download) to vtv5 trực tiếp bóng đá hôm nay supervisory tax authority; pay tax in vtv5 trực tiếp bóng đá hôm nay province where vtv5 trực tiếp bóng đá hôm nay coal extraction company is located in accordance with Clause 4 Article 12 ofCircular 80/2021/TT-BTC.
- Pay environmental protection tax: Environmental protection tax payers shall pay vtv5 trực tiếp bóng đá hôm nay allocated tax amount to vtv5 trực tiếp bóng đá hôm nay province where vtv5 trực tiếp bóng đá hôm nay dependent unit is headquartered based on vtv5 trực tiếp bóng đá hôm nay payable tax amount for each province entitled to allocated revenue to prepare vtv5 trực tiếp bóng đá hôm nay payment voucher and remit vtv5 trực tiếp bóng đá hôm nay money to vtv5 trực tiếp bóng đá hôm nay state budget as stipulated.
vtv5 trực tiếp bóng đá hôm nay State Treasury receiving vtv5 trực tiếp bóng đá hôm nay state budget payment voucher from vtv5 trực tiếp bóng đá hôm nay taxpayer shall record vtv5 trực tiếp bóng đá hôm nay revenue for each area receiving allocated revenue.
