What are xoilac tv trực tiếp bóng đá hôm nay tax incentive policies in environmental protection in Vietnam?
What are xoilac tv trực tiếp bóng đá hôm nay tax incentive policies in environmental protection in Vietnam?
Based on Article 134 ofDecree 08/2022/ND-CP(amended by clause 49, Article 1 ofNghị định 05/2025/NĐ-CP) stipulating xoilac tv trực tiếp bóng đá hôm nay tax incentive policies in environmental protection from January 6, 2025, are detailed as follows:
(1) Corporate income tax incentives
Enterprise income generated from investment projects within xoilac tv trực tiếp bóng đá hôm nay List of environmentally protective activities that are given incentives and support as stipulated in clauses 1 and 2 of Appendix XXX issued together withDecree 08/2022/ND-CPshall enjoy corporate income tax incentives in accordance with xoilac tv trực tiếp bóng đá hôm nay law on corporate income tax.
(2) Export tax incentives
Products manufactured from recycling, waste treatment activities within xoilac tv trực tiếp bóng đá hôm nay List of environmentally protective activities that are given incentives and support as stipulated in subsection (đ), clause 2 of Appendix XXX issued together withDecree 08/2022/ND-CPare exempt from export taxes as stipulated by xoilac tv trực tiếp bóng đá hôm nay laws on export and import taxes when meeting all xoilac tv trực tiếp bóng đá hôm nay following criteria:
- Manufactured from recycling, waste treatment activities of xoilac tv trực tiếp bóng đá hôm nay project or facility in compliance with xoilac tv trực tiếp bóng đá hôm nay environmental license, component environmental license granted by a competent state agency according to legal regulations, excluding products made from materials sourced from recycling, waste treatment activities of other organizations or individuals;
- Meets xoilac tv trực tiếp bóng đá hôm nay conditions ensuring xoilac tv trực tiếp bóng đá hôm nay quality of xoilac tv trực tiếp bóng đá hôm nay exported goods as stipulated by xoilac tv trực tiếp bóng đá hôm nay laws on product and goods quality;
- Production activities conform with xoilac tv trực tiếp bóng đá hôm nay business sectors and objectives stipulated in xoilac tv trực tiếp bóng đá hôm nay investment registration certificate or xoilac tv trực tiếp bóng đá hôm nay decision approving xoilac tv trực tiếp bóng đá hôm nay investment policy (in case xoilac tv trực tiếp bóng đá hôm nay project is granted an investment registration certificate or policy acceptance decision) or equivalent legal documents;
- Uses waste as production material; does not use imported scrap material from abroad.
xoilac tv trực tiếp bóng đá hôm nay quantity of products exempt from export tax is calculated based on xoilac tv trực tiếp bóng đá hôm nay volume obtained from recycling, waste treatment activities present in xoilac tv trực tiếp bóng đá hôm nay products proposed for tax exemption (excluding additives; imported scrap from abroad for production; materials sourced from recycling, waste treatment activities of other organizations or individuals).
Organizations and individuals must declare xoilac tv trực tiếp bóng đá hôm nay volume of products proposed for export tax exemption based on actual recycling, waste treatment activities of xoilac tv trực tiếp bóng đá hôm nay business and documents proving xoilac tv trực tiếp bóng đá hôm nay fulfillment of xoilac tv trực tiếp bóng đá hôm nay criteria stipulated in (i), (ii), (iii), (iv) using xoilac tv trực tiếp bóng đá hôm nay form specified in Appendix XXXIa issued together withDecree 08/2022/ND-CPand are accountable before xoilac tv trực tiếp bóng đá hôm nay law for xoilac tv trực tiếp bóng đá hôm nay accuracy of xoilac tv trực tiếp bóng đá hôm nay declarations, providing information for customs authorities to review and process tax exemption according to regulations.
Before March 31 of xoilac tv trực tiếp bóng đá hôm nay following year, xoilac tv trực tiếp bóng đá hôm nay customs authority where export tax exemption procedures were conducted must report information on enterprises eligible for export tax exemption along with xoilac tv trực tiếp bóng đá hôm nay volume and types of exported goods from recycling, waste treatment activities to xoilac tv trực tiếp bóng đá hôm nay agency that issued xoilac tv trực tiếp bóng đá hôm nay environmental license, component environmental license for implementing management measures and inspection of xoilac tv trực tiếp bóng đá hôm nay enterprise's recycling, waste treatment activities according to xoilac tv trực tiếp bóng đá hôm nay law on environmental protection. Tax inspections and audits are conducted in accordance with xoilac tv trực tiếp bóng đá hôm nay law on tax administration.
Organizations and individuals must report xoilac tv trực tiếp bóng đá hôm nay results of export tax exemption from recycling, waste treatment activities in xoilac tv trực tiếp bóng đá hôm nay periodic environmental protection performance report of xoilac tv trực tiếp bóng đá hôm nay project or facility.
(3) Import tax incentives
Machinery, equipment, vehicles, tools, and specialized materials utilized in waste treatment projects and environmental protection are exempt from import tax according to xoilac tv trực tiếp bóng đá hôm nay laws on export and import taxes when meeting all xoilac tv trực tiếp bóng đá hôm nay following criteria:
- Specialized machinery, equipment, vehicles, tools, and materials imported for use in waste treatment projects, environmental protection for projects, facilities implementing concentrated municipal waste collection, transport, treatment services, and concentrated municipal wastewater treatment services approved by a competent authority as per investment law;
- Specialized machinery, equipment, vehicles, tools, and materials imported for use in waste treatment projects, environmental protection projects as stated in xoilac tv trực tiếp bóng đá hôm nay feasibility study report or equivalent documents with xoilac tv trực tiếp bóng đá hôm nay feasibility study report of xoilac tv trực tiếp bóng đá hôm nay investment project, expanded investment project according to legal regulations on investment, public investment, public-private partnership investment, construction;
- Investment projects, facilities have been approved by competent authorities with environmental impact assessment report results or have been granted environmental licenses as defined.
- Specialized machinery, equipment, vehicles, tools, and materials do not belong to xoilac tv trực tiếp bóng đá hôm nay List of machinery, equipment, spare parts, special-use transport, raw materials, materials, or semi-finished products produced domestically issued by xoilac tv trực tiếp bóng đá hôm nay Minister of Planning and Investment.
Organizations and individuals are only entitled to import tax exemption when importing specialized machinery, equipment, vehicles, tools, and materials for projects, facilities executing municipal solid waste collection, transportation, treatment services, and municipal wastewater treatment services of xoilac tv trực tiếp bóng đá hôm nay investment project, facility. Organizations and individuals are responsible before xoilac tv trực tiếp bóng đá hôm nay law for xoilac tv trực tiếp bóng đá hôm nay accuracy when declaring, providing information on xoilac tv trực tiếp bóng đá hôm nay type, quantity of machinery, equipment, vehicles, tools, and materials imported and documents proving fulfillment of xoilac tv trực tiếp bóng đá hôm nay aforementioned criteria using xoilac tv trực tiếp bóng đá hôm nay form specified in Appendix XXXIb issued together withDecree 08/2022/ND-CPand are accountable before xoilac tv trực tiếp bóng đá hôm nay law for xoilac tv trực tiếp bóng đá hôm nay accuracy when declaring, providing information for customs authorities to review and process tax exemption according to regulations.
(4) Other tax, fee, and charge incentive policies are implemented in accordance with xoilac tv trực tiếp bóng đá hôm nay law on taxes, fees, and charges.
What are xoilac tv trực tiếp bóng đá hôm nay tax incentive policies in environmental protection in Vietnam?(Image from xoilac tv trực tiếp bóng đá hôm nay Internet)
What are regulations onthe environmental protection taxpayer in Vietnam?
According to Article 3 ofCircular 152/2011/TT-BTCstipulating xoilac tv trực tiếp bóng đá hôm nay environmental protection taxpayer as follows:
- Environmental protection taxpayers are organizations, households, and individuals producing, importing goods subject to tax as regulated in Article 1 ofCircular 152/2011/TT-BTC.
- Environmental protection taxpayers in certain specific cases are stipulated as follows:
+ xoilac tv trực tiếp bóng đá hôm nay trustee recipient for importing goods is xoilac tv trực tiếp bóng đá hôm nay environmental protection taxpayer, regardless of xoilac tv trực tiếp bóng đá hôm nay method of receiving xoilac tv trực tiếp bóng đá hôm nay import trust and exporting or selling xoilac tv trực tiếp bóng đá hôm nay goods to xoilac tv trực tiếp bóng đá hôm nay trustee.
+ Organizations, households, and individuals producing, processing, and simultaneously receiving xoilac tv trực tiếp bóng đá hôm nay trust to sell goods within xoilac tv trực tiếp bóng đá hôm nay Vietnamese market are xoilac tv trực tiếp bóng đá hôm nay environmental protection taxpayers. In case organizations, households, and individuals receiving processing but not entrusted for sale, xoilac tv trực tiếp bóng đá hôm nay organizations, households, and individuals delivering for processing are xoilac tv trực tiếp bóng đá hôm nay environmental protection taxpayers when exporting or selling goods in Vietnam.
+ In cases where organizations, households, and individuals act as focal points purchasing small-scale, scattered coal without evidence of environmental protection tax payments, they are xoilac tv trực tiếp bóng đá hôm nay taxpayers.
What goods and services are not subject to environmental protection tax in Vietnam?
Based on Article 4 of xoilac tv trực tiếp bóng đá hôm nayEnvironmental Protection Tax Law 2010, regulations on entities not subject to environmental protection tax specifically include:
- Goods not specified in Article 3 ofCircular 152/2011/TT-BTCare not subject to environmental protection tax.
- Goods specified in Article 3 ofCircular 152/2011/TT-BTCare not subject to environmental protection tax in xoilac tv trực tiếp bóng đá hôm nay following cases:
+ Goods in transit or transshipment through Vietnamese borders or territories as per legal provisions, including goods transported from xoilac tv trực tiếp bóng đá hôm nay exporting country to xoilac tv trực tiếp bóng đá hôm nay importing country through Vietnamese borders without import procedures into Vietnam and export procedures from Vietnam; goods transiting through Vietnamese borders based on agreements signed between xoilac tv trực tiếp bóng đá hôm nay Government of Vietnam and foreign Governments or agreements between authorized agencies or representatives of xoilac tv trực tiếp bóng đá hôm nay Government of Vietnam and foreign Governments according to legal provisions;
+ Goods temporarily imported for re-export within xoilac tv trực tiếp bóng đá hôm nay timeframe stipulated by law;
+ Goods directly exported by xoilac tv trực tiếp bóng đá hôm nay production facility or entrusted for export by an export business facility, excluding cases where organizations, households, or individuals purchase goods subject to environmental protection tax for export.
