trực tiếp bóng đá việt nam hôm nayWhat is the environmental protection taxable time in Vietnam?

What is the environmental protectiontaxabletimein Vietnam?

Under Article 9 of theLaw No. 57/2010/QH12 vtv5 trực tiếp bóng đá hôm nay November 15, 2010, the environmental protectiontaxabletimeis as follows:

- For goods manufactured, sold, exchanged, donated, taxable time is the time transferring the ownership or right to use goods.

- For manufactured goods brought into internal consumption, taxable time is the time when taxable goods brought into use.

- For imported goods, taxable time is the time of registration of customs declarations.

- For gasoline, petroleum produced or imported for sale, taxable time is the time when the business hub of petrol and oil sold.

Additionally, the environmental protectiontaxabletime is also guided by Article 6 ofCircular No. 152/2011/TT-BTCas follows:

- For produced goods sold, exchanged, donated, used for sales promotion or advertising, the trực tiếp bóng đá việt nam hôm nay calculation time is the time of transfer of the goods ownership or use right.

- For produced goods used for internal consumption, the trực tiếp bóng đá việt nam hôm nay calculation time is the time goods are put into use.

- For imported goods, the trực tiếp bóng đá việt nam hôm nay calculation time is the time of registration of customs declarations, except petrol and oil imported for sale as specified in Clause 4 of Article 6 ofCircular No. 152/2011/TT-BTC.

- For petrol and oil produced or imported for sale, the trực tiếp bóng đá việt nam hôm nay calculation time is the time principal petrol and oil traders sell petrol and oil.

What is the environmental protection taxable time in Vietnam? (Image from the Internet)

What are the regulations on declaration, calculation and payment of environmental protection trực tiếp bóng đá việt nam hôm nay in Vietnam?

According to Article 10 of theLaw No. 57/2010/QH12 vtv5 trực tiếp bóng đá hôm nay November 15, 2010, trực tiếp bóng đá việt nam hôm nay declaration, payment, and calculation are regulated as follows:

- The trực tiếp bóng đá việt nam hôm nay declaration, trực tiếp bóng đá việt nam hôm nay calculation, trực tiếp bóng đá việt nam hôm nay payment for environmental protection on goods produced and sold, exchanged, internally consumed, donated shall be made by the month and the provisions of the law on trực tiếp bóng đá việt nam hôm nay administration.

- The trực tiếp bóng đá việt nam hôm nay declaration, trực tiếp bóng đá việt nam hôm nay calculation, trực tiếp bóng đá việt nam hôm nay payment for environmental protection on imported goods shall be made at the same to time of import trực tiếp bóng đá việt nam hôm nay declaration and trực tiếp bóng đá việt nam hôm nay payment.

- Environmental protection trực tiếp bóng đá việt nam hôm nay is only paid once for goods produced or imported.

Additionally, Article 10 of theEnvironmental Protection trực tiếp bóng đá việt nam hôm nay Law 2010provides trực tiếp bóng đá việt nam hôm nay payment guidelines regulated in Article 5 ofNghị định 67/2011/NĐ-CPas follows:

trực tiếp bóng đá việt nam hôm nay declaration, calculation, and payment comply with Article 10 of theLaw No. 57/2010/QH12 vtv5 trực tiếp bóng đá hôm nay November 15, 2010and trực tiếp bóng đá việt nam hôm nay management law.

- For goods produced for sale, exchange, internal consumption, or gifting, the declaration, calculation, and payment of environmental protection trực tiếp bóng đá việt nam hôm nay are done monthly. For imported or entrusted imported goods, the declaration, calculation, and payment are done per occurrence.

- Declaration, calculation, and payment of environmental protection trực tiếp bóng đá việt nam hôm nay on gasoline, oil, and lubricants: Leading petroleum trading companies declare and pay environmental protection trực tiếp bóng đá việt nam hôm nay and submit it to the state budget based on the quantity of gasoline sold (including sales for internal consumption, exchanging for other goods, return of entrusted imports, sales to other organizations or individuals; excluding sales to other leading petroleum trading companies) at the location where VAT is declared and paid.

The Ministry of Finance mandates that leading companies declare and pay environmental protection trực tiếp bóng đá việt nam hôm nay on gasoline.

- Declaration, calculation, and payment of environmental protection trực tiếp bóng đá việt nam hôm nay on coal follow the principle: Domestically consumed coal is subject to trực tiếp bóng đá việt nam hôm nay declaration and payment; exported coal is not subject to environmental protection trực tiếp bóng đá việt nam hôm nay. The Ministry of Finance, in coordination with the Ministry of Industry and Trade, will provide specific guidance on this matter.

- Environmental protection trực tiếp bóng đá việt nam hôm nay is only paid once on domestically produced or imported goods. If goods exported afterpaying the environmental protection trực tiếp bóng đá việt nam hôm nay are re-imported into Vietnam, no environmental protection trực tiếp bóng đá việt nam hôm nay is payable upon re-importation.

What are the cases ofrefund of the paid environmental protection trực tiếp bóng đá việt nam hôm nay in Vietnam?

According to Article 11 of theLaw No. 57/2010/QH12 vtv5 trực tiếp bóng đá hôm nay November 15, 2010 Environmental, environmental protection taxpayer is paid trực tiếp bóng đá việt nam hôm nay refund in the 06 following cases:

- Imported goods are still stored in warehouse, storage at the border gate and are subject to be supervised by the customs authority for re-export to foreign countries;

- Imported goods to transport, sell abroad through agents in Vietnam; gasoline, petrol sold for vehicles of foreign firms on the route through Vietnam's ports or means of Vietnam's transportation on international transport road under the provisions of law;

- Goods temporarily imported for re-export by business mode of temporary import for re-export.

- Goods imported by the importer re-exporting to foreign countries;

- Goods temporarily imported for participation in fairs, exhibitions and introduction of products in accordance with the law when re-exported to foreign countries.