What is trực tiếp bóng đá k+ newest environmental protection tax declaration form in Vietnam?

What is trực tiếp bóng đá k+ newest environmental protection tax declaration form in Vietnam?

trực tiếp bóng đá k+ newest environmental protection tax declaration form in Vietnam is Form 01/TBVMT, issued withCircular No. 80/2021/TT-BTC:

Downloadtrực tiếp bóng đá k+ newest environmental protection tax declaration form in Vietnam.

What goods are subject to environmental protection tax in Vietnam?

According to Article 3 of trực tiếp bóng đá k+Law No. 57/2010/QH12 vtv5 trực tiếp bóng, there are 09 groups of goods subject to environmental protection tax:

(1). Gasoline, oil, and grease, including:

- Gasoline, except ethanol;

- aircraft fuel;

- diesel oil;

- Petroleum;

- Fuel oil;

- grease;

- Grease.

(2) Coal, including:

- Lignite;

- Anthracite Coal (anthracite);

- Fat coal;

- Other coal.

(3) Hydrogen-chlorofluorocarbon liquid (HCFC).

(4) Taxable plastic bag.

(5) Herbicide which is restricted from use.

(6) Pesticide which is restricted from use.

(7)Forest product preservative which is restricted from use.

(8) Warehouse disinfectant which is restricted from use.

(9) When it is necessary to supplement other taxable objects as per period, trực tiếp bóng đá k+ National Assembly Standing Committee shall consider and regulate.

trực tiếp bóng đá k+ Government shall specify this Article.

Additionally, trực tiếp bóng đá k+ taxable goods are also stipulated in Article 2 ofDecree No. 67/2011/ND-CP, amended by Article 1 ofDecree No. 69/2012/ND-CP, which adds some taxable goods as follows:

trực tiếp bóng đá k+ taxable goods follow trực tiếp bóng đá k+ stipulations in Article 3 of trực tiếp bóng đá k+Law No. 57/2010/QH12 vtv5 trực tiếp bóng.

- For gasoline, oil, and grease specified in Clause 1, Article 3 of trực tiếp bóng đá k+Law on Environmental Protection Tax 2010, these are fossil fuel types. For mixed fuels containing biofuel and fossil fuel gasoline, oil, and grease, trực tiếp bóng đá k+ environmental protection tax is only calculated for trực tiếp bóng đá k+ fossil fuel part.

- Hydro-chloro-fluoro-carbon (HCFC) solution specified in Clause 3, Article 3 of trực tiếp bóng đá k+Law No. 57/2010/QH12 vtv5 trực tiếp bóngis a type of gas used as a refrigerant in cooling equipment and in trực tiếp bóng đá k+ semiconductor industry.

- Plastic bags subject to trực tiếp bóng đá k+ tax (plastic bags) specified in Clause 4, Article 3 of trực tiếp bóng đá k+Law No. 57/2010/QH12 vtv5 trực tiếp bóngare thin plastic packaging bags in trực tiếp bóng đá k+ form of a bag (with an opening, bottom, sides and capable of containing products) made from single-layer plastic films HDPE (high-density polyethylene resin), LDPE (low-density polyethylene), or LLDPE (linear low-density polyethylene resin), excluding pre-packaged goods and plastic bags meeting environmental friendliness criteria as stipulated by trực tiếp bóng đá k+ Ministry of Natural Resources and Environment.

- Pre-packaged goods specified in this clause (including both bag-shaped and non-bag-shaped packaging), include:

+ Pre-packaged imported goods;

+ Packaging that organizations, households, or individuals produce or import to pack products they produce or process or purchase products to pack or provide packaging services;

+ Packaging that organizations, households, or individuals purchase directly from trực tiếp bóng đá k+ producer or importer to pack products they produce or process or purchase products to pack or provide packaging services.

- For herbicides restricted from use, termiticides restricted from use, wood preservatives restricted from use, and warehouse disinfectants restricted from use, specified in Clauses 5, 6, 7, and 8, Article 3 of trực tiếp bóng đá k+Law No. 57/2010/QH12 vtv5 trực tiếp bóng, details are implemented according tovtv2 trực tiếp bóng đá hôm nay(Document has expired and was replaced bylịch trực tiếp bóng đá hôm nay).

What is trực tiếp bóng đá k+ newest environmental protection tax declaration form in Vietnam? (Image from trực tiếp bóng đá k+ Internet)

What are trực tiếp bóng đá k+ cases ofrefund of trực tiếp bóng đá k+ paid environmental protection tax in Vietnam?

According to Article 11 of trực tiếp bóng đá k+Law No. 57/2010/QH12 vtv5 trực tiếp bóng, environmental protection taxpayer is paid tax refund in trực tiếp bóng đá k+ 06 following cases:

- Imported goods are still stored in warehouse, storage at trực tiếp bóng đá k+ border gate and are subject to be supervised by trực tiếp bóng đá k+ 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 trực tiếp bóng đá k+ route through Vietnam's ports or means of Vietnam's transportation on international transport road under trực tiếp bóng đá k+ 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 k+ 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 k+ law when re-exported to foreign countries.