Which goods is the environmental protection lịch trực tiếp bóng đá hôm nay paid only once in Vietnam?

Which goods isthe environmental protection lịch trực tiếp bóng đá hôm nay paid only once in Vietnam?

Pursuant to Clause 4, Article 7 ofCircular 152/2011/TT-BTC, regulations on lịch trực tiếp bóng đá hôm nay declaration and payment are as follows:

lịch trực tiếp bóng đá hôm nay declaration and payment

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3. For imported coal: the taxpayer must declare as prescribed in Item b, Point 1.3 of this Article. In the case of importing raw anthracite coal, the taxpayer must separately declare the imported anthracite coal quantity to pay the environmental protection lịch trực tiếp bóng đá hôm nay as per the prescribed rate for anthracite coal. If the actual imported weight of anthracite coal differs from the declared quantity upon import, the taxpayer must make additional declarations and adjustments.

4. The environmental protection lịch trực tiếp bóng đá hôm nay is paid only once for goods produced or imported. In cases where exported goods have already paid environmental protection lịch trực tiếp bóng đá hôm nay but must be re-imported into Vietnam, the environmental protection lịch trực tiếp bóng đá hôm nay is not payable upon re-import.

For organizations or individuals purchasing goods that have already been subjected to environmental protection lịch trực tiếp bóng đá hôm nay for production or business purposes, the environmental protection lịch trực tiếp bóng đá hôm nay for the purchased goods is included in the cost of goods or product manufacturing. For organizations or individuals selling goods subject to environmental protection lịch trực tiếp bóng đá hôm nay, the value-added lịch trực tiếp bóng đá hôm nay base price includes the environmental protection lịch trực tiếp bóng đá hôm nay.

Thus, it is evident that the environmental protection lịch trực tiếp bóng đá hôm nay is only paid once for goods either produced or imported.

Note: In cases where exported goods have already paid environmental protection lịch trực tiếp bóng đá hôm nay but must be re-imported into Vietnam, the environmental protection lịch trực tiếp bóng đá hôm nay is not payable upon re-import.

Which goods is the environmental protection lịch trực tiếp bóng đá hôm nay paid only once in Vietnam?(Image from the Internet)

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

According to Article 10 of theLaw on Environmental Protection lịch trực tiếp bóng đá hôm nay 2010, the regulations on declaration, payment, and calculation of the lịch trực tiếp bóng đá hôm nay are as follows:

- Declaration, calculation, and payment of the environmental protection lịch trực tiếp bóng đá hôm nay for produced goods sold, exchanged, internally consumed, or gifted are conducted monthly and in accordance with the law on lịch trực tiếp bóng đá hôm nay management.

- Declaration, calculation, and payment of the environmental protection lịch trực tiếp bóng đá hôm nay for imported goods are conducted concurrently with the declaration and payment of import lịch trực tiếp bóng đá hôm nay.

- The environmental protection lịch trực tiếp bóng đá hôm nay is only paid once for goods produced or imported.

Pursuant to Article 5 ofDecree 67/2011/ND-CPwhich stipulates:

lịch trực tiếp bóng đá hôm nay declaration, calculation, and payment shall follow the regulations in Article 10 of theLaw on Environmental Protection lịch trực tiếp bóng đá hôm nay 2010and lịch trực tiếp bóng đá hôm nay management law.

- For goods produced and sold, exchanged, internally consumed, or gifted, the lịch trực tiếp bóng đá hôm nay declaration, calculation, and payment are conducted monthly. For imported goods and entrusted imported goods, the declaration, calculation, and payment of lịch trực tiếp bóng đá hôm nay are conducted per occurrence.

- Declaration, calculation, and payment of environmental protection lịch trực tiếp bóng đá hôm nay for gasoline, oil, grease: main gasoline and oil trading companies declare, pay environmental protection lịch trực tiếp bóng đá hôm nay and contribute to the state budget for the volume of gasoline and oil exported, sold (including exports for internal consumption, exchanges of product goods, returns of entrusted imported goods, sales to other organizations, or individuals; excluding sales to other main gasoline and oil trading companies) at the locality where they declare and pay value-added lịch trực tiếp bóng đá hôm nay.

The Ministry of Finance prescribes that main companies declare and pay environmental protection lịch trực tiếp bóng đá hôm nay for gasoline and oil.

- Declaration, calculation, and payment of environmental protection lịch trực tiếp bóng đá hôm nay for coal are implemented according to the principle: domestically consumed coal must declare and pay environmental protection lịch trực tiếp bóng đá hôm nay; exported coal is not subject to the environmental protection lịch trực tiếp bóng đá hôm nay. The Ministry of Finance shall preside, cooperate with the Ministry of Industry and Trade to specifically guide the provisions of this Clause.

- The environmental protection lịch trực tiếp bóng đá hôm nay is paid only once for goods produced or imported. In cases where exported goods have already paid the environmental protection lịch trực tiếp bóng đá hôm nay but must be re-imported into Vietnam, the environmental protection lịch trực tiếp bóng đá hôm nay is not payable upon re-import.

Whcih entities arethe environmental protection taxpayers in Vietnam?

According to Article 5 of theLaw on Environmental Protection lịch trực tiếp bóng đá hôm nay 2010, regulations on taxpayers of environmental protection lịch trực tiếp bóng đá hôm nay are as follows:

Taxpayer

1. Taxpayers of environmental protection lịch trực tiếp bóng đá hôm nay are organizations, households, and individuals producing or importing goods subject to lịch trực tiếp bóng đá hôm nay as specified in Article 3 of this Law.

2. Taxpayers of environmental protection lịch trực tiếp bóng đá hôm nay in specific cases are regulated as follows:

a) In case of entrusted import of goods, the entrusted importer is the taxpayer;

b) In organizations, households, and individuals acting as focal points for purchasing small-scale, mined coal that cannot present evidence proving the goods have been subjected to the environmental protection lịch trực tiếp bóng đá hôm nay, the focal organizations, households, and individuals are the taxpayers.

Specifically, the entities subject to pay the environmental protection lịch trực tiếp bóng đá hôm nay include:

- Organizations, households, and individuals producing or importing goods subject to taxation as specified in Article 3 of theLaw on Environmental Protection lịch trực tiếp bóng đá hôm nay 2010.

- In some specific cases as regulated:

+ In entrusted import of goods, the entrusted importer is the taxpayer;

+ For organizations, households, and individuals acting as focal points for purchasing small-scale, mined coal that cannot present evidence of paid environmental protection lịch trực tiếp bóng đá hôm nay, these focal organizations, households, and individuals are the taxpayers.