trực tiếp bóng đá euro hôm nayWho are environmental protection taxpayers in Vietnam?

Who are environmental protection taxpayers in Vietnam?

According to Article 5 of theLaw No. 57/2010/QH12 vtv5 trực tiếp bóng đá hôm nay November 15, taxpayers include:

- Environmental protection taxpayer is organizations, households and individuals producing, importing goods under taxable subject provided for in Article 3 of theEnvironmental Protection trực tiếp bóng đá euro hôm nay Law 2010.

- Environmental protection taxpayer in some specific cases shall be provided for as follows:

+ in case of goods importing commission, the person who entrusted importing goods shall be taxpayer;

+ In cases where organizations, households and individuals act procurement hub of coal to develop small, retail but they can not produce the documents proving that goods have been paying environmental protection trực tiếp bóng đá euro hôm nay, the organizations, households individuals act as procurement hub shall be taxpayer.

What are the regulations on thecalculationof environmental protection trực tiếp bóng đá euro hôm nay in Vietnam?

Under theLaw No. 57/2010/QH12 vtv5 trực tiếp bóng đá hôm nay November 15, the trực tiếp bóng đá euro hôm nay base and formulafor trực tiếp bóng đá euro hôm nay calculation are as follows:

*trực tiếp bóng đá euro hôm nay base(Article 6 of theLaw No. 57/2010/QH12 vtv5 trực tiếp bóng đá hôm nay November 15)

- trực tiếp bóng đá euro hôm nay base of environmental protection is the number of taxable goods and absolute rate.

- The number of taxable goods shall be provided for as follows:

+ For goods produced in the country, the number of taxable goods is the quantity of goods produced and sold, exchanged, internally consumed, donated;

+ For imported goods, the number of taxable goods is the quantity of imported goods.

- Absolute rate for trực tiếp bóng đá euro hôm nay calculation specified in Article 8 of this Law.

*trực tiếp bóng đá euro hôm nay Calculation Method(Article 7 of theEnvironmental Protection trực tiếp bóng đá euro hôm nay Law 2010)

The payable environmental protection trực tiếp bóng đá euro hôm nay is calculated by multiplying the taxable quantity of goods by the fixed trực tiếp bóng đá euro hôm nay rate per unit of goods.

The trực tiếp bóng đá euro hôm nay calculation formula is guided by Article 4 ofCircular 152/2011/TT-BTCas follows:

Payable environmental protection trực tiếp bóng đá euro hôm nay is computed by the formula:

Payable Environmental Protection trực tiếp bóng đá euro hôm nay = Taxable Quantity of Goods x Fixed trực tiếp bóng đá euro hôm nay Rate per Unit of Goods

What is the environmental protection trực tiếp bóng đá euro hôm nay in Vietnam?

According to Clause 1, Article 2 of theLaw No. 57/2010/QH12 vtv5 trực tiếp bóng đá hôm nay November 15, environmental protection trực tiếp bóng đá euro hôm nay means indirect-collected trực tiếp bóng đá euro hôm nay, collected on products and goods (hereafter referred to as goods) when used to cause negative environmental impacts.

Who are environmental protection taxpayers in Vietnam? (Image from the Internet)

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

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

- The trực tiếp bóng đá euro hôm nay declaration, trực tiếp bóng đá euro hôm nay calculation, trực tiếp bóng đá euro 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 euro hôm nay administration.

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

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

Additionally, Article 10 of theEnvironmental Protection trực tiếp bóng đá euro hôm nay Law 2010provides trực tiếp bóng đá euro hôm nay payment guidelines regulated in Article 5 ofDecree 67/2011/ND-CPas follows:

trực tiếp bóng đá euro hôm nay declaration, calculation, and payment comply with Article 10 of theLaw No. 57/2010/QH12 vtv5 trực tiếp bóng đá hôm nay November 15and trực tiếp bóng đá euro 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 euro 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 euro hôm nay on gasoline, oil, and lubricants: Leading petroleum trading companies declare and pay environmental protection trực tiếp bóng đá euro 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 euro hôm nay on gasoline.

- Declaration, calculation, and payment of environmental protection trực tiếp bóng đá euro hôm nay on coal follow the principle: Domestically consumed coal is subject to trực tiếp bóng đá euro hôm nay declaration and payment; exported coal is not subject to environmental protection trực tiếp bóng đá euro 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 euro hôm nay is only paid once on domestically produced or imported goods. If goods exported afterpaying the environmental protection trực tiếp bóng đá euro hôm nay are re-imported into Vietnam, no environmental protection trực tiếp bóng đá euro hôm nay is payable upon re-importation.