Reduction of 50% of environmental protection tax on gasoline, oil, and lubricants until bóng đá hôm nay trực tiếp end of 2024 in Vietnam

Reduction of 50% of environmental protection tax on gasoline, oil, and lubricants until bóng đá hôm nay trực tiếp end of 2024 in Vietnam

Recently, bóng đá hôm nay trực tiếp Standing Committee of bóng đá hôm nay trực tiếp National Assembly issued Resolution 42/2023/UBTVQH15 on bóng đá hôm nay trực tiếp environmental protection tax rates for gasoline, oil, and lubricants from January 1, 2024 to December 31, 2024.

bóng đá hôm nay trực tiếp environmental protection tax rates for gasoline, oil, and lubricants will continue to be reduced by 50% until bóng đá hôm nay trực tiếp end of 2024, specifically:

Note:bóng đá hôm nay trực tiếp environmental protection tax rates for gasoline, oil, and lubricants from January 1, 2025 will continue to be implemented in accordance with bóng đá hôm nay trực tiếp provisions of Section 1, Clause 1, Article 1 of Resolution 579/2018/UBTVQH14 dated September 26, 2018 of bóng đá hôm nay trực tiếp Standing Committee of bóng đá hôm nay trực tiếp National Assembly on bóng đá hôm nay trực tiếp Environmental Protection Tax Schedule.

Resolution 42/2023/UBTVQH15 will take effect and will terminate bóng đá hôm nay trực tiếp effectiveness of Resolution 20/2022/UBTVQH15.

Reduction of 50% of environmental protection tax on gasoline, oil, and lubricants until bóng đá hôm nay trực tiếp end of 2024 in Vietnam - Source: Internet

What are cases in which gasoline, oil, and lubricants are not subject to environmental protection tax in Vietnam?

Pursuant to Clause 1 Article 3 of bóng đá hôm nay trực tiếp Law on Environmental Protection Tax in 2010 stipulating taxable subject as follows:

Taxable subject

1. Gasoline, oil, grease, including:

a) Gasoline, except ethanol;

b) Aviation fuel;

c) Diesel;

d) Kerosene;

e) Fuel oil;

f) Lubricants;

g) Lubricant Grease.

Pursuant to Article 4 of bóng đá hôm nay trực tiếp Law on Environmental Protection Tax in 2010 stipulating un-taxable object as follows:

Un-taxable object

1. Goods is not specified in Article 3 of this Law shall not be subject to environmental tax.

2. Goods provided for in Article 3 of this Law shall not be subject to environmental tax in bóng đá hôm nay trực tiếp following cases:

a) Goods transported in transit or transshipped through bóng đá hôm nay trực tiếp border gate, Vietnam border in accordance with bóng đá hôm nay trực tiếp law, including bóng đá hôm nay trực tiếp transportation of goods from exporting countries to importing countries through bóng đá hôm nay trực tiếp border gate of Vietnam but it is not made import & export procedures into and out of Vietnam; transit goods through bóng đá hôm nay trực tiếp border gate, bóng đá hôm nay trực tiếp border of Vietnam on bóng đá hôm nay trực tiếp basis of agreements signed between bóng đá hôm nay trực tiếp Government of Vietnam and a foreign government or an agreement between agencies, representative authorized under bóng đá hôm nay trực tiếp provisions of law by government of Vietnam and foreign governments;

b) Goods temporarily imported for re-export within bóng đá hôm nay trực tiếp time limit prescribed by law;

c) Goods directly exported by production facilities or entrusted for bóng đá hôm nay trực tiếp export business to export, except for organizations, households and individuals to purchase goods which environmental protection taxable subject to export.

As regulations above, gasoline, oil, and lubricants are not subject to environmental protection tax in Vietnam in following cases:

[1]Goods transported in transit or transshipped through bóng đá hôm nay trực tiếp border gate, Vietnam border in accordance with bóng đá hôm nay trực tiếp law, including bóng đá hôm nay trực tiếp transportation of goods from exporting countries to importing countries through bóng đá hôm nay trực tiếp border gate of Vietnam but it is not made import & export procedures into and out of Vietnam;

[2]Transit goods through bóng đá hôm nay trực tiếp border gate, bóng đá hôm nay trực tiếp border of Vietnam on bóng đá hôm nay trực tiếp basis of agreements signed between bóng đá hôm nay trực tiếp Government of Vietnam and a foreign government or an agreement between agencies, representative authorized under bóng đá hôm nay trực tiếp provisions of law by government of Vietnam and foreign governments;

[3]Goods temporarily imported for re-export within bóng đá hôm nay trực tiếp time limit prescribed by law;

[4]Goods directly exported by production facilities or entrusted for bóng đá hôm nay trực tiếp export business to export, except for organizations, households and individuals to purchase goods which environmental protection taxable subject to export.

In which cases are environmental protection taxpayers entitled to a refund of taxes paid in Vietnam?

Pursuant to Article 11 of bóng đá hôm nay trực tiếp Law on Environmental Protection Tax in 2010 stipulating tax refund as follows:

Environmental protection taxpayer is paid tax refund in bóng đá hôm nay trực tiếp following cases:

- Imported goods are still stored in warehouse, storage at bóng đá hôm nay trực tiếp border gate and are subject to be supervised by bóng đá hôm nay trực tiếp 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 bóng đá hôm nay trực tiếp route through Vietnam's ports or means of Vietnam's transportation on international transport road under bóng đá hôm nay trực tiếp provisions of law;

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

- Goods imported by bóng đá hôm nay trực tiếp importer re-exporting to foreign countries;

- Goods temporarily imported for participation in fairs, exhibitions and introduction of products in accordance with bóng đá hôm nay trực tiếp law when re-exported to foreign countries.

Best regards!