Circular No. 152/2011/TT-BTC guiding the Government's Decree No. 67/2011/ND-CP of 8 August 2011, detailing and guiding a number of articles of the Law on Environmental Protection Tax.
Country
Type of law
Regulation
Abstract
This Circular defines taxable objects and specifies that goods which are not defined in this Circular or in article 3 of the Law on the Environmental Protection Tax or article 2 of Decree No. 67 shall not be subject to environmental protection taxes. Furthermore, goods that comply to the conditions set out in article 2 shall also be tax exempt.
The Circular provides for tax bases and tax calculation methods; specifies taxpayers; and provides for tax declaration, payment and refund.
The Circular provides for tax bases and tax calculation methods; specifies taxpayers; and provides for tax declaration, payment and refund.
Attached files
Date of text
Entry into force notes
This Circular enters into force on 1 January 2012.
Notes
This Circular repeals the Finance Ministry’s Circular No. 06/2001/TT-BTC of January 17, 2001, guiding the Government's Decree No 78/2000/ND-CP of December 26, 2000, on petrol and oil charges, Circular No. 63/2001/TT-BTC of August 9, 2011, Circular No. 70/2002/TT-BTC of August 19, 2002, amending and supplementing Circular No. 06/2001/TT-BTC, and the provisions on tax administration of petrol and oil charges in the Finance Ministry’s Circular No. 28/2011/TT-BTC of February 28, 2011.
Repealed
No
Source language
English
Legislation Amendment
No