Circular No. 230/2009/TT-BTC guiding tax incentives for environmental protection activities prescribed in the Government’s Decree No. 04/2009/ND-CP of 14 January 2009 on incentives and supports for environmental protection activities.
Country
Type of law
Miscellaneous
Abstract
This Circular recognizes the power of the Ministry of Finance to guide tax incentives for environmental protection activities prescribed in Decree No. 04.2009/ND-CP.
The Circular provides for: enterprise income tax incentives; value added tax incentives; and for expenses for product advertisement and sorting of daily-life garbage at source which may be accounted as deductible.
The Circular provides for: enterprise income tax incentives; value added tax incentives; and for expenses for product advertisement and sorting of daily-life garbage at source which may be accounted as deductible.
Attached files
Date of text
Entry into force notes
This Circular enters into force 45 days from the date of its signing.
Repealed
No
Serial Imprint
Công Báo Nos. 595-596, 26 December 2009, pp. 59-61.
Source language
English
Legislation Amendment
No