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Decree No. 67/2011/ND-CP detailing and guiding a number of articles of the Law on Environmental Protection Tax.

Country
Viet Nam
Type of law
Regulation
Source
FAO , FAOLEX
Keywords
Abstract
This Decree gives details and guides a number of articles of the Law on Environmental Protection Tax.
The Decree provides for taxable objects; tax bases; and tax declaration, calculation, payment and refund.
Attached files
http://faolex.fao.org/docs/pdf/vie107299.pdf
Date of text
Entry into force notes
This Decree enters into force on 1 January 2012.
Notes
This Decree repeals provisions on collection of petrol and oil charges of Government’s Decree No. 78/2000/ND-CP of 26 December 2000 on petrol and oil charges, and Prime Minister’s Decision No. 03/2009/QD-TTg of 9 January 2009 adjusting petrol and oil charge rates.
Repealed
No
Serial Imprint
Công Báo Nos. 457-458, 18 August 2011, pp. 38-40.
Source language

English

Legislation Amendment
No
Amended by
Decree No. 69/2012/ND-CP amending and supplementing clause 3, article 2 of Decree No. 67/2011/ND-CP of 8 August 2011 detailing and guiding a number of articles of the Law on Environmental Protection Tax.
Implements
Order No. 14/2010/L-CTN on the promulgation of the Law on Environmental Protection Tax.
Implemented by
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.