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MEKONG COUNSEL

Decree detailing and guiding the implementation of a number of articles of the Law on Environmental Protection Tax

On August 08th, 2011, the Government issued Decree No. 67/2011/ND-CP detailing and guiding the implementation of a number of articles of the Law on Environmental Protection Tax. Accordingly, the Decree details the taxable subjects, environmental protection tax calculation bases, declaration, payment and refund. Specifically:

 

-     Taxable subjects under Article 3 of the Law on Environmental Protection Tax include:

 

      +     Gasoline, oil, grease are the fossil-origin gasoline, oil, grease. For fuel mixtures containing bio-fuel and fossil-

             origin gasoline, oil, grease, the environmental protection tax shall be applied only for the part of fossil-origin

             gasoline, oil, grease;

 

      +     Hydrogen-chlorofluorocarbon liquid (HCFC) which is the gas as solvent used in refrigeration equipment and in

             semiconductor industry;

 

      +     Plastic bags subject to tax payment which are bags, thin plastic packaging made from single plastic

             membrane HDPE (high density polyethylene resin), LDPE (Low density polyethylene) or LLDPE (Linear

             low density polyethylene resin), except for packaging pre-packaged goods and bags that meet the criteria

             of environmental friendliness as regulated;

 

      +     Herbicide which is restricted from use; Pesticide which is restricted from use; Forestry products preservative

             which is restricted from use; Warehouse disinfectant which is restricted from use shall be implemented in

             accordance with the provisions of Resolution No.1269/2011/UBTVQH12 of the National Assembly Standing

             Committee dated July 14th, 2011 on environmental protection tariff.

 

-     Tax declaration, calculation and payment:

 

      +     Produced or imported goods shall be subject to the environmental protection tax only once;

 

      +     Goods which are produced for selling, exchanging, domestic consumption, offering as gifts, the tax

             declaration, tax calculation, and tax payment shall be conducted monthly;

 

      +     For imported goods, entrusted imports, the tax declaration, tax calculation, and tax payment shall be

             conducted by each time of arising;

 

      +     Hubs companies of gasoline and oil shall declare and pay environmental protection taxes and the state

             budget for the delivered, sold gasoline and oil (except for selling to another hubs company of gasoline and

             oil) at the locality where the value added tax is declared and paid.

 

      +     Coal for domestic consumption must be declared and paid environmental protection tax; coal for export is

             not subject to environmental protection tax.

 

-     Tax refund: to comply with regulation at Article 11 of the Law on Environmental Protection Tax. Taxpayers shall

       be responsible to the law for the accuracy of the figures declared for tax refund.

 

This Decree shall come into force from January 01st, 2012.