Vietnam Legal Documents Database

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Topic >> Environmental-protection-tax
  • fa-check-circle-o Resolution No. 579/2018/UBTVQH14 - 2019 environmental protection Tariff ( 26-Sep-2018)
    This environmental protection Tariff shall come into force from January 1st, 2019 and replace the earlier one promulgated at Resolution No. 1269/2011/UBTVQH12fa-minus-circle . read more
  • fa-check-circle Official Letter No. 79/BTC-CST - Regarding environmental protection tax on plastic bags ( 4-Jan-2018)
    According to Article 2 of Circular No. 159/2012/TT-BTC, the exemption from environmental protection tax is only given to materials processed for export rather than given to materials produced for export. read more
  • fa-check-circle Official Letter No. 12128/BTC-CST - Regarding environmental protection tax imposed on HCFC solution ( 1-Sep-2015)
    According to Clause 3 Article 1 of Circular No. 152/2011/TT-BTCfa-exclamation-circle , Hydrochlorofluorocarbon (HCFC) solution, which is the subject liable to environmental protection tax, means a group of the ozone layer-depleting substances used as refrigerant in cooling equipment and semi-conductor industry, which are domestically produced, imported separately or in imported refrigeration electric equipment read more
  • fa-check-circle Circular No. 60/2015/TT-BTC - Supplementing legal base on environmental protection tax amount ( 27-Apr-2015)
    This Circular is to amend Clause 2 Article 5 of Circular No. 152/2011/TT-BTCfa-exclamation-circle regarding specific tax amount used as a basis for calculating payable environmental protection tax read more
  • fa-check-circle Official Letter No. 11897/BTC-CST - Imported nylon bags in the loss rate is not exempted environmental protection tax ( 6-Sep-2013)
    At point a2 Article 1 of the Circular No.159/2012/TT-BTC prescribed imported nylon bags which are not used or not used wholly for packing products as declared, the producers or importers must pay environment protection tax. read more
  • fa-check-circle Circular No. 159/2012/TT-BTC - Plastic bags subject to environmental taxes ( 28-Sep-2012)
    Accordingly, bags made from high-density polyethylene resin, low-density polyethylene, or linear low-density polyethylene resin are all subject to environmental taxes, except for nature-friendly products as certified by the Ministry of Natural Resources and Environment. read more
  • fa-check-circle Decree No. 69/2012/NĐ-CP - Nylon bags used in packing exported products will be free from environment duty ( 14-Sep-2012)
    According to this Decree, the plastic nylon bags which are subjected to environment protection duty are thinly plastic bags or things shaped like bags, used to contain goods and made from HDPE (high density polyethylene resin), LDPE (low density polyethylene) or LLDPE (linear low density polyethylene resin). read more
  • fa-check-circle Official Letter No. 1199/BTC-TCT - Some notes on environmental protection tax 2012 ( 30-Jan-2012)
    The Ministry of Finance notes some margined issues of Circular No. 152/2011/TT-BTCfa-exclamation-circle relating to environmental protection tax declaration and payment. Accordingly: read more
  • fa-check-circle Official Letter No. 18080/BTC-CST - Environmental protection tax is exempted when calculating excise tax ( 30-Dec-2011)
    Pursuant to Article 6 of the Law on Excise Tax, prices for calculation of excise tax exclusive of environmental protection tax (if any)
  • fa-exclamation-circle Circular No. 152/2011/TT-BTC - Exemptions granted from environmental taxes ( 11-Nov-2011)
    Under Circular No 152, goods which are not defined in Article 3 of the Law on the Environmental Protection Tax, Article 2 of Decree No 67 and Article 1 of Circular 152 are not subject to environmental protection taxes, provided that (i) such goods are transported from the exporting country to importing country through a border gate of Viet Nam and transited through the border gate (including goods brought into bonded warehouses) without undergoing import procedures into Viet Nam or export procedures out of Viet Nam; or (ii) such goods are transited through a border gate of Viet Nam on the basis of the agreements signed between the Government of Viet Nam and foreign governments or between agencies or representatives authorised by the government of Viet Nam and foreign governments under provisions of law; or (iii) such goods temporarily imported for re-export are within the time limit as prescribed by law; or (iv) such goods are exported abroad by manufacturers or processors or their licensees, except for organisations, households and individuals purchasing goods subject to environmental tax in order to export them. read more
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