This Circular amends the absolute tax rate serving as the basis for calculating environmental protection tax for goods under the Environmental Protection Tax Tariff issued by the Standing Committee of the National Assembly. The document takes effect from January 1, 2019.
Scope of application
Taxpayers, tax administration agencies
Key points
- Taxpayers must apply the new absolute tax rate according to the Environmental Protection Tax Tariff issued by the Standing Committee of the National Assembly (Article 1).
- This Circular replaces Circular No. 60/2015/TT-BTC from January 1, 2019 (Article 2).
- The effective date of this Circular begins from January 1, 2019.
- Organizations and individuals encountering difficulties when implementing this Circular should promptly report to the Ministry of Finance for resolution.
🌐 Social impact of this document
- Taxpayers must update the new tax rates leading to increased or decreased costs depending on each item.
- Tax administration agencies have additional tasks to monitor and guide taxpayers to comply with the new regulations.
❓ Frequently asked questions
Which Circular does this Circular replace?
This Circular replaces Circular No. 60/2015/TT-BTC from January 1, 2019.
What tariff must taxpayers apply the new absolute tax rate according to?
Taxpayers must apply the new absolute tax rate according to the Environmental Protection Tax Tariff issued by the Standing Committee of the National Assembly.
Full text
CIRCULAR
Amending and supplementing Clause 2, Article 5 of Circular No. 152/2011/TT-BTC dated November 11, 2011 guiding the implementation of Decree No. 67/2011/NĐ-CP dated August 8, 2011 of the Government detailing and guiding the implementation of certain provisions of the Law on Environmental Protection Tax.
dated August 8, 2011 of the Government detailing and guiding the implementation of certain provisions of the Law on Environmental Protection Tax.
dated August 8, 2011 of the Government detailing and guiding the implementation of certain provisions of the Law on Environmental Protection Tax.
Law on Environmental Protection Tax.
Pursuant to the Law on Environmental Protection Tax No. 57/2010/QH12 dated November 15, 2010;
Pursuant to Resolution No. 579/2018/UBTVQH14 dated September 26, 2018 of the Standing Committee of the National Assembly regarding the Environmental Protection Tax Schedule;
Pursuant to Decree No. 67/2011/NĐ-CP dated August 8, 2011 of the Government detailing and guiding the implementation of certain provisions of the Law on Environmental Protection Tax and Decree No. 69/2012/NĐ-CP dated September 14, 2012 of the Government amending and supplementing Clause 3, Article 2 of Decree No. 67/2011/NĐ-CP dated August 8, 2011 of the Government;
Pursuant to Decree No. 87/2017/NĐ-CP dated July 26, 2017, issued by the Government, stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
At the proposal of the Director of the Tax Policy Department;
The Minister of Finance issues this Circular amending and supplementing Clause 2, Article 5 of Circular No. 152/2011/TT-BTC dated November 11, 2011 guiding the implementation of Decree No. 67/2011/NĐ-CP dated August 8, 2011 of the Government detailing and guiding the implementation of certain provisions of the Law on Environmental Protection Tax.
Article 1. Amending and supplementing Clause 2, Article 5 (which has been amended and supplemented by Article 1 of Circular No. 60/2015/TT-BTC dated April 27, 2015) as follows:
The absolute tax rate serving as the basis for calculating the environmental protection tax for each taxable product subject to the environmental protection tax shall be the tax rate prescribed in the Environmental Protection Tax Schedule issued together with Resolution No. 579/2018/UBTVQH14 dated September 26, 2018 of the Standing Committee of the National Assembly regarding the Environmental Protection Tax Schedule.
Article 2. Effective Date
1. This Circular takes effect from January 1, 2019.
2. This Circular replaces Circular No. 60/2015/TT-BTC dated April 27, 2015 of the Ministry of Finance amending and supplementing Clause 2, Article 5 of Circular No. 152/2011/TT-BTC dated November 11, 2011 guiding the implementation of Decree No. 67/2011/NĐ-CP dated August 8, 2011 of the Government detailing and guiding the implementation of certain provisions of the Law on Environmental Protection Tax.
In the course of implementation, if there are any difficulties, organizations and individuals are requested to promptly report them to the Ministry of Finance for study and resolution./.
DEPUTY MINISTER
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