This Decree promulgates the Law on Environmental Protection Tax which was adopted by the National Assembly on November 15, 2010, based on the provisions of the Constitution and the Law on the Organization of the National Assembly.
Key points
- The Law on Environmental Protection Tax applies to organizations and individuals whose activities cause environmental pollution.
- Taxpayers must declare and pay taxes in accordance with the provisions of the Law.
- The Law stipulates tax rates and thresholds for different types of pollution.
- Tax authorities have the right to inspect and audit taxpayers' compliance with their tax obligations.
🌐 Social impact of this document
- Positive impact: Helps protect the environment through increased government revenue from polluting activities.
- Negative impact: May impose a financial burden on businesses, particularly those with high levels of pollution.
❓ Frequently asked questions
Who does the Law on Environmental Protection Tax apply to?
This Law applies to organizations and individuals whose activities cause environmental pollution.
What are the tax rates and thresholds?
Specific details regarding tax rates and thresholds are not provided in this promulgating Decree. Citizens and businesses should refer to the Law on Environmental Protection Tax for detailed information.
What must taxpayers do?
Taxpayers must declare and pay taxes in accordance with the provisions of the Law on Environmental Protection Tax. Tax authorities have the right to inspect and audit taxpayers' compliance with their tax obligations.
Full text
ORDER
Regarding the promulgation of the Law
_________
CHAIRMAN
SOCIALIST REPUBLIC OF VIET NAM
Pursuant to Article 103 and Article 106 of the Constitution of the Socialist Republic of Vietnam in 1992, amended and supplemented by Resolution No. 51/2001/QH10 dated December 25, 2001 of the Tenth National Assembly, eighth session;
Pursuant to Article 91 of the Law on the Organization of the National Assembly;
On the basis of Article 57 of the Law on Enacting Regulatory Legal Documents;
NOW PROMULGATE
Law on Environmental Protection Tax
Was adopted by the National Assembly of the Socialist Republic of Vietnam, twelfth term, eighth session, on November 15, 2010./.
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