Circular No. 217/2012/TT-BTC amends and supplements the State Budget Catalogue related to environmental protection tax. The changes focus on distinguishing between revenue from domestic products and imports, ensuring the accuracy of the origin of revenues.
Key points
- Environmental protection tax → divided into separate Sub-items for each type of fuel and specific product, distinguishing between domestic production and imports
- New Sub-items → include Sub-items such as 'Revenue from domestically produced aviation fuel', 'Revenue from other domestically produced goods', and 'Revenue from imported coal'
- Amended and supplemented Sub-items → names of some Sub-items changed to distinguish between revenue from domestic products and imports
- Effective date → this circular takes effect from February 1, 2013, applicable to the 2013 fiscal year
- Implementation organization → organizations, entities, and individuals may reflect difficulties in implementing this circular
🌐 Social impact of this document
- Domestic enterprises will be responsible for paying environmental protection tax for their products, while being exempted from taxes on imported products
- Citizens and businesses may encounter difficulties in distinguishing between types of fuels and products, requiring specific guidance
❓ Frequently asked questions
What new Sub-items does the new environmental protection tax consist of?
This circular supplements Sub-items such as 'Revenue from domestically produced aviation fuel', 'Revenue from other domestically produced goods', and 'Revenue from imported coal'.
When does this circular take effect?
This circular takes effect from February 1, 2013.
If a business produces and imports the same type of fuel, how will they pay the tax?
Enterprises must pay environmental protection tax for domestically produced fuel according to the corresponding Sub-item. For imported fuel, they must pay tax according to the newly added Sub-items.
If a business is unclear about distinguishing between domestic and imported products, what should they do?
Enterprises can report their difficulties to the Ministry of Finance to receive specific guidance.
To which fiscal year does this circular apply?
This circular applies from the 2013 fiscal year.
Full text
|
MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIET NAM |
|
Number: 217/2012/TT-BTC |
Hanoi, December 17, 2012 |
CIRCULAR
Amending and supplementing the State budget classification
____________________
Pursuant to the State Budget Law No. 01/2002/QH11 dated December 16, 2002;
Pursuant to the Law on Environmental Protection Tax No. 57/2010/QH12 dated November 15, 2010;
Pursuant to the Decree No. 118/2008/NĐ-CP dated November 27, 2008 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
Pursuant to the proposal of the Director of the State Budget Department;
The Minister of Finance issues this Circular amending and supplementing the State budget classification issued together with Decision No. 33/2008/QĐ-BTC dated June 2, 2008 of the Minister of Finance on the system of State budget classifications which has been amended and supplemented by Circular No. 144/2011/TT-BTC dated October 21, 2011 of the Ministry of Finance as follows:
Article 1. Amending and supplementing Decision No. 33/2008/QĐ-BTC dated June 2, 2008 of the Minister of Finance on the system of State budget classifications which has been amended and supplemented at Clause 4, Article 5 of Circular No. 144/2011/TT-BTC as follows:
1. Amend the Sub-items under Item 2000 "Environmental Protection Tax" as follows:
a) Amend the name of Sub-item 2001 "Revenue from gasoline" to "Revenue from domestically produced gasoline";
b) Amend the name of Sub-item 2002 "Revenue from diesel oil" to "Revenue from domestically produced diesel oil";
c) Amend the name of Sub-item 2003 "Revenue from fuel oil" to "Revenue from domestically produced fuel oil";
d) Amend the name of Sub-item 2004 "Revenue from mazut and lubricating oils" to "Revenue from domestically produced mazut and lubricating oils";
đ) Amend the name of Sub-item 2005 "Revenue from coal" to "Revenue from domestically produced coal";
e) Amend the name of Sub-item 2006 "Revenue from hydrochlorofluorocarbon solutions" to "Revenue from domestically produced hydrochlorofluorocarbon solutions";
f) Amend the name of Sub-item 2007 "Revenue from plastic bags" to "Revenue from domestically produced plastic bags";
g) Amend the name of Sub-item 2008 "Revenue from herbicides" to "Revenue from domestically produced herbicides";
h) Amend the name of Sub-item 2049 "Revenue from other products and goods" to "Revenue from imported other products and goods";
a) Sub-item 2009 "Revenue from domestically produced aviation fuel";
b) Sub-item 2019 "Revenue from other domestically produced products and goods";
g) Sub-item 2036 "Revenue from imported coal";
h) Sub-item 2037 "Revenue from imported hydrochlorofluorocarbon solutions";
i) Sub-item 2038 "Revenue from imported plastic bags";
k) Sub-item 2039 "Revenue from imported herbicides";
Article 2. Effectiveness and Implementation:
1. This Circular takes effect from February 1, 2013. The provisions amended and supplemented herein shall be implemented from the 2013 fiscal year.
2. During implementation, if there are any difficulties, agencies, organizations, and individuals are requested to promptly report to the Ministry of Finance for further study and specific guidance./.
DEPUTY MINISTER
Original document (PDF)
Relations map
Click a document to open. A red border = a relation that changes validity.
Translations
This document is available in the following languages: