Circular No. 30/2013/TT-BTC guiding the refund of environmental protection tax for plastic bags used as pre-packaged product packaging according to Resolution No. 02/NQ-CP dated January 7, 2013 of the Government.

CIRCULAR

Guidelines for refunding environmental protection tax on plastic bags used as pre-packaged product packaging

pursuant to

Resolution No. 02/NQ-CP dated January 7, 2013 of the Government

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Pursuant to the Law on Environmental Protection Tax No. 57/2010/QH12 dated November 15, 2010;

Pursuant to the Law on Tax Administration No. 78/2006/QH11 dated November 29, 2006 and the Government's Decrees detailing the implementation of the Law on Tax Administration;

Pursuant to Government Decree No. 67/2011/NĐ-CP dated August 8, 2011 detailing and guiding the implementation of certain provisions of the Law on Environmental Protection Tax and Government Decree No. 69/2012/NĐ-CP dated September 14, 2012 amending and supplementing Clause 3, Article 2 of Government Decree No. 67/2011/NĐ-CP dated August 8, 2011;

Pursuant to Resolution No. 02/NQ-CP dated January 7, 2013 of the Government on certain measures to address difficulties in production and business, support markets, and resolve bad debts;

Pursuant to Government Decree No. 118/2008/NĐ-CP dated November 27, 2008 stipulating the functions, powers, tasks, and organizational structure of the Ministry of Finance;

Considering the proposal of the Director of the Tax Policy Department;

The Minister of Finance issues this Circular guiding the refund of environmental protection tax on plastic bags used as pre-packaged product packaging.

Article 1. Scope of Regulation

Organizations, households, and individuals producing or importing (referred to collectively as producers or importers) shall be entitled to a refund of the environmental protection tax paid and late payment penalties if applicable (referred to collectively as tax refund), and shall not be required to pay additional taxes if they have declared but not yet paid the tax and late payment penalties if applicable (referred to collectively as no additional tax payment) from January 1, 2012 to November 14, 2012 for plastic bags used as pre-packaged product packaging (hereinafter referred to as packaging for product packaging), including:

1. Importers of packaging for product packaging produced, processed, purchased, or packaged by themselves.

2. Producers or importers selling packaging directly to other organizations, households, or individuals (referred to collectively as buyers) for packaging products produced, processed, purchased, or packaged by the buyers.

Article 2. Documents, procedures, and formalities for tax refunds

1. Documents for the refund of environmental protection tax for cases where producers or importers of packaging for product packaging fall within the scope of entities eligible for tax refunds under Article 1 of this Circular (having declared and paid part or all of the tax and late payment penalties):

a) Application for Refund of State Budget Revenue according to Form No. 01/ĐNHT issued together with Circular No. 28/2011/TT-BTC dated February 28, 2011 of the Ministry of Finance.

b) Supplementary declaration form for tax declaration and late payment penalties according to Form No. 01/KHBS issued together with this Circular.

c) Proof of payment of environmental protection tax and late payment penalties.

d) In cases where importers of packaging for product packaging produce, process, purchase, or package products themselves, in addition to the documents specified in points a, b, and c above, they must also provide:

- Customs documents as prescribed.

- Original commitment letter regarding the importation of packaging for product packaging signed by the legal representative of the importer and stamped (if the importer is a legal entity), specifying the quantity of imported packaging, the quantity of products produced, processed, or purchased for packaging, the quantity of products requiring packaging, and the quantity of packaging used for product packaging.

- Copy of the Sales Contract for products or Preliminary Agreement on the sale of products or Order in case there is no contract (in case of purchasing products for packaging) or Copy of the Product Packaging Contract (in case of providing packaging services) directly between the importer of packaging and the organization, household, or individual selling products or having products requiring packaging.

Packaging that the importer has committed to import for product packaging as mentioned above, but which is not used for product packaging and instead used for exchange, internal consumption, gifts, or sales, the importer of packaging must declare, pay the environmental protection tax, and be subject to legal tax management regulations.

e) In cases where producers or importers sell packaging directly to buyers for packaging products produced, processed, or purchased by the buyers, in addition to the documents specified in points a, b, and c above, they must also provide:

- Customs documents as prescribed (if applicable).

- Copy of the Sales Contract for packaging or Preliminary Agreement on the sale of packaging or Order in case there is no contract directly between the producer or importer of packaging and the buyer of packaging.

- Original commitment letter regarding the purchase of packaging for product packaging signed by the legal representative of the buyer and stamped (if the buyer is a legal entity), specifying the quantity of products produced or processed by the buyer for packaging products produced or processed by the buyer; the quantity of products purchased by the buyer for packaging; the quantity of products accepted for packaging by the buyer for packaging products purchased by the buyer; the quantity of products requiring packaging and the quantity of packaging used for product packaging.

- Original confirmation statement from the producer or importer of packaging regarding the quantity of packaging sold by the producer or importer of packaging to the buyer for product packaging, specifying the amount of environmental protection tax that the buyer of packaging must pay to the producer or importer of packaging.

- Invoice list for the sale of packaging for product packaging according to Form No. 02/TBVMT issued together with this Circular.

Packaging that the buyer has committed to purchase for product packaging as mentioned above, but which is not used for product packaging and instead used for exchange, internal consumption, gifts, or sales to other organizations, households, or individuals, the buyer of packaging must declare, pay the environmental protection tax to the direct tax management authority, and be subject to legal tax management regulations.

2. Documentation for supplementary declaration in cases where the producer or importer of packaging materials for products subject to non-payment of tax under Article 1 of this Circular:

a) A supplementary declaration form for tax payment and late payment penalties according to Form No. 01/KHBS issued together with this Circular.

b) Documents as specified in Point d and Point e (documents specified in Points a and c of Clause 1 of this Article are not required).

3. The procedures and formalities for refunding tax and non-payment of tax shall be carried out in accordance with the laws on tax administration.

Article 3. Implementation Organization

1. This Circular shall take effect 45 days from the date of signature.

2. Producers or importers of packaging materials for products eligible for tax refunds and non-payment of tax under Article 1 of this Circular:

a) Shall bear legal responsibility for the truthfulness, accuracy, and completeness of the declared contents and commitments as stipulated in Clause 1 and Clause 2 of Article 2 of this Circular.

b) Shall complete the documentation and submit it before June 30, 2013, to the tax authority or customs office where the declaration and tax payment were made.

c) Adjust the figures in accounting records.

3. Tax authorities and customs offices:

a) Shall have the responsibility to disseminate and guide the refund of taxes and non-payment of taxes as prescribed in this Circular.

b) Shall check the completeness and accuracy of the tax refund documentation and supplementary declaration documentation for cases of non-payment of tax to implement the refund of taxes and non-payment of taxes in accordance with the laws on tax administration.

c) Adjust the tax accounting figures.

During implementation, if there are any difficulties, organizations and individuals are requested to promptly report them to the Ministry of Finance for research and resolution.