Decision No. 3151/QD-BTC Regarding the correction of Circular No. 152/2011/TT-BTC dated November 11, 2011, of the Ministry of Finance 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.

This decision of the Ministry of Finance corrects one point in Circular No. 152/2011/TT-BTC guiding the implementation of Decree No. 67/2011/NĐ-CP related to the Law on Environmental Protection Tax, specifically amending the code at Point 2.3 of Article 7.

Số hiệu3151/QĐ-BTC
Loại văn bảnDecision
Cơ quan ban hànhMinistry of Finance
Người kýNguyễn Đức Chi
Cập nhật16/06/2026
NgànhUnclassified
Lĩnh vựcTax AdministrationFees and Charges
Ngày ban hành28/12/2011
Ngày áp dụng28/12/2011
Ngày hết hiệu lực
Tình trạngIn effect
✦ Tóm lược thông minh

This decision of the Ministry of Finance corrects one point in Circular No. 152/2011/TT-BTC guiding the implementation of Decree No. 67/2011/NĐ-CP related to the Law on Environmental Protection Tax, specifically amending the code at Point 2.3 of Article 7.

Các điểm cốt lõi

  • The Ministry of Finance corrects the content at Point 2.3, Clause 2, Article 7 of Circular No. 152/2011/TT-BTC dated November 11, 2011.

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Toàn văn

MINISTRY OF FINANCE

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Number: 3151/QD-BTC

SOCIALIST REPUBLIC OF VIETNAM

Independence - Freedom - Happiness

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Hanoi, December 28, 2011

Pursuant to …;

Regarding the correction of Circular No. 152/2011/TT-BTC dated November 11, 2011of the Ministry of Finance guiding the implementation of Decree No. 67/2011/NĐ-CPdated August 8, 2011 of the Government detailing and guiding the implementation of certain provisions of the Law on Environmental Protection Tax

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THE MINISTER OF FINANCE

Pursuant to the Law on Legislative Issuance of Regulatory Legal Documents No. 17/2008/QH12 dated June 3, 2008;

BASED ON Decree No. 104/2004/NĐ-CP dated March 23, 2004 of the Government on the Official Gazette of the Socialist Republic of Vietnam;

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;

At the proposal of the Director General of the State Revenue Administration,

DECISION:

Article 1. Correcting the content at Point 2.3, Clause 2, Article 7, Circular No. 152/2011/TT-BTC dated November 11, 2011 of the Ministry of Finance 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 as follows:

At Point 2.3, Clause 2, Article 7, Circular No. 152/2011/TT-BTC dated November 11, 2011

It was printed as: "2.3.4... ".

Amended to read: "2.3.3... ".

Article 2. This Decision takes effect from the date of signature. /./

Place of Receipt:

- Prime Minister, Deputy Prime Ministers;

- Central Party Office and Party Committees;

- National Assembly's Office;

- President's Office;

- Supreme People's Procuracy;

- Central Steering Committee for Anti-Corruption Office;

- Supreme People's Court;

- State Audit Office;

- Ministries, ministerial-level agencies, government agencies,

- Central Agencies of Mass Organizations;

- People's Councils, People's Committees, Departments of Finance, Tax Departments, State Treasury of provinces and centrally-administered cities;

- Official Gazette;

- Ministry of Justice's Legal Documents Inspection Department;

- Government website;

- Ministry of Finance website;

- Website of the State Revenue General Department;

- Units under the Ministry of Finance;

- To be filed: VP, GDT (VT, CS).

TUQ. MINISTER

DIRECTOR OF THE OFFICE

(signed)

Nguyen Duc Chi

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