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.

Document No.3151/QĐ-BTC
Document typeDecision
Issuing authorityMinistry of Finance
Signed byNguyễn Đức Chi
Updated16/06/2026
SectorUnclassified
FieldTax AdministrationFees and Charges
Issued date28/12/2011
Effective date28/12/2011
Expiry date
StatusIn effect
✦ Smart summary

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.

Key points

  • 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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Full text

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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