Circular No. 59/2015/TT-BTC amends and supplements Clause 2 of Article 5 of Circular No. 152/2011/TT-BTC dated November 11, 2011 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.

CIRCULAR

Amending and supplementing Clause 2 of Article 5 of Circular No. 152/2011/TT-BTC dated November 11, 2011 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 July 19November 11, 2011 July 19August 8, 2011 someprovisions of the Law on Environmental Protection Tax

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

Pursuant to Resolution No. 1269/2011/UBTVQH12 dated July 14, 2011 of the Standing Committee of the National Assembly on the environmental protection tax rate table and Resolution No. 888a/2015/UBTVQH13 dated March 10, 2015 of the Standing Committee of the National Assembly amending and supplementing Resolution No. 1269/2011/UBTVQH12 on the environmental protection tax rate table;

Pursuant to 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 and Decree No. 69/2012/NĐ-CP dated September 14, 2012 of the Government amending and supplementing Clause 3 of Article 2 of Decree No. 67/2011/NĐ-CP dated August 8, 2011 of the Government;

Pursuant to Decree No. 215/2013/NĐ-CP dated December 23, 2013, promulgated by the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

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

The Minister of Finance issues this Circular amending and supplementing Clause 2 of Article 5 of Circular No. 152/2011/TT-BTC dated November 11, 2011 guiding the implementation of Decree No. 67/2011/NĐ-CP dated August 8, 2011 of the Government.

Article 1. Amending and supplementing Clause 2 of Article 5 as follows:

The absolute tax rate serving as the basis for calculating the environmental protection tax for each commodity is the tax rate prescribed in the Table of Environmental Protection Tax Rates issued together with Resolution No. 1269/2011/UBTVQH12 dated July 14, 2011 and Resolution No. 888a/2015/UBTVQH13 dated March 10, 2015 of the Standing Committee of the National Assembly amending and supplementing Resolution No. 1269/2011/UBTVQH12 on the environmental protection tax rate table.

Article 2. Effective Date

This Circular shall take effect from the date Resolution No. 888a/2015/UBTVQH13 dated March 10, 2015 of the Standing Committee of the National Assembly takes effect.

In the course of implementation, if there are any difficulties, organizations and individuals are requested to promptly report them to the Ministry of Finance for study and resolution./.