Circular No. 59/2015/TT-BTC amends and supplements the absolute tax rate serving as the basis for calculating environmental protection tax for each commodity according to the Table of Environmental Protection Tax Rates prescribed by the Standing Committee of the National Assembly. This Circular takes effect from the date Resolution No. 888a/2015/UBTVQH13 comes into force.
要点
- The absolute tax rate serving as the basis for calculating environmental protection tax for each commodity is prescribed in the Table of Environmental Protection Tax Rates issued by the Standing Committee of the National Assembly.
🌐 本文件的社会影响
- Positive impact: Ensuring fairness and transparency in the application of environmental protection tax.
- Negative impact: It may impose a financial burden on enterprises if the tax rate increases significantly.
❓ 常见问题
How is the absolute tax rate serving as the basis for calculating environmental protection tax specified?
The absolute tax rate serving as the basis for calculating environmental protection tax for each commodity is specified in the Table of Environmental Protection Tax Rates issued by the Standing Committee of the National Assembly.
When does this Circular take effect?
This Circular takes effect from the date Resolution No. 888a/2015/UBTVQH13 comes into force.
Who is responsible for applying this absolute tax rate?
Tax authorities, customs offices, and state treasuries at provincial and centrally-administered city levels will be the organizations responsible for applying this absolute tax rate.
In case of difficulties during implementation, who will resolve them?
If there are difficulties during implementation, it is recommended that organizations and individuals promptly report to the Ministry of Finance for research and resolution.
Where is the Table of Environmental Protection Tax Rates prescribed?
The Table of Environmental Protection Tax Rates is prescribed by the Standing Committee of the National Assembly and stipulated in Resolution No. 1269/2011/UBTVQH12 dated July 14, 2011 and Resolution No. 888a/2015/UBTVQH13 dated March 10, 2015.
全文
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MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIET NAM |
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Number: 59/2015/TT-BTC |
Hanoi, April 27, 2015 |
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./.
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Place of Receipt: |
DEPUTY MINISTER (Signed) Vu Thi Mai |
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