Circular No. 60/2015/TT-BTC amends and supplements Clause 2, Article 5 of Circular No. 152/2011/TT-BTC to clearly stipulate the absolute tax rate as the basis for calculating environmental protection tax for each commodity according to the Environmental Protection Tax Rate Table issued together with the Resolution of the Standing Committee of the National Assembly. This document takes effect from the date Resolution No. 888a/2015/UBTVQH13 takes effect.
핵심 사항
- Enterprises must comply with the absolute tax rate as the basis for calculating environmental protection tax according to the Environmental Protection Tax Rate Table issued together with the Resolution of the Standing Committee of the National Assembly.
- Tax authorities are responsible for correctly applying the absolute tax rate during the process of inspection, assessment, and collection of environmental protection tax.
- Citizens need to be aware of the absolute tax rate to comply when purchasing goods subject to environmental protection tax.
- The absolute tax rate as the basis for calculating environmental protection tax is stipulated in the Environmental Protection Tax Rate Table issued together with Resolution No. 1269/2011/UBTVQH12 and Resolution No. 888a/2015/UBTVQH13 of the Standing Committee of the National Assembly.
- This Circular takes effect from the date Resolution No. 888a/2015/UBTVQH13 takes effect.
🌐 이 문서의 사회적 영향
- Positive impact: Enterprises and citizens will comply with the environmental protection tax rate, contributing to environmental protection.
- Negative impact: Time is needed for enterprises and citizens to grasp and implement the new regulations.
❓ 자주 묻는 질문
Where is the absolute tax rate as the basis for calculating environmental protection tax stipulated?
The absolute tax rate is stipulated in the Environmental Protection Tax Rate Table issued together with Resolution No. 1269/2011/UBTVQH12 and Resolution No. 888a/2015/UBTVQH13 of 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 takes effect.
What should enterprises do to comply with the new regulations?
Enterprises need to be familiar with the absolute tax rate according to the Environmental Protection Tax Rate Table and apply it correctly when calculating environmental protection tax for their goods.
How are citizens affected by this Circular?
Citizens need to be aware of the absolute tax rate to comply when purchasing goods subject to environmental protection tax, contributing to environmental protection.
What responsibilities do tax authorities have under this Circular?
Tax authorities are responsible for correctly applying the absolute tax rate during the process of inspection, assessment, and collection of environmental protection tax.
전문
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MINISTRY OF FINANCE _______________ |
SOCIALIST REPUBLIC OF VIET NAM ______________________ |
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Number: 60/2015/TT-BTC |
Hanoi, April 27, 2015 |
CIRCULAR
Amending and supplementing Clause 2, 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
dated August 8, 2011
of the Government detailing and guiding the implementation of certain provisions of the Law on Environmental Protection Tax
some provisions of the Law on Environmental Protection Tax
______________________
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/UBTVQQH12 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, 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, 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.
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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DEPUTY MINISTER |
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