Circular No. 82/2015/TT-BTC abolishes Circular No. 39/2008/TT-BTC of the Ministry of Finance on environmental protection fees for solid waste, to take effect from the date Decree No. 38/2015/NĐ-CP comes into force (June 15, 2015).
Key points
- This Circular abolishes Circular No. 39/2008/TT-BTC guiding the implementation of the Decree on environmental protection fees for solid waste.
- Effective date from the date Decree No. 38/2015/NĐ-CP comes into force (June 15, 2015).
🌐 Social impact of this document
- Positive impact: Reduces administrative burden for businesses and individuals.
- Negative impact: Requires time for units to adapt to new regulations.
❓ Frequently asked questions
Which Circular does this Circular abolish?
This Circular abolishes Circular No. 39/2008/TT-BTC of the Ministry of Finance.
When does this new Circular come into effect?
This Circular takes effect from the date Decree No. 38/2015/NĐ-CP comes into force (June 15, 2015).
Which Decree governs the management of solid waste and waste materials?
Decree No. 38/2015/NĐ-CP of the Government.
What impact does this Circular have on businesses?
Reduces administrative burden for businesses, but requires time for adaptation to new regulations.
Full text
CIRCULAR
REPEAL Circular No. 39/2008/TT-BTC dated May 19, 2008 of the Ministry of Finance guiding the implementation of Decree No. 174/2007/NĐ-CP dated November 29, 2007 of the Government on environmental protection fees for solid waste.
_________________________
Pursuant to the Law on Legislative Issuance of Regulatory Legal Documents No. 17/2008/QH12 dated June 3, 2008;
Pursuant to Decree No. 38/2015/NĐ-CP dated April 24, 2015 of the Government on management of solid waste and scrap materials;
Pursuant to Decree No. 215/2013/NĐ-CP dated December 23, 2013 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
At the proposal of the Director of the Department of Tax Policy,
The Minister of Finance issues this Circular to repeal Circular No. 39/2008/TT-BTC dated May 19, 2008 of the Ministry of Finance guiding the implementation of Decree No. 174/2007/NĐ-CP dated November 29, 2007 of the Government on environmental protection fees for solid waste, as follows:
Article 1. Repeal Circular No. 39/2008/TT-BTC dated May 19, 2008 of the Ministry of Finance guiding the implementation of Decree No. 174/2007/NĐ-CP dated November 29, 2007 of the Government on environmental protection fees for solid waste.
Article 2. This Circular takes effect from the date Decree No. 38/2015/NĐ-CP dated April 24, 2015 of the Government on management of solid waste and scrap materials comes into force (June 15, 2015).
Article 3. The Director of the Tax Policy Department, the Director of the Legal Department, units under the Ministry of Finance, and related agencies are responsible for implementing this Circular./.
DEPUTY MINISTER
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