Circular No. 87/2024/TT-BTC revokes entirely Circular No. 212/2015/TT-BTC dated December 31, 2015, issued by the Minister of Finance guiding corporate income tax policies for environmental protection activities as stipulated in Decree No. 19/2015/NĐ-CP dated February 14, 2015, of the Government detailing the implementation of certain provisions of the Law on Environmental Protection.

CIRCULAR

Repeals entirely Circular No. 212/2015/TT-BTC dated December 31, 2015, issued by the Minister of Finance guiding corporate income tax policies for environmental protection activities as stipulated in Decree No. 19/2015/NĐ-CP dated February 14, 2015, of the Government detailing certain provisions of the Environmental Protection Law.

______________________

Pursuant to the Law on Legislative Regulatory Documents dated June 22, 2015, and the Law Amending and Supplementing Certain Provisions of the Law on Legislative Regulatory Documents dated June 18, 2020;

Pursuant to the Corporate Income Tax Law dated June 3, 2008, the Law Amending and Supplementing Certain Provisions of the Corporate Income Tax Law dated June 19, 2013, and the Law Amending and Supplementing Certain Provisions of Various Tax Laws dated November 26, 2014;

Pursuant to Decree No. 34/2016/NĐ-CP dated May 14, 2016 of the Government detailing certain provisions and implementing measures of the Law on Legislative Regulatory Documents;

Decree No. 154/2020/NĐ-CP dated December 31, 2020, of the Government amending and supplementing certain articles of Decree No. 34/2016/NĐ-CP dated May 14, 2016, of the Government detailing certain provisions and measures for implementing the Law on Legislative Regulatory Documents;

Decree No. 59/2024/NĐ-CP dated May 25, 2024, of the Government amending and supplementing certain articles of Decree No. 34/2016/NĐ-CP dated May 14, 2016, of the Government detailing certain provisions and measures for implementing the Law on Legislative Regulatory Documents, which has been amended and supplemented by Decree No. 154/2020/NĐ-CP dated December 31, 2020, of the Government;

Pursuant to Decree No. 08/2022/NĐ-CP dated January 10, 2022 of the Government detailing certain provisions of the Law on Environmental Protection;

Pursuant to Decree No. 14/2023/NĐ-CP dated April 20, 2023, issued by the Government, stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Based on the proposal of the Director of the Department of Management and Supervision of Tax, Fee, and Charge Policies;

The Minister of Finance issues this Circular to repeal Circular No. 212/2015/TT-BTC dated December 31, 2015, issued by the Minister of Finance guiding corporate income tax policies for environmental protection activities as stipulated in Decree No. 19/2015/NĐ-CP dated February 14, 2015, of the Government detailing certain provisions of the Environmental Protection Law.

Article 1. Abolish the entire Circular

Repeals entirely Circular No. 212/2015/TT-BTC dated December 31, 2015, issued by the Minister of Finance guiding corporate income tax policies for environmental protection activities as stipulated in Decree No. 19/2015/NĐ-CP dated February 14, 2015, of the Government detailing certain provisions of the Environmental Protection Law, from the date when Decree No. 08/2022/NĐ-CP dated January 10, 2022, of the Government detailing certain provisions of the Environmental Protection Law takes effect.

Article 2. Implementation clause

1. This Circular shall take effect from February 10, 2025.

2. Heads of units under the Ministry and relevant agencies are responsible for implementing this Circular./.