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Circular No. 152/2011/TT-BTC guiding the Government's Decree No. 67/2011/ND-CP of 8 August 2011, detailing and guiding a number of articles of the Law on Environmental Protection Tax.

Country/Territory
Viet Nam
Document type
Regulation
Date
2011
Source
FAO, FAOLEX
Subject
Environment gen.
Keyword
Environmental fees/charges
Geographical area
Asia, East Asian Seas, South-Eastern Asia
Entry into force notes
This Circular enters into force on 1 January 2012.
Abstract

This Circular defines taxable objects and specifies that goods which are not defined in this Circular or in article 3 of the Law on the Environmental Protection Tax or article 2 of Decree No. 67 shall not be subject to environmental protection taxes. Furthermore, goods that comply to the conditions set out in article 2 shall also be tax exempt.

Full text
English

References - Legislation

Implements

Decree No. 67/2011/ND-CP detailing and guiding a number of articles of the Law on Environmental Protection Tax.

Legislation | Viet Nam | 2011

Keyword: Environmental fees/charges

Source: FAO, FAOLEX

Amended by

Circular No. 159/2012/TT-BTC amending and supplementing Circular No. 152/2011/TT-BTC of 11 November 2011 guiding the Government's Decree No. 67/2011/ND-CP of 8 August 2011, detailing and guiding a number of articles of the Law on Environmental Protection Tax.

Legislation | Viet Nam | 2012

Keyword: Environmental fees/charges

Source: FAO, FAOLEX