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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.

País/Territorio
Viet Nam
Tipo de documento
Reglamento
Fecha
2011
Fuente
FAO, FAOLEX
Materia
Medio ambiente gen.
Palabra clave
Tarifas/cánones relativos al medio ambiente
Área geográphica
Asia, Mares del Asia Oriental, Asia Sudoriental
Entry into force notes
This Circular enters into force on 1 January 2012.
Resumen

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.

Texto completo
Inglés

Referencias - Legislación

Implementa

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

Legislación | Viet Nam | 2011

Palabra clave: Tarifas/cánones relativos al medio ambiente

Fuente: FAO, FAOLEX

Enmendado porr

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.

Legislación | Viet Nam | 2012

Palabra clave: Tarifas/cánones relativos al medio ambiente

Fuente: FAO, FAOLEX