Ecolex Logo
Le portail au
droit de l'environnement
Résultats de la recherche » Législation

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.

Pays/Territoire
Viet Nam
Type du document
Règlement
Date
2011
Source
FAO, FAOLEX
Sujet
Environnement gén.
Mot clé
Droits/redevances relatives à l'environnement
Aire géographique
Asie, East Asian Seas, Asie du Sud-Est
Entry into force notes
This Circular enters into force on 1 January 2012.
Résumé

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.

Texte intégral
Anglais

Références - Législation

Implemente

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

Législation | Viet Nam | 2011

Mot clé: Droits/redevances relatives à l'environnement

Source: FAO, FAOLEX

Amendé par

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.

Législation | Viet Nam | 2012

Mot clé: Droits/redevances relatives à l'environnement

Source: FAO, FAOLEX