THE MINISTRY OF FINANCE
Circular No. 30/2013/TT-BTC of March 18, 2013, guiding the refund of environmental protection tax on plastic bags used for prepackaging goods under the Government’s Resolution No. 02/NQ-CP of January 7, 2013
Pursuant to November 15, 2010 Law No. 57/2010/QH12 on Environmental Protection Tax;
Pursuant to November 29, 2006 Law No. 78/2006/QH11 on Tax Administration and the Government’s Decrees detailing the implementation of the Law on Tax Administration;
Pursuant to the Government’s Decree No. 67/2011/ND-CP of August 8, 2011, detailing and guiding a number of articles of the Law on Environmental Protection Tax, and the Government’s Decree No. 69/2012/ND-CP of September 14, 2012, amending and supplementing Clause 3, Article 2 of the Government’s Decree No. 67/2011/ND-CP of August 8, 2011;
Pursuant to the Government’s Resolution No. 02/NQ-CP of January 7, 2013, on a number of solutions for removing difficulties for production and business, supporting the market and settling non-performing loans;
Pursuant to the Government’s Decree No. 118/2008/ND-CP of November 27, 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
At the proposal of the director of the Tax Policy Department;
The Minister of Finance promulgates the Circular guiding the refund of environmental protection tax on plastic bags used for prepackaging goods.
Article 1. Scope of regulation
Organizations, households and individuals producing or importing (below referred to as manufacturers or importers) plastic bags used for prepackaging goods (below referred to as packagings) may receive the refund of their paid environmental protection tax and fines for late tax payment, if any (below referred to as tax refund); and are not required to pay the tax amounts which they declared but did not yet pay during the period from January 1, 2012, through November 14, 2012, and fines for late tax payment, if any; (below referred to as exemption from retrospective tax collection), including:
1. Importers of packagings to package products produced, processed or purchased by themselves or to provide packaging services.
2. Packaging manufacturers or importers that sell packagings to other organizations, households or individuals (below referred to as packaging buyers) to package products produced, processed or purchased by the packaging buyers or to provide packaging services.
Article 2. Dossier, order and procedures for refunding environmental protection tax
