THE MINISTRY OF FINANCE

Circular No. 30/2013/TT-BTC dated March 18, 2013 of the Ministry of Finance promulgating the remission of environmental protection’s tax for prepackaged goods’ plastic packages under the Resolution No. 02/NQ-CP dated January 07, 2013 of the Government;

Pursuant to the Law No. 57/2010/QH12 dated November 29, 2011 of the National Assembly on Environmental Protection Tax;

Pursuant to the Law No.78/2006/QH11 dated December 12, 2006 of the National Assembly on Tax Administration;

Pursuant to the Decree No. 67/2011/ND-CP dated August 08, 2011 of the Government detailing and guiding the implementation of a number of articles of Law on Environmental Protection Tax and the Decree No. 69/2012/ND-CP dated September 14, 2012 of the Government amending and supplementing clause 3 article 2 of the Government's Decree No. 67/2011/ND-CP dated August 08, 2011, detailing and guiding the implementation of a number of articles of the Law on Environment protection tax;

Pursuant to the Resolution No. 02/NQ-CP dated January 07,2013 of the Government on some solutions for resolving difficulties in production and trade; supporting the market, and settling bad debts;

Pursuant to the Decree No. 118/2008/ND-CP dated November 27, 2008 of the Government defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

At the proposal of the Head of Tax Policy Department;

The Minister of Finance issues the Circular promulgating the remission of environmental protection’s tax for prepackaged goods’ plastic packages:

Article 1. Scope of regulation

Producers and importers who are organizations, households and individuals (hereafter called producers or importers) shall receive the remission of environmental protection’s tax and fines for late payment if any (hereinafter called remission of tax), and are not called to pay taxes if producers and importers have declared but not yet paid and fines for late payment if any from January 01, 2012 to the end of November 14, 2012, applicable to prepackaged goods’ plastic packages (hereinafter called packages), including:

1. Import packages for packing products produced or handled by importers or buy products to make packages or package services.

2. Package’s producers or importers shall sell directly to organizations, households and other individual (hereinafter called package’s buyer) for packing products produced or handled by them or buy products to make packages or package services.

Article 2. Dossier, order, procedure for the remission of environmental protection’s tax

1. Application dossier for the remission of environmental protection’s tax made by producers or importers to import packages for packing products that is under the objectives of receiving the remission of tax prescribed in Article 1 of this Circular (declared but not yet paid and fines for late payment);

a) Proposal minute for refunding state budget in Form No. 01/DNHT attached with the Circular No. 28/2011/TT-BTC dated February 28^,2011 of the Ministry of Finance.

b) The additional tax declaration and fine for late payment in accordance with the form No. 01/KHBS attached with this Circular.

c) The receipts for environmental protection tax’s payment and fines for tax late payment.

d) In the case of importing packages for packing products produced or handled by importers or buy products to make packages or package services, it is compulsory to have documents beside all documents prescribed in point a, b, c as follows:

- The customs dossier.

- The original commitment for importing packages with the signature of the legal representative of the importer, and seal (if the package importer is a legal person), specifying the quantity of imported packages, number of products produced or handled by importers or to make packages or package services, number of products to be packaged and the quantity of packages to be used.

- The photocopy of the contract or principal contract to sell products, or the purchase order in the case of having no contract (in the case of buying products for packaging), or the photocopy of the packaging contract (in the case of packaging services) directly signed by the package importer and organizations, households, individuals that sell that products or have products need packaging.

The importer must make declaration and pay environmental protection tax on the packages that are not used for packaging as committed, but for consumption or donation, and incur penalties as prescribed by the Laws on tax administration.

e) In the case that package’s producers or importers sell directly to buyers for packing products produced or handled by importers or buy products to make packages or package services, it is necessary to have documents besides documents prescribed in point a, b, c as follows:

- The customs dossier (if any).

- The photocopy of the contract or principal contract to sell packages, or the purchase order if there is no contract signed by the producer or importer and the buyer.

- The original written confirmation between the producer or importer on package’s quantity sold by the package importer or producer to the buyer for packing products, specifying the environmental protection tax that the buyer must pay to the package producer or importer.

- The list of package sale invoices is in accordance with the form No. 02/TBVMT attached with this Circular.

The buyer must make declaration and pay environmental protection tax the packages that are not used for packaging as committed, but for consumption, donation, or selling to other persons, and incur penalties as prescribed by the Laws on tax administration.

2. The additional declaration dossier in case the person that imports or produces packages for packing products is eligible for tax debt cancellation as prescribed in Article 1 of this Circular includes:

a) The additional tax declaration and fines for late payment in accordance with the form No. 01/KHBS attached with this Circular.

b) Documents prescribed in point d, e, clause 1 of this Article (documents in point a, c are exempted).

3. The order and procedure for the remission of tax and tax debt cancellation must comply with the Laws on tax administration.

Article 3. Implementation organization

1. This Circular takes effect after 45 days from the signing date.

2. Package’s producers or importers for packing products who are eligible for the remission of tax and tax debt cancellation as prescribed in this Article 1of this Circular shall:

a) Take responsibility before law for the accuracy and sufficiency of the declarations and commitments prescribed in clause 1, clause 2, Article 2 of this Circular.

b) Complete and submit the applications before June 30, 2013 to tax agencies or the customs agencies of tax declaration and tax payment.

c) Adjust data in accounting books.

3. Tax agencies and customs agencies shall:

a) Disseminate and guide the remission of tax and tax debt cancellation as prescribed in this Circular.

b) Check the accuracy, sufficiency of dossier for the remission of tax and additional tax declaration for tax debt cancellation to perform again in accordance with the Laws on tax administration.

c) Adjust data in accounting books

Any arising difficulties or problems in the course of implementation should be reflected to the Ministry of Finance for promptly consideration and settlement./.

For the Minister of Finance

Deputy Minister

Vu Thi Mai

* All appendices are not printed here in

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