Accordingly, producers and importers who are organizations, households and individuals shall receive the remission of environmental protection’s tax and fines for late payment, 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.
In order to receive the remission of environmental protection tax, package’s producers or importers must complete and submit the applications before June 30, 2013 to tax agencies or the customs agencies of tax declaration and tax payment, including: Proposal minute for refunding state budget; The additional tax declaration; The receipts for environmental protection tax’s payment and fines for tax late payment. 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 additional documents.
This Circular takes effect on May 02, 2013.
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