Circular 60/2015/tt-Btc: Modifying, Supplementing Item 2 Article 5 Circular No. 152/2009/tt-Btc On 11/11/2011 Guidelines For Implementing Decree No. 67/2010/nd-Cp On 08/8/2011 Of Government Regulations And Details ...

Original Language Title: Thông tư 60/2015/TT-BTC: Sửa đổi, bổ sung khoản 2 Điều 5 Thông tư số 152/2011/TT-BTC ngày 11/11/2011 hướng dẫn thi hành Nghị định số 67/2011/NĐ-CP ngày 08/8/2011 của Chính phủ quy định chi tiết và hướng...

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$20 per month, or Get a Day Pass for only USD$4.99.
CIRCULAR additional amendments clause 2 article 5 circular No. 152/2009/TT-BTC on 11/11/2011 guidelines for implementing Decree No. 67/2010/ND-CP on 08/8/2011 from the Government detailing and guiding the implementation of some articles of the law on environmental protection tax _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ the base environmental tax law No. 57/2010/QH12 on November 15, 2010;
Pursuant resolution No. 1269/2011/UBTVQH12 April 14, 2011 of the Standing Committee of the National Assembly on environment protection and tariff resolution No. 888a/2015/UBTVQH13 on March 10, 2015 of the Standing Committee of the National Assembly of amendments, additional resolution No. 1269/2011/UBTVQH12 of tariffs to protect the environment;
Pursuant to Decree No. 67/2010/ND-CP on 08 January 2011 from the Government detailing and guiding the implementation of some articles of the law on environmental protection tax and Decree No. 69/2012/ND-CP dated 14 September 2012 the Government's amendments, additional paragraph 3 article 2 of Decree 66/2010/ND-CP on 08 December 2010 of the Government;
Pursuant to Decree No. 215/2013/ND-CP on December 23, 2013 of government functions, tasks, powers and organizational structure of the Ministry of finance;
At the suggestion of the Director of Tax policy;
The Minister of Finance issued circular additional amendments clause 2 article 5 circular No. 152/2009/TT-BTC on 11/11/2011 guidelines for implementing Decree No. 67/2010/ND-CP on 08/8/2011.
Article 1. Additional clause 2 amendments to article 5 as follows: the absolute tax rates do tax base of environmental protection against each of the goods as specified in the schedule of tax rates tax rates for environmental protection attached to resolution No. 1269/2011/UBTVQH12 on May 14, 2011 and resolution No. 888a/2015/UBTVQH13 on March 10, 2015 of the Standing Committee of the National Assembly modified the supplementing resolution No. 1269/2011/UBTVQH12 of tariffs to protect the environment.
Article 2. Effective enforcement of this circular are effective from the date of resolution No. 888a/2015/UBTVQH13 on March 10, 2015 of the Standing Committee of the National Assembly to take effect.
In the process, if there are problems to recommend the Organization, timely reflection about personal finance to be researched, resolved.