Circular No. 159/2012/tt-Btc: Modifying, Supplementing Circular No. 152/2009/tt-Btc On 11/11/2011 Guidelines For Implementing Decree No. 67/2010/nd-Cp On 08/01/2011 The Government Detailing And Guiding The Implementation Of The M. ..

Original Language Title: Thông tư 159/2012/TT-BTC: Sửa đổi, bổ sung Thông tư số 152/2011/TT-BTC ngày 11/11/2011 hướng dẫn thi hành Nghị định số 67/2011/NĐ-CP ngày 08/08/2011 của Chính phủ quy định chi tiết và hướng dẫn thi hành m...

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The base environmental tax law No. 57/2010/QH12 on November 15, 2010;

Pursuant to the law the tax management of 78/2006/QH11 on November 29, 2006 and the Government's Decree regulations detailing the implementation of the law on tax administration;

Pursuant to Decree No. 67/2010/ND-CP on 08 August 2011 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 DATED August 8, 2011 of the Government;

Pursuant to Decree No. 118/2008/ND-CP on November 27, 2008 Government's functions, powers, duties and organization of the Ministry of finance;

Proposal of the Director of Tax policy;

The Minister of Finance issued a circular amending, supplementing circular No. 152/2009/TT-BTC on 11/11/2011 guidelines for implementing Decree No. 67/2010/ND-CP (amended and supplemented in Decree No. 69/2012/ND-CP of the Government).

Article 1. Additional amendments article 1 paragraph 4 as follows: "4. the nylon bags subject to tax (plastic bags) is kind of thin plastic packaging bag shape bag (containing the mouth bag, bag, bag bottoms there and can contain products in it) are made from a single plastic HDPE (high density polyethylene resin), LDPE (Low density polyethylen) or LLDPE (Linear low density polyethylen resin) , excluding pre-packaged goods packaging and nylon bags that meet the criteria of environmental friendly since the competent authority certificate nylon bags with environmental friendly according to the regulations of the Ministry of natural resources and the environment.

Packaging available goods (including Pocket shape and no bag shape) in this clause are specified as follows: a) packaging of goods available include: a1) packaging available imported goods.

A2) the packaging which organization, individual household production or import to pack the product Organization, household, individual manufacturing, outsource or buy products on packing or packaging services.

Example 1: A business production or import 100 kg packaging (nylon bags) to pack shoes products (products manufactured by A business shoes, work-out or buy on packing or as a Service Pack), 100 kg of packaging listed above not subject to environmental protection tax.

The packaging in which the manufacturer or importer who had committed or declared in imported sewing to packaging products, but then not used to package products that are used to Exchange, internal consumption, gifts for the person who produced or imported the packaging must declare environmental protection tax, and dealt with according to the provisions of the law on tax administration.

Example 2: A business production or import 100 kg packaging (nylon bags), A business has committed or declared in imported sewing to packaging shoes (shoes products due to A manufacturing business, work out or bought on packaged or bundled service) If A business uses only 20 kg of packaging to pack shoes products and have used 30kg to exchange the bag, 40 kg packaging to internal consumption, 10 kg packaging to donate to, then A business must declare, pay tax on environmental protection for the 80 kg of packaging used to Exchange , internal consumption, gifts and dealt with according to the provisions of the law on tax administration.

A3) packaging that organizations, households, individuals purchase directly by producers or importers to pack the product Organization, household, individual manufacturing, outsource or buy products on packing or packaging services.

Example 3: Enterprise B buy directly of A business (as the producer or the importer of packaging) 200 kg packaging to packaging the shirt (shirt products due to business B production, work out or buy on packing or as a Service Pack), then 200 kg packages mentioned above are not subject to environmental protection tax.

The packaging in which the buyer does not use to pack the product (have committed about buying the packaging for packaging products) which was used for internal consumption, Exchange, donation or sale to institutions, households, and individuals, then the buyer must declare packaging, environmental protection tax with the tax agency to manage directly and dealt with in accordance the law on tax administration.

Example 4: Enterprise B buy directly of A business (as the producer or the importer of packaging) 200 kg packaging packing product (had committed about buying the packaging for packaging products), products manufactured by the enterprise B shoes, work-out or purchase on the package or as a service pack, then if B business using only 50 kg sack dermatome to pack your shoes and products used to exchange the bag 20 kg, 30kg packaging to internal consumption, 40 kg packing to donate to, 60 kg of packaging on sale for business C business, then B must declare, pay tax on environmental protection with the tax agency to direct management for 150 kg of packaging used to Exchange , internal consumption, gifts, sale for business and dealt with according to the provisions of the law on tax administration.

A4) packaging available commodities specified in a2 and a3 point weather this not include cargo bags when sales.

Example 5: A supermarket or store .5b buy direct 100 kg nylon bags of business C (who produced or imported), of which 50 kg nylon bags to contain goods due to A supermarket or store B sells out for customers and 50 kg nylon bags for packaging of products (product due to the supermarket A or B manufacture shop , or buy out machining on packing or as a Service Pack), 50 kg nylon bags to contain the goods in this case is not the packaging available goods.

b) packaging manufactured or imported to be identified as the packaging available the goods specified in a2 and a3 point a clause must have the following documents: b1) against packaging due to organizational, personal, household production (producer of packaging): – the case packing to pack the product by the manufacturer that produces packaging or the production of the packaging must have A main text of commitment signed by the legal representative of the person producing the packaging and seal (if the packing production is legal) on the self-produced packaging to pack products sent direct management tax agency when packing production (in the written commitment stating the number of product packaging , the number of scheduled products produced or processed, the amount of packing needed product and the amount of packaging used for the packing of the product).

– The case packing to pack the product packaging production by buy products on packing or packaging service shall in addition to the original text of commitment signed by the legal representative of the person producing the packaging and seal (if the packing production is legal) on the self-produced packaging to packaging to send the tax agency management directly when packing production (in the written commitment stating the number of packages produced, the amount of the expected purchase of products or packaging, the number of products need packaging and the amount of packaging used for the packing of the product); the production of the packaging must have more: snapshot of product purchase contract (in case of product purchase to packaging) or snapshot of the contract packaging (case as a Service Pack) is signed directly between producers of packing and organization, households, individuals selling products or products packaged.

– The case packing of production is sold directly to organizations, households, and individuals (referred to as packaging buyers) to packaging the produce must be: packaging + snapshot package purchase contracts are signed directly between producers of packaging and packaging buyers.

+ Original written commitment about buying the packaging for packaging products with signature of the legal representative of the person buying the packaging and seal (if the buyer packaging is legal) due to packaging buyers send people packing production (in the written commitment stating the amount of the expected products manufactured or machined out for packaging buyers to pack the products produced or processed; the number is expected to buy about product to packaging for packaging buyers to pack his buying of products; the amount of the expected products get packaged for packaging buyers do packing services; the number of products need packaging and the amount of packaging used for the packing of the product).

+ Sale invoice statement for packaging form No. 03/TBVMT attached to this circular. When the Bill of sale must record the full bag indicator is specified on the invoice value (or the sales invoice for the basis of value added tax under the direct method), also added the line sold under contract ... of ... on ... months ... not good environmental protection tax on the invoice.

B2) against packaging import then import packaging must give the Customs authorities when import: customs records imported packaging according to the regulations. The self import declarations, responsible under the provisions of the law on the Declaration of import content packaging for packaging products or to sell directly to buyers of packaging for packaging products.

When the direct sale of imported packaging (declare to pack the products when imported) for packaging buyers to pack the products they import the package must have: + snapshot package purchase contracts are signed directly between the import of packaging and packaging buyers.

+ Original written commitment about buying the packaging for packaging products with signature of the legal representative of the person buying the packaging and seal (if the buyer packaging is legal) due to packaging buyers send the import of packaging (in written commitment stating the amount of the expected products manufactured or machined out for packaging buyers to pack the products produced or processed; the number is expected to buy about product to packaging for packaging buyers to pack his buying of products; the amount of the expected products get packaged for packaging buyers do packing services; the number of products need packaging and the amount of packaging used for the packing of the product).


+ Sale invoice statement for packaging form No. 03/TBVMT attached to this circular. When the Bill of sale must record the full bag indicator is specified on the invoice value (or the sales invoice for the basis of value added tax under the direct method), also added the line sold under contract ... of ... on ... months ... not good environmental protection tax on the invoice.

The case of imported packaging has been adopted in accordance with the law, the person who imports the packaging was not declared to be taxable object does not apply to environmental protection. "

Article 2. Modify the additional point 2.4, paragraph 2 article 2 as follows: "2.4. Export of goods (including goods exported are machined from raw materials, imported materials) due to production facilities (including outsourcing) direct export or entrusted to base business export to export, the customs authority does not collect taxes for environmental protection for goods exports and raw materials materials, import to export then machining abroad when imported.

The goods in the case of taxable objects of environmental protection was held, families, individuals buying for export, then the production of the goods is declared, the environmental protection tax when selling the goods.

Example 6: A business importing 40 kg nylon bags on to add some details such as the printed label or additional machining to product other than nylon bags imported originally, and then export the enterprise A is not declared, the environmental protection tax for 40 kg nylon bags listed above when imported.

Example 7: Enterprise B import 100 kg of drugs except in limited type affair used as raw materials for use in the manufacturing of export goods business, then B is not declared, the environmental protection tax for 100 kg of pesticides in relationship types use restrictions stated above when importing. "

Article 3. Added 1.4 points to paragraph 1 article 5 as follows: "1.4. For multilayer nylon bags are produced or manufactured from plastic HDPE, LDPE, LLDPE unit and the type of plastic (PP, PA, ...) or other substances such as aluminum, paper, environmental taxes are determined by the rate of% weight plastic HDPE, LDPE, LLDPE unit available in nylon bags multi layer. The base level of the amount of plastic HDPE, LDPE, LLDPE unit use production or processing multilayer nylon bag, who produced or imported nylon bags multi layer self declaration, are solely responsible for the Declaration.

Example 8: A business manufacturing or importing 100 kg nylon bags multi layer, in which the weight plastic HDPE, LDPE, LLDPE unit available in nylon bags multi layer is 70% and the weight of plastic (PA, PP, etc.) is 30%.

As such, environmental protection tax of A business to pay for 100 kg nylon bags multi layer is: 100 kg x 70% x 40,000 VND/kg = 2,800,000 Council. "

Article 4. Added to the end of point 2.2 clause 2 article 7 as follows: "-the case of gasoline, oil, oily fat imports of used for other purposes not for sale; lubricants, lubricating grease is packed separately when importing with supplies, spare parts for aircraft or ships with machinery, equipment for the taxpayers to declare, pay tax on environmental protection with the customs.

-Petrol is exported, sold by volume recorded on invoices, vouchers, sale, the taxpayer must declare the environmental protection tax, according to the invoice, the output document, sell it. "

Article 5. Added 2.4 points on item 2 article 7 as follows: "2.4. The goods are taxable subject to protection of the environment is produced domestically or in tax-free and sell between countries in Africa in the area of tariffs, non-tariff, non-tariff areas between together and export and import in place (in Vietnam) (except for the packaging is produced for the packing of the product as specified in a2 and a3 point a article 1 This circular), the production of goods basis must declare, pay taxes to protect the environment.

The identification of the goods for export, import tax of environmental protection is when the goods are exported, imported through the border in Vietnam. "

Article 6. Effect 1. This circular effect since July 15, 2012.

2. During the implementation process, if there are problems to recommend the Organization, timely reflection about personal finance to be researched, resolved.