Pursuant to the law on enterprise income tax and enforcement guidance documents;

The base of value-added tax laws and the documents guiding the implementation;

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

Pursuant to Decree No. 04/2009/ND-CP on January 14, 2009 the Government incentives, support environmental protection activities;

After the opinion of the Ministry of natural resources and environment (Environment Directorate) in no. 1803, KHTC-TCMT on 21/10/2009, the Ministry of finance instructed the tax incentives for environmental protection activities as follows: article 1. The preferential enterprise income tax 1. Cooperative business made investment projects for environmental protection provisions in section II of part A and part B section II of category attached to Decree No. 04/2009/ND-CP meet the base criteria make socialization in the field of the environment to enjoy enterprise income tax incentives as follows : a) the 10% tax rate applies for the duration of the operation for the income of the cooperative business get from project activities in the field of environmental protection.

b) cooperative businesses established new from project activities in the field of environmental protection implemented in geographical socio-economic conditions are difficult or particularly hard as prescribed in the appendix attached to Decree No. 124/2008/ND-CP on 11/12/2008 the Government detailing and guiding the implementation of some articles of the tax law corporate income tax exemption for 3 years, since there is taxable income and 50% reduction of the payable tax in the next 9 years.

c) cooperative businesses established new from project activities in the field of environmental protection implemented in the area does not list geographical socio-economic conditions are difficult or particularly hard as prescribed in the appendix attached to Decree No. 124/2008/ND-CP of the Government are tax free in 4 years Since taxable income and 50% reduction of the payable tax in the next five years.

2. The preferential enterprise income tax prescribed in paragraph 1 of this article applies only to income from the environmental protection activities; the business case, the cooperative activities in the field of environmental protection have the manufacturing activities, other business to private accounting incomes from the environmental protection activities to determine the correct Declaration of corporate income taxes are privilege.

Cases in the tax period enterprises, cooperatives are not the private accounting incomes from the environmental protection activities and income from other business activities, the income from the environmental protection activities identified by (=) of the taxable income of the business activities (not included in other income) (x) with the percentage (%) of revenue operations environmental protection compared with total revenue of cooperative enterprises in the tax period.

3. Income from the environmental protection activities enjoy tax incentives as stipulated in this is the earnings generated from environmental protection projects that meet the criteria of social establishments in the field of the environment, including income from the sale of these products take advantage of the process of project implementation and the income from the project scientific treatment of waste, waste water.

4. The criteria of the scale, standard base made in social environment sector follow the list the type, scale criteria, standards of the facilities made socialization because the Prime Minister specified.

Article 2. Value added tax on machinery, equipment and supplies in kind in the country have not produced that organization, individual investment projects in environmental protection activities prescribed in clause 2 article 2 of Decree No. 04/2009/ND-CP of import needs to direct use for scientific research and technological development in the subject not subject to value added tax.

List of machinery, equipment, and materials of the type in the country has produced is to be distinguished from the type in the country have not produced the needed import used directly for scientific research and technological development to make the base of the goods not subject to the tax mentioned in this Article by the Ministry of planning and investment.

To determine goods subject to not subject to value added tax at the stage of import regulations in this, the importer must present to the Customs authorities the records under the guidance of the Ministry of Finance on customs procedures; check, customs supervision; the export tax, import tax and tax administration for export and import goods.

Article 3. About the cost of implementing activities to promote products, trash sorting at the source 1. The cost of promoting products from the environmental protection activities, cost of construction of the film, the science of environmental protection and cost do provide free tools for people to make garbage sorting at the source specified in point a, point b point c of paragraph 1, article 21 of Decree 04/2009/ND-CP of cooperative enterprises have investment projects in environmental protection activities are charged to costs are deducted in determining taxable income business income according to actual spending if it meets conditions on invoices, vouchers in accordance with the law.

2. The cost of promoting products from the environmental protection activities specified in paragraph 1 of this article include the following costs: a) costs the Organization of scientific seminars discussing the ways of production, features, uses of the products from the environmental protection activities;

b) the cost of market research; polls, surveys, interviews, collect, analyze and evaluate information about products from the environmental protection activities;

c) development costs and to support market research;

d) costs of consultancy work in research, development and support of market research;

DD) costs, product introduction and exhibition fair trade: the cost of opening the room or booth exhibits, product introduction; the cost of renting the space to display, product introduction; the cost of materials, tool support, product introduction; the cost of shipping product, introduced.

e) costs of promoting products from the environmental protection activities through funding for education, health, disaster recovery and the gratitude for the poor under the provisions of the corporate income tax law and guidance documents.

3. The film, the science of environmental protection provisions in paragraph 1 of this article include: a) the universal Film and enhance the consciousness of environmental protection and sustainable consumption to the community for those with environmental friendly products eco-labels are awarded by State-recognized organization.

b) films, popular science the knowledge of garbage sorting at the source: reduce-reuse-recycle (3R).

4. The instruments to be free for the people prescribed in clause 1 of this article include: garbage can or garbage bags in different sizes, according to classification of organic garbage and inorganic garbage.

Business cases, cooperative projects of environmental protection offers free tools for people to make garbage sorting at the source specified in this clause has developed the attached leaflet Guide to classification of organic solid waste and inorganic solid waste, along with the instruments mentioned above, the costs of making Flyers count on costs to be deducted when determining the income subject to corporate income tax.

Cooperative business provides free tools for the people prescribed in addition to satisfy this invoice and voucher conditions as defined by law, must establish detailed, which specify the name of the person to be granted a specific address; number, the value of each type of instrument; the signature of the person to be granted; signature of the legal representative or authorized person of the business.

Lists of free tools offered by the legal representative or authorized person of the business register and be responsible before the law for the accuracy, truthfulness of the statements.

Article 4. Implementation 1. This circular has the effect after 45 days from the date of signing.

2. During the implementation process if there are obstacles, suggest the Organization, individuals reflect timely the Finance Ministry to study, additional instructions./.