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THE MINISTRY
OF FINANCE
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SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No.
30/2013/TT-BTC
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Hanoi, March
18th 2013
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CIRCULAR
ON THE REFUND OF
ENVIRONMENTAL PROTECTION TAX ON PLASTIC PACKAGES OF PRE-PACKED GOODS ACCORDING
TO THE GOVERNMENT’S RESOLUTION NO. 02/NQ-CP DATED JANUARY 07TH 2013
Pursuant to the Law on Environment protection
tax No. 57/2010/QH12 dated November 15th 2010;
Pursuant to the Law on Tax administration No.
78/2006/QH11 dated November 29th 2006 and the Government's Decrees
elaborating the Law on Tax administration;
Pursuant to the Government's Decree No.
67/2011/ND-CP dated August 08th 2011, elaborating and guiding the
implementation of the Law on Environmental protection tax, and the Government's
Decree No. 69/2012/ND-CP dated September 14th 2012, amending Clause
3 Article 2 of the Government's Decree No. 67/2011/ND-CP dated August 08th
2011;
Pursuant to the Government’s Resolution No.
02/NQ-CP dated January 07th 2013 on some solutions for resolving
difficulties in production and trade; supporting the market, and settling bad
debts;
Pursuant to the Government's Decree No.
118/2008/ND-CP dated November 27th 2008, defining the functions,
tasks, powers and organizational structure of the Ministry of Finance ;
At the request of the Director of the Tax
Policy Department;
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Article 1. Scope of regulation
Producers and importers shall receive the refund
of environmental protection tax that has been paid and the fines for tax
arrears (hereinafter referred to as tax refund), have the tax debt cancelled
fines for late payment from January 01st 2012 until the end of
November 14th 2012, applicable to plastic packages of pre-packed
goods (hereinafter referred to as packages), including:
1. The persons that import packages to pack the
products that they produce, process, purchase, or to provide packaging
services.
2. The persons that import or produce packages
and sell them to other persons (hereinafter referred to as buyers) in order to
pack the products that the buyers produce, process, purchase or to provide
packaging services.
Article 2. The documentation, order, and
procedure for refunding environmental protection tax
1. The application for the refund of
environmental protection tax made by a person that produces or imports packages
for packing products, who is eligible for tax refund as prescribed in Article 1
of this Circular (tax and fines for late payment has been completely or partly
paid) includes:
a) The written request for the refund according
to the form No. 01/DNHT enclosed with the Circular No. 28/2011/TT-BTC dated
February 28th 2011 of the Ministry of Finance.
b) The additional declaration of tax and fine
for late payment according to the form No. 01/KHBS enclosed with this Circular.
c) The receipts for the payment of environmental
protection tax and fines for tax arrears
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- The customs dossier.
- The original commitment to import of packages
for packing products, bearing the signature of the legal representative of the
importer, and the seal (if the package importer is a legal person), specifying
the quantity of packages, products being produced, processed, or purchased, or
packaged, the quantity 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 if a contract is not
made (when products are purchased for packaging), or the photocopy of the
packaging contract (when providing packaging services) signed by the package
importer and the seller or owner of products that 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) Where a person produces or import packages
and sell them to another buyer (hereinafter referred to as buyers) for packing
the products that the buyer produces, processes, purchases, or for providing
packaging services, the following papers, apart from that papers in Points a,
b, and c above, is required:
- The customs dossier.
- 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 of the commitment to purchase
packages for packing products, bearing the signature of the legal
representative of the package buyer, and the seal (if the package buyer is a
legal person), specifying the quantity of products being produced or processed
where the buyer packages the products that he produces or processes himself; or
the quantity of products being packaged where the buyer packages the products
he purchases, or the quantity of products being packaged under a packaging
contract; and the quantity of products being packaged and the quantity of
packages being used.
- The original written certification made by the
producer or importer of the quantity of packages 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.
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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 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 declaration of tax and fine
for late payment according to the form No. 01/KHBS enclosed with this Circular.
b) The papers prescribed in Point d and Point e
Clause 1 of this Article (the papers in Point a and Point c are exempt).
3. The order and procedure for tax refund 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 date on which it is signed.
2. The persons that import or produce packages
for packing products who are eligible for tax refund and tax debt cancellation
as prescribed in this Article shall:
a) Take responsibility before law for the
accuracy and sufficiency of the declarations and commitments prescribed in
Clause 1 and Clause 2 Article 2 of this Circular.
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c) Adjust their accounting books.
3. The tax authorities and the customs shall:
a) Disseminate and guide the tax refund and tax
debt cancellation as prescribed in this Circular.
b) The order and procedure for tax refund and
tax debt cancellation must comply with the laws on tax administration.
c) Adjust the taxation accounting data.
Organizations and individuals are recommended to
report the difficulties arising during the course of implementation to the
Ministry of Finance for consideration and settlement./.
PP THE
MINISTER
DEPUTY MINISTER
Vu Thi Mai
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