Circular No. 152/2011/TT-BTC guiding the Government's Decree No. 67/2011/ND-CP of 8 August 2011, detailing and guiding a number of articles of the Law on Environmental Protection Tax.

[摘要] This Circular defines taxable objects and specifies that goods which are not defined in this Circular or in article 3 of the Law on the Environmental Protection Tax or article 2 of Decree No. 67 shall not be subject to environmental protection taxes. Furthermore, goods that comply to the conditions set out in article 2 shall also be tax exempt.

[发布日期] 2012-01-01

[关键词] Environmental fees/charges [时效性] Effective