Vietnam Law & Legal Forum Magazine is your gateway to the law of Vietnam

Official Gazette

Friday, October 7, 2022

Circular No. 30/2013/TT-BTC: Environmental tax refund for plastic bags for goods prepackaging

Updated: 14:56’ - 29/03/2013

Domestic producers and importers may have their paid environmental protection tax amounts and late tax payment fines refunded for plastic bags that they have used for prepackaging goods. If they have already declared but not yet paid tax and fines for the period from January 1 to November 14, 2012, such tax and fines would not be retrospectively collected.

Under the Ministry of Finance’s Circular No. 30/2013/TT-BTC of March 18, guiding environmental tax refund under Government Resolution No. 02/NQ-CP of January 7, 2013, to be refunded environmental tax, above entities must complete and submit their tax refund dossiers before June 30 to tax or customs offices with which they have made tax declaration or payment.

In case of import of plastic bags for packaging goods by other entities, written certification by the producer or importer of plastic bag quantity and a list of sale invoices of packaging materials are also required.

The Circular will take effect on May 2.-


Send Us Your Comments:

See also:


Vietnam Law & Legal Forum