Title: Circular No. 60/2015/TT-BTC dated April 27, 2015, amending Circular No. 152/2011/TT-BTC on providing guidance Decree No. 67/2011/ND-CP on providing guidance the Law on environmental protection tax

Type: Circular

Issuing Agency: Ministry of Finance

Responsible Agency: Ministry of Finance

Issuing Date: 27-04-2015

Amending and supplementing Clause 2 Article 5 as follows:

The absolute duty rate that serves as the basis for assessment of environmental protection tax on specific commodities is the tax rate stipulated in the environmental protection tax schedule issued together with the Resolution No. 1269/2011/UBTVQH12 of the National Assembly Standing Committee dated July 14, 2011 and the Resolution No. 888a/2015/UBTVQH13 of National Assembly Standing Committee dated March 10, 2015 on amendments and supplements to the Resolution No. 1269/2011/UBTVQH12 on environmental protection tax schedule.

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Download Vietnamese: Circular No. 60/2015/TT-BTC dated April 27, 2015, amending Circular No. 152/2011/TT-BTC on providing guidance Decree No. 67/2011/ND-CP on providing guidance the Law on environmental protection tax