Thông tư 30/2013/TT-BTC

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 07^TH 2013

Pursuant to the Law on Environment protection tax No. 57/2010/QH12 dated November 15^th 2010;

Pursuant to the Law on Tax administration No. 78/2006/QH11 dated November 29^th 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 08^th 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 14^th 2012, amending Clause 3 Article 2 of the Government's Decree No. 67/2011/ND-CP dated August 08^th 2011;

Pursuant to the Government’s Resolution No. 02/NQ-CP dated January 07^th 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 27^th 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;

The Minister of Finance issues a Circular on the refund of environmental protection tax on plastic packages of pre-packed goods.

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 01^st 2012 until the end of November 14^th 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 28^th 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

d) Where a person imports packages to pack the products that he produce, process, purchase, or to provide packaging services, the following papers, apart from the papers in Points a, b, and c above, are required:

- 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.

- The list of package sale invoices according to the form No. 02/TBVMT enclosed with this Circular.

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.

b) Complete and submit the applications before June 30^th 2013 to tax authorities or the customs agency where tax was declared and paid.

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./.