Circular No. 30/2013/TT-BTC dated March 18, 2013 of the Ministry of Finance guiding the refund of environmental protection tax on plastic bags used for prepackaging goods under the Government’s Resolution No. 02/NQ-CP of January 7, 2013

THE MINISTRY OF FINANCE

Circular No. 30/2013/TT-BTC of March 18, 2013, guiding the refund of environmental protection tax on plastic bags used for prepackaging goods under the Government’s Resolution No. 02/NQ-CP of January 7, 2013

Pursuant to November 15, 2010 Law No. 57/2010/QH12 on Environmental Protection Tax;

Pursuant to November 29, 2006 Law No. 78/2006/QH11 on Tax Administration and the Government’s Decrees detailing the implementation of the Law on Tax Administration;

Pursuant to the Government’s Decree No. 67/2011/ND-CP of August 8, 2011, detailing and guiding a number of articles of the Law on Environmental Protection Tax, and the Government’s Decree No. 69/2012/ND-CP of September 14, 2012, amending and supplementing Clause 3, Article 2 of the Government’s Decree No. 67/2011/ND-CP of August 8, 2011;

Pursuant to the Government’s Resolution No. 02/NQ-CP of January 7, 2013, on a number of solutions for removing difficulties for production and business, supporting the market and settling non-performing loans;

Pursuant to the Government’s Decree No. 118/2008/ND-CP of November 27, 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

At the proposal of the director of the Tax Policy Department;

The Minister of Finance promulgates the Circular guiding the refund of environmental protection tax on plastic bags used for prepackaging goods.

Article 1. Scope of regulation

Organizations, households and individuals producing or importing (below referred to as manufacturers or importers) plastic bags used for prepackaging goods (below referred to as packagings) may receive the refund of their paid environmental protection tax and fines for late tax payment, if any (below referred to as tax refund); and are not required to pay the tax amounts which they declared but did not yet pay during the period from January 1, 2012, through November 14, 2012, and fines for late tax payment, if any; (below referred to as exemption from retrospective tax collection), including:

1. Importers of packagings to package products produced, processed or purchased by themselves or to provide packaging services.

2. Packaging manufacturers or importers that sell packagings to other organizations, households or individuals (below referred to as packaging buyers) to package products produced, processed or purchased by the packaging buyers or to provide packaging services.

Article 2. Dossier, order and procedures for refunding environmental protection tax

1. A dossier for the refund of environmental protection tax made by a packaging manufacturer or importer eligible for tax refund as stipulated in Article 1 of this Circular (tax and fines for late tax payment have already been declared and completely or partly paid) comprises:

a/ A written request for the refund of the state budget collection, made according to form No. 01/DNHT attached to the Ministry of Finance’s Circular No. 28/2011/TT-BTC of February 28, 2011.

b/ The declaration supplementing the tax and late-payment fine declaration dossier,  made according to form No. 01/KHBS attached to this Circular.

c/ Documents for the payment of environmental protection tax and fines for late payment.

d/ For importers of packagings to package products produced, processed or purchased by themselves or to provide packaging services, apart from the papers specified at Points a, b, and c above, they must also have:

- The customs dossier as prescribed.

- The original written commitment on the import of packagings for packaging products, bearing the signature of the importer’s at-law representative and stamp (if the packaging importer is a legal entity), specifying the quantity of imported packagings and the quantity of products produced, processed or purchased to be packaged, or for providing packaging services, the quantity of products to be packaged and the quantity of packagings to be used.

- A copy of the goods purchase and sale contract or the in-principle goods purchase and sale contract, or the order in case there is no contract (for purchasing products for packaging), or a copy of the packaging contract (for packaging services) signed between the packaging importer and the organization, household or individual that sells products or has products that need packaging.

The importer shall declare and pay environmental protection tax on imported packagings that are not used for packaging as committed above but for exchange, consumption or donation, and be handled in accordance with the law on tax administration.

e/ For packaging manufacturers or importers that sell packagings to buyers for packaging products produced, processed or purchased by the buyers, or for providing packaging services, in addition to the papers specified at Points a, b, and c above, they must also have:

- The customs dossier as prescribed (if any).

- A copy of the packaging purchase and sale contract or the in-principle packaging purchase and sale contract, or the order in case there is no contract signed between the packaging manufacturer or importer and the packaging buyer.

- The original written commitment on buying product packagings, bearing the signature of the buyer’s at-law representative and stamp (if the packaging buyer is a legal entity), specifying the quantity of products manufactured or processed by the packaging buyer, the quantity of products bought for packaging by the packaging buyer, the quantity of products to be packaged by the packaging buyer that provides packaging services, and the quantity of products that need packaging and the quantity of packagings for products.

- The original written certification made by the packaging manufacturer or importer on the quantity of packagings sold to the packaging buyer, specifying the environmental protection tax that the packaging buyer has to pay to the manufacturer or importer.

- A list of packaging sale invoices, made according to form No. 02/TBVMT attached to this Circular.

The buyer shall declare and pay environmental protection tax on purchased packagings that are not used for packaging as committed above but for exchange, consumption or donation, or selling to other organizations, households or individuals, and be handled in accordance with the law on tax administration.

2.  A supplementary declaration dossier for a packaging manufacturer or importer eligible for the exemption from retrospective tax collection as stipulated in Article 1 of this Circular comprises:

a/ A declaration supplementing the tax and late-payment fine declaration dossier made according to Form No. 01/KHBS attached to this Circular.

b/ The papers specified at Points d and e (the papers at Points a and c are exempted), Clause 1 of this Article.

3. The order and procedure for the tax refund and the exemption from retrospective tax collection comply with the law on tax administration.

Article 3. Organization of implementation

1. This Circular takes effect after 45 days from the date of its signing.

2. Manufacturers or importers of packagings for packaging products eligible for the tax refund and exemption from retrospective tax collection as stipulated in Article 1 of this Circular shall:

a/ Take responsibility before law for the truthfulness, accuracy and completeness of the declarations and commitments prescribed in Clauses 1 and 2 of Article 2 of this Circular.

b/ Complete and submit the dossiers before June 30, 2013, to the tax agency or the customs agency to which tax was declared and paid.

c/ Adjust data in their accounting books.

3. Tax and customs agencies shall:

a/ Popularize and guide the tax refund and exemption from retrospective tax collection prescribed in this Circular.

b/ Examine the completeness and accuracy of the tax refund dossiers and supplementary declaration dossier for the exemption from retrospective tax collection in order to refund tax and exempt retrospective tax collection in accordance with the law on tax administration.

c/ Adjust tax accounting data.

Any problems arising during the course of implementation should be reported to the Ministry of Finance for study and settlement.-

For the Minister of Finance
Deputy Minister
VU THI MAI