Are the costs of promoting products from environmental protection activities accounted for in the enterprise’s production costs?

Are the costs of implementing product promotion activities from environmental protection activities accounted for in the production costs of the business?

Pursuant to Article 137 of the Decree 08/2022/ND-CP regulates support for promoting encouraged environmental protection activities as follows:

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Support for promoting encouraged environmental protection activities

1. The State encourages organizations, individuals, businesses, and cooperatives to carry out the following activities:

a) Promote products from environmental protection activities, recovery and treatment of discarded products;

b) Produce and disseminate films and television programs about environmental protection to raise people’s awareness of protecting the environment and using environmentally friendly products. environment;

c) Provide free tools for households and individuals to classify waste in household solid waste.

2. The costs of implementing the activities specified in Clause 1 of this Article are accounted for in the production costs of organizations, individuals, enterprises, and cooperatives in accordance with the provisions of law.

Thus, the costs of implementing product promotion activities from environmental protection activities, recovery activities, and waste product treatment are accounted for in the production costs of organizations, individuals, businesses, and cooperatives according to the provisions of law.

How are the principles of incentives and support for environmental protection regulated?

According to the provisions of Clause 2, Article 131 of Decree 08/2022/ND-CP, the principles of incentives and support are implemented according to the provisions of Clause 1, Article 141 of the Law on Environmental Protection 2020; Specifically as follows:

– The State provides incentives and support for land and capital; exemption and reduction of taxes and fees for environmental protection activities; Price subsidies, freight subsidies for environmentally friendly products and other incentives and support for environmental protection activities according to the provisions of law;

– Organizations and individuals that carry out many environmental protection activities that receive incentives and support will receive corresponding incentives and support for those activities;

– In case environmental protection activities are eligible for incentives and support according to the provisions of the Law on Environmental Protection 2020 and other relevant laws, they will be entitled to incentives and support according to documents that stipulate higher levels of incentives and support;

– The level and scope of incentives and support for environmental protection activities are adjusted to ensure compliance with environmental protection policies from time to time.

What is the responsibility to create conditions for socio-professional organizations to participate in environmental protection?

According to the provisions of Article 161 of Decree 08/2022/ND-CP stipulating the responsibility to create conditions for socio-political organizations, socio-political-professional organizations, and socio-professional organizations to participate in environmental protection as follows:

– State management agencies on environmental protection at all levels are responsible for creating conditions for socio-political organizations, socio-political-professional organizations, and socio-professional organizations to exercise the rights specified in Clause 2, Article 158 of the 2020 Law on Environmental Protection; Specifically as follows:

Socio-political organizations, socio-political-professional organizations, socio-professional organizations have the following rights:

+ Provided and requested to provide information on environmental protection according to the provisions of law;

+ Consulting on investment projects related to their functions, tasks and powers;

+ Consulting and arguing about environmental protection with state management agencies and investment project owners and relevant facilities according to the provisions of law;

+ Participate in inspection activities on environmental protection at investment projects, facilities, production, business, concentrated service zones, industrial clusters related to their functions, tasks, and powers;

+ Proposing competent state agencies to handle violations of the law on environmental protection.

– In addition to the provisions in Clause 1, Article 161 of Decree 08/2022/ND-CP, state management agencies on environmental protection at all levels consider and create conditions for socio-political organizations to exercise the following rights in environmental protection:

+ Access to financial resources in using environmental public funds;

+ Fostering and improving legal knowledge on environmental protection for socio-political organizations.

Practical points to review

For the topic “Are the costs of promoting products from environmental protection activities accounted for in the enterprise’s production costs?”, readers should compare the legal rule with the actual documents, parties involved, timeline and evidence before choosing a course of action.

  • Identify the legal relationship, signing authority and documents creating rights or obligations.
  • Check deadlines, notices, payment records, approvals and evidence that may affect the legal position.
  • Assess whether negotiation, document correction, complaint, arbitration, court proceedings or another route is suitable.

Documents to prepare

  • Contracts, annexes, decisions, notices, emails, messages, payment records and handover/acceptance minutes where relevant.
  • Enterprise, asset, license or identity documents connected to the matter.
  • A short timeline of key events and the outcome expected from the review.

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