Title: Circular 159/2012/TT-BTC of September 28, 2012, amending and supplementing the Circular 152/2011/TT-BTC guiding the implementation of the Government's Decree 67/2011/ND-CP detailing and guiding

Type: Circular

Issuing Agency: Ministry of Finance

Responsible Agency: Ministry of Finance

Issuing Date: 28-09-2012

 

Article 1. To amend and supplement Clause 4, Article 1 as follows:

“4. Taxable plastic bags (plastic bags) are bags made of thin plastic and packages of bag shape (with an open top, a bottom and sides and capable of containing products) and made of high density polyethylene resin (HDPE), low density polyethylene (LDPE) or linear low density polyethylene resin (LLDPE), excluding packages of prepacked goods and plastic bags meeting the environment-friendly criterion as from the date they are granted by a competent agency a certificate of environment-friendly plastic bag under regulations of the Ministry of Natural Resources and Environment.

Packages of prepacked goods (whether or not in the bag shape) referred to in this Clause are specified as follows:

a/ Packages of prepacked goods include:

a1/ Packages of imported prepacked goods.

a2/ Packages produced or imported by organizations, households and individuals for packaging products which they produce, process or purchase, or for providing packaging services.

Example 1: Enterprise A produces or imports 100 kg of packages (plastic bags) for packaging shoes which it produces, processes or purchases, or for providing packaging services. This quantity of packages is not liable to environmental protection tax.

For packages which producers or importers have committed or declared in the stage of importation to use for packaging products but are later used for exchange, internal consumption or donation, such producers or importers shall declare and pay environmental protection tax and be handled under the law on tax administration.

Example 2: Enterprise A produces or imports 100 kg of packages (plastic bags), which it has committed or declared in the stage of importation to use for packaging shoes which it produces, processes or purchases, or for providing packaging services. If it uses only 20 kg of packages for packaging shoes, 30 kg for exchange, 40 kg for internal consumption and 10 kg for donation, it shall declare and pay environmental protection tax for 80 kg of packages used for exchange, internal consumption and donation, and be handled under the law on tax administration.

a3/ Packages purchased by organizations, households and individuals directly from package producers or importers for packaging products which they produce, process or purchase, or for providing packaging services.

Example 3: Enterprise B purchases directly from enterprise A (a package producer or importer) 200 kg of packages for packaging shirts (produced, processed or purchased by enterprise B) or for providing packaging services. This quantity of packages is not liable to environmental protection tax.

For packages not used by the purchaser for packaging products (despite its commitment to using purchased packages for this purpose) but used for exchange, internal consumption or sale to other organizations, households or individuals, the purchaser shall declare and pay environmental protection tax to its managing tax agency and be handled under the law on tax administration.

Example 4: Enterprise B purchases directly from enterprise A (a package producer or importer) 200 kg of packages for packaging shoes (according to its commitment to use purchased packages for packaging products) which it produces, processes or purchases, or for providing packaging services. If it uses only 50 kg of packages for packaging shoes, 20 kg for exchange, 30 kg for internal consumption. 40 kg for donation and sells 60 kg to enterprise C, it shall declare and pay environmental protection tax to its managing tax agency for 150 kg of packages used for exchange, internal consumption, donation and sale, and be handled under the law on tax administration.

a4/ Packages of prepacked goods specified at Items a2 and a3 of this Point exclude shopping bags for containing sold goods.

Example 5: Supermarket A or shop B purchases directly from enterprise C (a producer or importer) 100 kg of plastic bags, including 50 kg for containing goods sold by supermarket A or shop B to customers and 50 kg of plastic bags for packaging products (produced, processed or purchased by supermarket A or shop B) or for providing packaging services. Then, 50 kg of plastic bags for containing goods sold in this case are not packages of prepacked goods.

b/ For produced or imported packages which are identified as packages of prepacked goods specified at Items a2 and a3, Point a of this Clause, the following papers are required:

b1/ For packages produced by organizations, households or individuals (collectively referred to as package producers):

- In case these packages are for packaging products produced or processed by package producers, upon the package production, package producers shall send to their managing tax agencies original written commitments bearing the signatures of their at-law representatives and their seals (if they are legal entities) on their self-production of packages for packaging products (specifying the quantity of packages to be produced, quantity of products to be produced or processed, quantity of products which need to be packaged, and quantity of packages to be used for packaging products).

- In case these packages are for packaging products purchased by package producers or for package producers to provide packaging services, in addition to original written commitments bearing the signatures of package producers’ at-law representatives and seals (in case they are legal entities) on their self-production of packages for packaging products (specifying the quantity of packages to be produced, quantity of products to be purchased or received for packaged, quantity of products which need to be packaged, and quantity of packages to be used for packaging products), package producers shall, upon package production, send to their directly managing tax agencies copies of product purchase and sale contracts (in case of purchase of products for packaging) or copies of product packaging contracts (in case of provision of packaging services) signed directly between them and organizations, households or individuals that sell products or have products to be packaged.

- In case produced packages are sold directly to other organizations, households and individuals (collectively referred to as package purchasers) for packaging products, a package producer must have:

+ A copy of the package purchase and sale contract signed directly between the package producer and the package purchaser.

+ The original written commitment on purchase of packages for packaging products bearing the signature of the at-law representative and seal of the package purchaser (in case the package purchaser is a legal entity) sent by the package purchaser to the package producer (specifying the quantity of products to be produced or processed in case packages are used to packaging products produced or processed by the package purchaser; the quantity of products to be purchased for packaging in case packages are used to packaging products purchased by the package purchaser; the quantity of products to be received for packaging in case the package purchaser provides packaging services; the quantity of products which need to be packaged or the quantity of packages to be used for packaging). 

+ A list of package sale invoices, made according to a set form. When billing a package sale invoice, the package producer shall fill in all items prescribed for value-added invoices (or sale invoices used for establishments paying value-added tax by the direct method), and additionally fill in the line: sold under contract No..., dated..., not liable to environmental protection tax.

b2/ For imported packages, upon importation, package importers shall submit to customs offices custom dossiers of imported packages as prescribed. Importers shall make import declarations for packages for packaging products or for sale directly to package purchasers for packaging products, and take responsibility before law for the declared contents.

Upon sale of imported packages (for packaging products as declared to the customs office) directly to a package purchaser for packaging products, an importer must have:

+ A copy of the package purchase and sale contract signed directly between it and the package purchaser.

+ The original writing commitment on purchase of packages for packaging products bearing the signature of the at-law representative and seal of the package purchaser (if the package purchaser is a legal entity) sent by the package purchaser to the package importer, specifying the quantity of products to be produced or processed in case packages are purchased for packaging products produced or processed by the package purchaser; the quantity of products to be purchased for packaging in case packages are purchased for packaging products purchased by the package purchaser;  the quantity of products to be received for packaging in case the package purchaser provides packaging services; and the quantity of products to be packaged and quantity of packages to be used for packaging products).

+ A list of package sale invoices, made according to a set form. When billing a package sale invoice, the package importer shall fill in all items prescribed for value-added invoices (or sale invoices used for establishments paying value-added tax by the direct method), and additionally fill in the line: sold under contract No..., dated..., not liable to environmental protection tax.

In case imported packages have been cleared from customs procedures under law, package importers are not required to make re-declaration for not being liable to environmental protection tax.”

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