Title: Decree 69/2012/ND-CP amending Paragraph 3 of Article 2 of Decree 67/2011 / ND-CP guiding the Law on Environmental Protection Tax

Type: Decree

Issuing Agency: Government

Responsible Agency: Ministry of Finance

Issuing Date: 14-09-2012

Amending and supplementing Clause 3 Article 2 of the Government's Decree No.67/2011/NĐ-CP dated August 08, 2011, detailing and guiding the implementation of a number of articles of the Law on Environment protection tax as follows:

“3. The taxable nylon bags (plastic bags) specified in Clause 4 Article 3 of the Law on Environment protection tax are the thin bags and packages in form of bags (with an opening, base, body, and can contain products) made of high density polyethylene resin (HDPE), low density polyethylene (LDPE), or linear low density polyethylene resin (LLDPE), except for packages of goods and nylon bags that satisfy the eco-friendly criteria as prescribed by the Ministry of Natural Resources and Environment.

The packages of goods prescribed in this Clause (whether or not in form of bags) include:

a) Packages of imported goods;

b) The packages produced or imported by organizations or households to pack the products that they produce, process, or purchase, or to provide packaging services.

b) The packages that organizations or households directly purchase from the producers or importers to pack the products that they produce, process, or purchase, or to provide packaging services.

For further details, Please see a reference translation  at   http://luatkhaiphong.com/Van-ban-Tieng-Anh/Decree-No.-69/2012/ND-CP-dated-September-14-2012-6957.html

 

 

Download Vietnamese: Decree 69/2012/ND-CP amending Paragraph 3 of Article 2 of Decree 67/2011 / ND-CP guiding the Law on Environmental Protection Tax