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Circular No. 159/2012/TT-BTC dated September 28, 2012 of the Ministry of Finance amending and supplementing Circular No. 152/2011/TT-BTC of November 11, 2011, guiding 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

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Circular No. 159/2012/TT-BTC dated September 28, 2012 of the Ministry of Finance amending and supplementing Circular No. 152/2011/TT-BTC of November 11, 2011, guiding 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
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Circular No. 159/2012/TT-BTC dated September 28, 2012 of the Ministry of Finance amending and supplementing Circular No. 152/2011/TT-BTC of November 11, 2011, guiding 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
Issuing body: Ministry of FinanceEffective date:
Known

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Official number:159/2012/TT-BTCSigner:Vu Thi Mai
Type:CircularExpiry date:Updating
Issuing date:28/09/2012Effect status:
Known

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Fields:Tax - Fee - Charge
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Effect status: Known

 

THE MINISTRY OF FINANCE
Circular No. 159/2012/TT-BTC of September 28, 2012, amending and supplementing Circular No. 152/2011/TT-BTC of November 11, 2011, guiding 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
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 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;
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 issues the Circular to amend and supplement Circular No. 152/2011/TT-BTC of November 11, 2011, guiding the Government’s Decree No. 67/2011/ND-CP (amended and supplemented by the Government’s Decree No. 69/2012/DN-CP).
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:

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ENGLISH DOCUMENTS

Official Gazette
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