THE MINISTRY OF FINANCE
Official Dispatch No. 11897/BTC-CST dated September 06, 2013 of the Ministry of Finance on environmental protection tax applicable to nylon bags
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Respectfully to:
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- Tax Departments of provinces and central-affiliated cities;
- Customs Departments of provinces and central-affiliated cities.
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In past time, the Ministry of Finance has received proposals for guiding on environmental protection tax applicable to nylon bags which are not used or just used partly for product packing. On this problem, the Ministry of Finance has the following opinion:
- At Clause 1 Article 2 of the Law on environmental protection tax prescribes:
“1. Environmental protection tax means indirect-collected tax, collected on products and goods (hereafter referred to as goods) when their use cause severe impacts to environment”.
- At Article 1 of the Decree No.69/2012/ND-CP dated September 14, 2012, amending and supplementing Clause 3 Article 2 of the Government’s Decree No. 67/2011/ND-CP dated August 08, 2011, prescribes taxable objects as follows:
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