VietnameseOfficial 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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Official Dispatch No. 11897/BTC-CST dated September 06, 2013 of the Ministry of Finance on environmental protection tax applicable to nylon bags
| Issuing body: | Ministry of Finance | Effective date: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
| Official number: | 11897/BTC-CST | Signer: | Vu Thi Mai |
| Type: | Official Dispatch | Expiry date: | Updating |
| Issuing date: | 06/09/2013 | Effect status: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
| Fields: | Tax - Fee - Charge , Natural Resources - Environment |
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Effect status: Known
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
Respectfully to: | - Tax Departments of provinces and central-affiliated cities; - Customs Departments of provinces and central-affiliated cities. |
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:
“3. The taxable nylon bags (plastic bags) specified in Clause 4 Article 3 of the Law on Environment protection tax are the bags and packages made of thin plastic in form of bag (with an bag mouth, bag bottom, bag 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 packaging of the packaged goods and nylon bags that satisfy the eco-friendly criteria as prescribed by the Ministry of Natural Resources and Environment).
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