DECREE AMENDING AND SUPPLEMENTING CLAUSE 3 ARTICLE 2 DECREE NO. 67/2011/ND-CP DATED AUGUST 8, 2011 OF THE GOVERNMENT DETAILING AND GUIDING THE IMPLEMENTATION OF SOME ARTICLES OF THE ENVIRONMENTAL PROTECTION TAX LAW
|
Number/Symbol |
69/2012/ND-CP |
|
Date issued |
14/09/2012 |
|
Signer |
NGUYEN TAN DUNG |
|
Field |
Natural Resources - Environment |
|
Agency issued |
Prime Minister |
|
Type of legal document |
Decree |
Amending and supplementing Clause 3, Article 2 of Decree No. 67/2011/ND-CP dated August 8, 2011 of the Government detailing and guiding the implementation of a number of articles of the Law on Environmental Protection Tax as follows:
“3. For taxable plastic bags (plastic bags) specified in Clause 4, Article 3 of the Law on Environmental Protection Tax, they are thin plastic bags and packaging with a bag shape (with a bag mouth, a bag bottom, and a wall). bags and in which products can be stored) made from single plastic film HDPE (high density polyethylene resin), LDPE (Low density polyethylene) or LLDPE (Linear low density polyethylene resin), excluding pre-packaged goods and bags Nylon meets environmentally friendly criteria according to regulations of the Ministry of Natural Resources and Environment.
Pre-packaged goods specified in this Clause (including bag-shaped and non-bag-shaped), include:
a) Pre-packaged imported goods;
b) Packaging that organizations, households, or individuals produce or import themselves to package products produced, processed, or purchased by that organization, household, or individual for packaging or providing packaging services;
c) Packaging that organizations, households, and individuals purchase directly from the manufacturer or importer to package products produced, processed, or purchased by that organization, household, or individual. packaging products or packaging services.”
