Nghị định 69/2012/NĐ-CP sửa đổi Khoản 3 Điều 2 Nghị định 67/2011/NĐ-CP hướng dẫn Luật thuế bảo vệ môi trường

DECREE

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.

Pursuant to the Law on Government organization dated December 25, 2001;

Pursuant to the Law on Environment protection tax dated November 15, 2010;

At the request of the Minister of Finance;

The Government promulgates the Decree 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;

Article 1. 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.

Article 2. Effects and implementation guidance

1. This Circular takes effect on November 15, 2012.

2. The Ministry of Finance shall guide the implementation of this Decree.

3. The Ministers, Heads of ministerial-level agencies, Heads of Governmental agencies, the Presidents of People’s Committees of central-affiliated cities and provinces are responsible for implementing this Decree./.