Official letter No. 3486/tct-cs October 4, 2012 of the General Department of Tax on inquiries about environmental protection tax.
According to the Decree No. 69/2012/ND-CP dated 14 Sep 2012 of the Government to amend and supplement Clause 3, Article 2 of Decree No. 67/2011/ND-CP dated 08 Aug 2011 of the Government detailing and guiding a number of articles of the Law on environmental protection Tax provisions:
For plastic bags subject to tax (plastic bags) specified in Clause 4, Article 3 of the Law on Environmental Protection Tax bags, thin plastic packaging shaped bag (pouch, with the bottom of the bag, into bags and can contain products ) made from single plastic membrane HDPE (high density polyethylene resin), LDPE (Low density polyethylene) or LLDPE (linear low density polyethylene resin), except available goods packaging and plastic bags that meet the “friendly to environment” criteria as prescribed by the Ministry of Natural resources and environment.
