Circular No. 159/2012/TT-BTC amending and supplementing Circular No. 152/2011/TT-BTC of 11 November 2011 guiding the Government's Decree No. 67/2011/ND-CP of 8 August 2011, detailing and guiding a number of articles of the Law on Environmental Protection Tax.

Subject

Environment gen.

Keyword

Environmental fees/charges

Geographical area

Asia, East Asian Seas, South-Eastern Asia

Entry into force notes

This Circular enters into force on 15 November 2012.

Abstract

This Circular amends and supplements Circular No. 152/2011/TT-BTC by requiring that bags made from high-density polyethylene resin, low-density polyethylene, or linear low-density polyethylene resin are all subject to environmental taxes, except for nature-friendly products as certified by the Ministry of Natural Resources and Environment.

Full text

English

References - Legislation

Amends

Circular No. 152/2011/TT-BTC guiding the Government's Decree No. 67/2011/ND-CP of 8 August 2011, detailing and guiding a number of articles of the Law on Environmental Protection Tax.

Legislation | Viet Nam | 2011

Keyword: Environmental fees/charges

Source: FAO, FAOLEX