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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.

Country/Territory
Viet Nam
Document type
Regulation
Date
2012
Source
FAO, FAOLEX
Original source
Công Báo Nos. 645-646, 4 November 2012, pp. 49-54.
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