Decree No. 69/2012/ND-CP amends and supplements Clause 3, Article 2 of Decree No. 67/2011/ND-CP dated August 8, 2011, of the Government detailing and guiding the implementation of certain provisions of the Law on Environmental Protection Tax.

DECREE

Amending and supplementing Clause 3, Article 2 of Decree No. 67/2011/NĐ-CP

dated August 8, 2011 of the Government detailing certain provisions of the Legal Aid Law and guiding documents in legal aid activities

and guiding the implementation of certain provisions of the Law on Environmental Protection Tax 

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

Pursuant to the Law on Environmental Protection Tax dated November 15, 2010;

At the proposal of the Minister of Finance;

THE GOVERNMENT issues this Decree amending and supplementing Clause 3, Article 2 of Decree No. 67/2011/NĐ-CP dated August 8, 2011 detailing and guiding the implementation of certain provisions of the Law on Environmental Protection Tax,

Article 1. Amending and supplementing Clause 3, Article 2 of Decree No. 67/2011/NĐ-CP dated August 8, 2011 of the Government detailing and guiding the implementation of certain provisions of the Law on Environmental Protection Tax as follows:

"3. For plastic bags subject to tax (plastic bags) as defined in Clause 4, Article 3 of the Law on Environmental Protection Tax, they are types of plastic bags or packaging made from thin plastic film (with a mouth, bottom, and sides that can contain products inside) made from single-layer high-density polyethylene (HDPE), low-density polyethylene (LDPE), or linear low-density polyethylene (LLDPE) films, except for pre-packaged goods packaging and plastic bags meeting environmental-friendly criteria as prescribed by the Ministry of Natural Resources and Environment.

Pre-packaged goods packaging as defined in this Clause (including those with bag shapes and without bag shapes) includes:

a) Pre-packaged goods packaging imported;

b) Packaging produced or imported by organizations, households, or individuals for packaging products they produce, process, purchase, or provide packaging services for;

c) Packaging purchased directly from manufacturers or importers by organizations, households, or individuals for packaging products they produce, process, purchase, or provide packaging services for."

Article 2. Effectiveness and Implementation Guidance

1. This Decree takes effect from November 15, 2012.

2. The Ministry of Finance shall provide guidance on the implementation of this Decree.

3. The Ministers, Heads of Ministries equivalent to ministries, Heads of government agencies, Chairmen of provincial People's Committees under the central city, are responsible for enforcing this Decree./.