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. The Circular also provides that goods that are exported or entrusted to be exported by manufacturers or processers, as well as materials imported for fabricating and processing of these goods, shall be exempt from environmental taxes, unless such goods or materials are acquired for the purposes of export. The Circular further provides that the manufacturers of all goods subject to environmental taxes that are manufactured domestically or held within bonded warehouses and sold domestically must declare and pay environmental taxes.
Viet Nam · 2012-09-28