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.

[摘要] 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.

[发布日期] 2012-11-15

[关键词] Environmental fees/charges [时效性] Effective