Environmental protection tax has not yet been collected on herbicides with restricted use.

The Ministry of Finance has issued an official letter.9048/BTC-CSTInstructions for the Tax Departments and Customs Departments of provinces and cities on how to calculate environmental protection tax on herbicides and plastic bags.

The Ministry of Finance stated that Resolution 1269/2011/NQ-UBTVQH12 of the Standing Committee of the National Assembly, which promulgates the Environmental Protection Tax Schedule, stipulates the environmental protection tax on herbicides classified as restricted-use. The production and trading of herbicides are carried out in accordance with the provisions of the Ordinance on Plant Protection and Quarantine.

Furthermore, Clause 3, Article 29 of the Ordinance on Plant Protection and Quarantine stipulates that the Ministry of Agriculture and Rural Development must publish a specific list of plant protection products permitted for use, plant protection products with restricted use, and plant protection products prohibited for use in Vietnam annually. However, currently, the list of plant protection products with restricted use does not include herbicides of this type. Therefore, environmental protection tax is not collected on herbicides of this type.

Environmental protection tax on multi-layered plastic bags

Clause 3, Article 2 of Government Decree No. 67/2011/ND-CP, which details and guides the implementation of some articles of the Law on Environmental Protection Tax, states: “For plastic bags subject to tax (plastic bags) as stipulated in Clause 4, Article 3 of the Law on Environmental Protection Tax, these are thin plastic bags and packaging made from single-layer plastic film of HDPE (high-density polyethylene resin), LDPE (low-density polyethylene), or LLDPE (linear low-density polyethylene resin), excluding pre-packaged goods and plastic bags that meet the criteria for environmental friendliness as prescribed by the Ministry of Natural Resources and Environment.”

Multilayer plastic bags are bags made from single-layer plastic films such as HDPE, LDPE, LLDPE, and other types of plastic films (Polypropylene - PP, Polyamide - PA, etc.).

Multilayer plastic bags made from single-layer HDPE, LDPE, and LLDPE plastic films are subject to environmental protection tax. The environmental protection tax on multilayer plastic bags is calculated as a percentage of the weight of the single-layer HDPE, LDPE, and LLDPE plastic film in the bag. Based on the prescribed amount of single-layer HDPE, LDPE, and LLDPE plastic film used in the production of multilayer plastic bags, businesses manufacturing or importing multilayer plastic bags declare and pay the environmental protection tax.

The Ministry of Finance requires businesses to independently establish and manage the consumption norms for single-layer HDPE, LDPE, and LLDPE plastic films used in the production of multi-layer plastic bags. These norms must be established at the beginning of the year or production period and notified to the directly supervising tax authority before the bags are sold. If a business adjusts or supplements the norms during production, it must notify the directly supervising tax authority.

Earlier, Deputy Prime Minister Vu Van Ninh haddirectionThe Ministry of Finance, in coordination with relevant ministries and agencies, will submit to the Government and the Prime Minister proposals to address obstacles related to environmental protection tax on plastic bags that fall under the authority of the Government and the Prime Minister.

According to (Chinhphu.vn)-LT