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Question:
We import A12-type plastic bags for TV module packaging. Then produce products under E62 form abroad So the company can get refund of environmental protection tax? and procedures and records like?

Reply:

 - Pursuant to Clause 4, Article 1 and Article 2 of Circular No. 152/2011 / TT-BTC dated 11/11/2011 amended and supplemented in Article 5 of Circular No. 159/2012 / TT-BTC dated 28/28 9/2012 of the Ministry of Finance stipulates:

 “Article 1. To amend and supplement Clause 4, Article 1 as follows:

“4. Taxable plastic bag (plastic bag) is a bag, thin plastic packaging in the shape of a bag (with a top, with a bottom, with a wall and can hold the product in it) made from a single plastic film. HDPE (high density polyethylene resin), LDPE (Low density polyethylene) or LLDPE (Linear low density polyethylene), except for pre-packed packaging and plastic bags that meet the eco-friendly criteria from the date of acquisition The agency has the authority to issue the Certificate of eco-friendly plastic bags according to the regulations of the Ministry of Natural Resources and Environment.

The packages of pre-packed goods (both in the form of a bag and not in the shape of a bag) in this Clause are specified as follows:

a) The packages of pre-packed goods include:

a1) The packages of pre-packed imported goods.

a2) Packages that organizations, households or individuals self-manufacture or import to pack products manufactured, processed or purchased by such organizations, households or individuals or do packaging service.

Example 1: Enterprise A manufactures or imports 100 kg of packages (plastic bags) by themselves to pack shoe products (shoe products are manufactured, processed, or purchased by enterprise A, or packaged as a service). packaging), 100 kg of above packaging is not subject to environmental protection tax….

   Article 2. To amend and supplement Point 2.4, Clause 2, Article 2 as follows:

“2.4. Goods exported to foreign countries (including exports processed from imported raw materials and supplies), directly exported or entrusted to by manufacturers (including outsourcing) or entrusted to them. If the goods are exported for export, the customs office shall not collect the environmental protection tax on the exported goods and the raw materials and supplies imported for processing and then exported to foreign countries upon import.

Pursuant to Clause 1, Article 1 of Circular 30/2013 / TT-BTC dated March 18, 2013 of the Ministry of Finance on the refund of environmental protection tax on plastic bags used as pre-packaged goods according to the Decree Decision No. 02 / NQ-CP dated January 7, 2013 of the Government:

     "Article 1. Scope

Producers or importers (hereinafter referred to as producers or importers for short) are entitled to a refund of paid environmental protection tax and fines for late payment, if any (referred to as refund for short). tax), no retrospective payment if declared but not yet paid and fines for late payment if any (hereinafter referred to as non-retrospective payment) from January 1, 2012 to November 14, 2012, for plastic bags packaging for pre-packing goods (hereinafter referred to as product packaging), including:

1. The person importing packages for packing products manufactured, processed or processed by such importer or purchased for packaging or packing services. "

Therefore, packaging imported for packaging products manufactured, processed or purchased by organizations for packaging or packaging services are not subject to environmental protection tax. Cases of not collecting environmental protection tax are specified in Article 2 of Circular 159/2012 / TT-BTC (on the amendment and supplementation of Point 2.4, Clause 2, Article 2 of Circular 152/2012 / TT-BTC) for exported goods and raw materials and supplies imported for processing and then exported without the provisions of tax refund as stated by the company.

In addition, the environmental protection tax refund for plastic bags used for pre-packaged goods is in accordance with Resolution No. 02 / NQ-CP specified in Circular 30/2013 / TT-BTC dated March 18. 2013 of the Ministry of Finance from January 1, 2012 to the end of November 14, 2012