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The regulation for the environmental levy on plastic shopping bags, nicknamed plastic bag tax, is finally tabled after many years of preparation. According to the proposal put forth by the government, merchants involved in the first phase of implementation should file an application for registration to the Environmental Protection Department before enforcement of the regulation in order to become a registered retailer. Thereafter, these merchants are required to submit returns and transmit levy collected to the department on a quarterly basis. A levy of 50 cents on each bag is to be imposed by the middle of next year. Once the regulation is passed by the Legislative Council, a 3-month period will be allowed for registration before its enforcement.
The Environmental Protection Department suggests that the 2,000 or so retailers included in the plan should apply to the department for registration if they wish to continue giving out plastic shopping bags to the customers in the future. Interested merchants need to complete and return an application form together with basic information such as their business registration certificate. According to estimation of the department, processing of each application can be completed within 10 working days. Registered merchants will be issued a “registration certificate” which, as stipulated by the regulation, must be conspicuously displayed in the shop.
The new regulation also requires the retailers to submit returns to the department detailing the figures of shopping bags delivered to the shop and distributed to the customers, together with the amount of environmental levy payable. Retailers must transmit the levy collected when they make submissions. Records and documentations of each return should be kept for a period of at least 5 years.
In terms of penalty, it is specified in the regulation that anyone who provides fraudulent records or documents, or fails to report any specified items without a reasonable explanation will be subjected to a fine of HK$100,000 if convicted. A registered merchant who gives out plastic shopping bags without collecting the levy will be subjected to a fine of HK$100,000 for the first occurrence. The fine will increase to HK$200,000 for repeated violations. ■Translation by 開明
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