On July 06, 2022, the Standing Committee of the National Assembly approves the Resolution No. 20/2022/UBTVQH15 on environmental protection tax on petrol, oil, grease.
Accordingly, the environmental protection tax rate on petrol, oil, grease from July 11, 2022 to December 31, 2022 as follows:
Commodities | Unit | Tax rate (UND/liter) |
Gasoline, except ethanol | Liter | 1,000 |
Jet fuel | Liter | 1,000 |
Diesel oil | Liter | 500 |
Kerosene | Liter | 300 |
Fuel oil | Liter | 300 |
Lubricant | Liter | 300 |
Grease | Kg | 300 |
Besides, the environmental protection tax on petrol, oil, and grease applicable from January 1, 2023 shall be implemented according to the regulations at Section I Clause 1 Article 1 of Resolution No. 579/2018/UBTVQH14 dated September 26, 2018.
This Resolution takes effect on July 11, 2022.