THE NATIONAL ASSEMBLY STANDING COMMITTEE
_________ | | THE SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness |
No. 18/2022/UBTVQH15 | | |
RESOLUTION
On the environmental protection tax rates applicable to petrol, oil and grease[1]
THE NATIONAL ASSEMBLY STANDING COMMITTEE
Pursuant to the Constitution of the Socialist Republic of Vietnam;
Pursuant to Law No. 57/2014/QH13 on Organization of the National Assembly, which had a number of articles amended and supplemented under Law No. 65/2020/QH14;
Pursuant to Law No. 57/2010/QH12 on Environmental Protection Tax;
RESOLVES:
Article 1. Reduction of the environmental protection tax rates applicable to petrol, gas and grease
To reduce by 50% the environmental protection tax rates applicable to petrol (except ethanol), diesel oil, fuel oil, lubricant oil and grease from April 1, 2022, through December 31, 2022; to reduce by 70% the environmental protection tax rate applicable to kerosene from April 1, 2022, through December 31, 2022. The specific tax rates are provided in Clause 1, Article 2 of this Resolution.
Article 2. Environmental protection tax rates applicable to petrol, gas and grease
1. The environmental protection tax rates applicable to petrol, gas and grease, except aviation fuel specified in Clause 2 of this Article, from April 1, 2022, through December 31, 2022, are as follows:
No. | Commodity | Unit of calculation | Tax rate
(VND/unit of goods) |
1 | Petrol, except ethanol | liter | 2,000 |
2 | Diesel oil | liter | 1,000 |
3 | Kerosene | liter | 300 |
4 | Fuel oil | liter | 1,000 |
5 | Lubricant oil | liter | 1,000 |
6 | Grease | kg | 1,000 |
2. The environmental protection tax rates applicable to aviation fuel must comply with the National Assembly Standing Committee’s Resolution No. 13/2021/UBTVQH15 of December 31, 2021.
3. The environmental protection tax rates applicable to petrol, gas and grease from January 1, 2023, must comply with Section I, Clause 1, Article 1 of the National Assembly Standing Committee’s Resolution No. 579/2018/UBTVQH14 of September 26, 2018, on the Environment Protection Tariff.
Article 3. Implementation provisions
1. This Resolution takes effect on April 1, 2022.
2. The environmental protection tax rates applicable to petrol, gas and grease specified in Section I, Clause 1, Article 1 of the National Assembly Standing Committee’s Resolution No. 579/2018/UBTVQH14 of September 26, 2018, shall not be applied from April 1, 2022, through December 31, 2022.
3. To assign the Government to direct ministries, ministerial-level agencies, other central agencies, localities, and related units to implement this Resolution.-
This Resolution was adopted on March 23, 2022, by the Standing Committee of the XVth National Assembly of the Socialist Republic of Vietnam, at its 9th session.
On behalf of the National Assembly Standing Committee
Chairman of the National Assembly
VUONG DINH HUE
[1] Công Báo Nos 287-288 (08/4/2022)
Vietnamese
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