THE NATIONAL ASSEMBLY
STANDING COMMITTEE
___________ Resolution No. 20/2022/UBTVQH15 | THE SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
_______________________ |
RESOLUTION
On the environmental protection tax rates imposed on
petrol, oil and grease
______________
THE NATIONAL ASSEMBLY STANDING COMMITTEE
Pursuant to the Constitution of the Socialist Republic of Vietnam;
Pursuant to the Law No. 57/2014/QH13 on Organization of the National Assembly that is amended and supplemented by the Law No. 65/2020/QH14;
Pursuant to the Law No. 57/2010/QH12 on Environmental Protection Tax;
RESOLVES:
Article 1. Environmental protection tax rates imposed on petrol, oil and grease
1. The environmental protection tax rates imposed on petrol, oil and grease applicable from the effective date of this Resolution until the end of December 31, 2022 shall be as follows:
No. | Commodity | Unit of calculation | Tax rates (VND/unit of commodity) |
1 | Petrol, except for ethanol | liter | 1,000 |
2 | Jet fuel | liter | 1,000 |
3 | Diesel oil | liter | 500 |
4 | Kerosene | liter | 300 |
5 | Fuel oil | liter | 300 |
6 | Lubricant oil | liter | 300 |
7 | Grease | kg | 300 |
2. From January 01, 2023, the environmental protection tax rates imposed on petrol, oil and grease shall comply with Section I, Clause 1, Article 1 of the Resolution No. 579/2018/UBTVQH14 dated September 26, 2018 of the National Assembly Standing Committee on the Environmental Protection Tariffs.
Article 2. Implementation provisions
1. This Resolution takes effect on July 11, 2022.
2. The Resolution No. 18/2022/UBTVQH15 dated March 23, 2022 and Resolution No. 13/2021/UBTVQH15 dated December 31, 2021 of the National Assembly Standing Committee cease to be effective from the effective date of this Resolution.
3. From the effective date of this Resolution until the end of December 31, 2022, the environmental protection tax rates imposed on petrol, oil and grease specified in Section I, Clause 1, Article 1 of the Resolution No. 579/2018/UBTVQH14 dated September 26, 2018 of the National Assembly Standing Committee shall not be applied.
4. The Government is assigned to direct ministries, ministerial-level agencies, other central agencies, localities and related units to implement this Resolution.
This Resolution was adopted by the XVth National Assembly Standing Committee of the Socialist Republic of Vietnam at its session on July 06, 2022.
ON BEHALF OF THE NATIONAL ASSEMBLY STANDING COMMITTEE
THE CHAIRMAN
Vuong Dinh Hue
Vietnamese
Resolution 20/2022/UBTVQH15 DOC (Word)
Resolution 20/2022/UBTVQH15 PDF (Original)
