THE NATIONAL ASSEMBLY
STANDING COMMITTEE
___________ Resolution No. 30/2022/UBTVQH15 | THE SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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RESOLUTION
On the environmental protection tax rates applicable to
petrol, oil and grease
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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 which has a number of articles amended and supplemented under 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 applicable to petrol, oil and grease
1. The environmental protection tax rates applicable to petrol, oil and grease from the effective date of this Resolution until the end of December 31, 2023 shall be as follows:
No. | Commodity | Unit of calculation | Tax rates (VND/unit of commodity) |
1 | Petrol, except for ethanol | liter | 2,000 |
2 | Jet fuel | liter | 1,000 |
3 | Diesel oil | liter | 1,000 |
4 | Kerosene | liter | 600 |
5 | Fuel oil | liter | 1,000 |
6 | Lubricant oil | liter | 1,000 |
7 | Grease | kg | 1,000 |
2. From January 01, 2024, the environmental protection tax rates applicable to petrol, oil and grease shall comply with Section I, Clause 1, Article 1 of 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 January 01, 2023.
2. Resolution No. 20/2022/UBTVQH15 dated July 06, 2022, of the National Assembly Standing Committee ceases to be effective from the effective date of this Resolution.
3. From the effective date of this Resolution until the end of December 31, 2023, the environmental protection tax rates applicable to petrol, oil and grease specified in Section I, Clause 1, Article 1 of 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 December 30, 2022.
On behalf of the National Assembly Standing Committee
The Chairman
Vuong Dinh Hue
Vietnamese
Resolution 30/2022/UBTVQH15 DOC (Word)
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