Resolution 30/2022/UBTVQH15 environmental protection tax rates applicable to petrol, oil and grease

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Resolution No. 30/2022/UBTVQH15 dated December 30, 2022 of the National Assembly Standing Committee on the environmental protection tax rates applicable to petrol, oil and grease
Issuing body: National Assembly Standing CommitteeEffective date:
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Official number:30/2022/UBTVQH15Signer:Vuong Dinh Hue
Type:ResolutionExpiry date:Updating
Issuing date:30/12/2022Effect status:
Known

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Fields:Industry , Tax - Fee - Charge , Natural Resources - Environment

SUMMARY

2023: Environmental protection tax rate applicable to petrol is increased to VND 2,000/liter

Resolution No. 30/2022/UBTVQH15 on the environmental protection tax rates applicable to petrol, oil and grease is issued on December 30, 2022 by the National Assembly Standing Committee.

In accordance with this Resolution, the environmental protection tax rates applicable to petrol, oil and grease from January 1, 2023, to the end of December 31, 2023 are prescribed as follows: VND 2,000/liter for petrol, except for ethanol; VND 1,000/liter for jet fuel, diesel oil, fuel oil, lubricant oil, grease; VND 600/liter for kerosene.

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.

This Resolution takes effect on January 01, 2023.

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Effect status: Known

THE NATIONAL ASSEMBLY
STANDING COMMITTEE

___________

Resolution No. 30/2022/UBTVQH15

THE SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness

________________

RESOLUTION

On the environmental protection tax rates applicable to
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 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

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