Resolution No. 579/2018/UBTVQH14 regulations on Environmental Taxes

Summary
Content
Status
Vietnamese
Download

Error message

Font size:

ATTRIBUTE

Resolution No. 579/2018/UBTVQH14 dated September 26, 2018, of the Standing Committee Of The National Assembly on Environmental Taxes

Issuing body:	National Assembly Standing Committee	Effective date:	Known Please log in to a subscriber account to use this function. Don’t have an account? Register here
Official number:	579/2018/UBTVQH14	Signer:	Nguyen Thi Kim Ngan
Type:	Resolution	Expiry date:	Updating
Issuing date:	26/09/2018	Effect status:	Known Please log in to a subscriber account to use this function. Don’t have an account? Register here
Fields:	Commerce - Advertising , Tax - Fee - Charge , Natural Resources - Environment

SUMMARY

Environmental taxes for petrol is VND 4,000/liter

On September 26, 2018, the Standing Committee Of The National Assembly issues the Resolution No. 579/2018/UBTVQH14 on Environmental Taxes.

Accordingly, the tax rate for 08 groups of goods include Petrol, oil, and grease; Coal; HCFC solutions, including those of HCFC-containing mixtures; Taxable plastic bags; Restricted-use herbicides; Restricted-use termiticides; Restricted-use forest product preservatives; Restricted-use storehouse disinfectants are provided as follow:

- Petrol, except ethanol: VND 4,000/liter;

- Diesel oil: VND 2,000/liter;

- Lignite: VND 15,000/ton;

- Taxable plastic bags: VND 50,000/kg…

This Resolution takes effect on January 01, 2019

For more details, click here.

Download files here.

LuatVietnam.vn is the SOLE distributor of English translations of Official Gazette published by the Vietnam News Agency

Effect status: Known

THE STANDING COMMITTEE OF THE NATIONAL ASSEMBLY

ResolutionNo. 579/2018/UBTVQH14 dated September 26, 2018, of the Standing Committee Of The National Assembly on Environmental Taxes

THE STANDING COMMITTEE OF THE NATIONAL ASSEMBLY

Pursuant to the Constitution of the Socialist Republic of Vietnam;

Pursuant to the Law on Organization of the National Assembly No.57/2014/QH13;

Pursuant to the Law on Environmental Taxes No. 57/2010/QH12;

HEREBY RESOLVES:

Article 1. Environmental tax schedule

1. Environmental taxes are provided for in the following table:

No.	Goods	Unit	Tax rate (VND/ unit)
I	Petrol, oil and grease
1	Petrol, except ethanol	liter	4,000
2	Jet fuel	liter	3,000
3	Diesel oil	liter	2,000
4	Kerosene	liter	1,000
5	Mazut	liter	2,000
6	Lubricant	liter	2,000
7	Grease	kg	2,000
II	Coal
1	Lignite	ton	15,000
2	Anthracite coal	ton	30,000
3	Black coal	ton	15,000
4	Other coals	ton	15,000
III	HCFC solutions, including those of HCFC-containing mixtures	kg	5,000
IV	Taxable plastic bags	kg	50,000
V	Restricted-use herbicides	kg	500
VI	Restricted-use termiticides	kg	1,000
VII	Restricted-use forest product preservatives	kg	1,000
VIII	Restricted-use storehouse disinfectants	kg	1,000

2. Description of the goods specified in Section VI, Section VII and Section VIII Clause 1 of this Article is available in the Appendix enclosed herewith.

Article 2. Effect

1. This Resolution takes effect on January 01, 2019.

2. The Resolution No. 1269/2011/UBTVQH12 dated July 14, 2011 by the Standing Committee of the National Assembly on environmental taxes, as amended and supplemented by the Resolution No. 888a/2015/UBTVQH13 dated March 10, 2015 shall be null and void from the effective date of this Resolution./.

For the Standing Committee of The National Assembly
The Chairwoman
Nguyen Thi Kim Ngan

APPENDIX

(Enclosed with the Resolution No. 579/2018/UBTVQH14 dated September 26, 2018 by the Standing Committee of the National Assembly on environmental taxes)

No.	Names of active ingredients or materials	Trade name
I	Restricted-use termiticides
1	Na₂SiF₆50% + HBO₃10% + CuSO₄30%	PMC 90 DP
2	Na₂SiF6 80 % + ZnCl₂20 %	PMs 100 CP
II	Restricted-use forest product preservatives
1	CuSO₄50 % + K₂Cr₂O₇50 %	XM₅100 powder
2	ZnSO₄.7H₂O 60% + NaF 30% + 10% of additives	LN₅90 powder
III	Restricted-use storehouse disinfectants
1	Aluminium Phosphide	Alumifos 56% Tablet
		Celphos 56 % tablets
		Fumitoxin 55 % tablets
		Phostoxin 56% pellet, tablets
		Quickphos 56 %
2	Magnesium phosphide	Magtoxin 66 tablets, pellet
3	Methyl Bromide	Bromine - Gas 98%, 100%
3	Methyl Bromide	Dowfome 98 %