Resolution 42/2023/UBTVQH15 environmental protection tax rates applicable to petrol, oil and grease

  • Summary
  • Content
  • Status
  • Vietnamese
  • Download
Save

Please log in to use this function

Send link to email

Please log in to use this function

Error message
Font size:

ATTRIBUTE

Resolution No. 42/2023/UBTVQH15 dated December 18, 2023 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:
Known

Please log in to a subscriber account to use this function.

Don’t have an account? Register here

Official number:42/2023/UBTVQH15Signer:Vuong Dinh Hue
Type:ResolutionExpiry date:Updating
Issuing date:18/12/2023Effect status:
Known

Please log in to a subscriber account to use this function.

Don’t have an account? Register here

Fields:Tax - Fee - Charge

SUMMARY

The environmental protection tax rates applicable to petrol, oil are reduced by 50% from January 1, 2024

On December 18, 2023, the National Assembly Standing Committee issues Resolution No. 42/2023/UBTVQH15 on the environmental protection tax rates applicable to petrol, oil and grease. Specifically:

1. The environmental protection tax rates applicable to petrol, oil and grease are reduced by 50% from January 1, 2024, through December 31, 2024 as follows:

  • Petrol, except ethanol: 2,000 VND/liter;
  • Diesel oil: 1,000 VND/liter;
  • Kerosene: 600 VND/liter;
  • Fuel oil, lubricant oil: 1,000 VND/liter;
  • Grease: 1,000 VND/kg;
  • Aviation fuel: 1,000 VND/liter.

2. The environmental protection tax rates applicable to petrol, gas and grease from January 1, 2025, shall continue to comply with Section I, Clause 1, Article 1 of the National Assembly Standing Committee’s Resolution No. 579/2018/UBTVQH14 dated September 26, 2018, on the Environment Protection Tariff. Specifically:

  • Petrol, except ethanol: 4,000 VND/liter;
  • Aviation fuel: 3,000 VND/liter;
  • Diesel oil, Fuel oil, lubricant oil: 2,000 VND/liter;
  • Kerosene: 1,000 VND/liter;
  • Grease: 2,000 VND/kg.
This Resolution takes effect from January 1, 2024.
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 NATIONAL ASSEMBLY STANDING COMMITTEE
______________

Resolution No. 42/2023/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 on Organization of the National Assembly No. 57/2014/QH13, amended and supplemented under the Law No. 65/2020/QH14;

Pursuant to Law on Environment Protection Tax No. 57/2010/QH12;

 

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 January 1, 2024, through December 31, 2024, are as follows:

No.

Commodity

Unit of calculation

Tax rate (VND/unit of goods)

1

Petrol, except ethanol

liter

2,000

2

Aviation 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. The environmental protection tax rates applicable to petrol, oil and grease from January 1, 2025, shall continue to comply with Section I, Clause 1, Article 1 of the National Assembly Standing Committee’s Resolution No. 579/2018/UBTVQH14 dated September 26, 2018, on the Environment Protection Tariff.

Article 2. Effect

1. This Resolution takes effect from January 1, 2024.

2. The National Assembly Standing Committee’s Resolution No. 30/2022/UBTVQH15 dated December 30, 2022, on the environmental protection tax rates applicable to petrol, oil and grease, ceases to be effective from the effective date of this Resolution.

3. The environmental protection tax rates applicable to petrol, oil and grease specified in Section I, Clause 1, Article 1 of the National Assembly Standing Committee’s Resolution No. 579/2018/UBTVQH14 dated September 26, 2018, shall not be applied from January 1, 2024, to the end of December 31, 2024.

4. To assign the Government to direct ministries, ministerial-level agencies, government-attached agencies and localities to implement this Resolution./.

____________________________________

This Resolution was adopted on December 18, 2023, by the XVth National Assembly of the Socialist Republic of Vietnam at its 28th session.

 

 

ON BEHALF OF THE NATIONAL ASSEMBLY STANDING COMMITTEE

CHAIRMAN OF THE NATIONAL ASSEMBLY

 

 

 

Vuong Dinh Hue

 

 

Please log in to a subscriber account to see the full text. Don’t have an account? Register here
Please log in to a subscriber account to see the full text. Don’t have an account? Register here
Processing, please wait...
LuatVietnam.vn is the SOLE distributor of English translations of Official Gazette published by the Vietnam News Agency

ENGLISH DOCUMENTS

LuatVietnam's translation
Resolution 42/2023/UBTVQH15 DOC (Word)

This utility is available to subscribers only. Please log in to a subscriber account to download. Don’t have an account? Register here

Resolution 42/2023/UBTVQH15 PDF

This utility is available to subscribers only. Please log in to a subscriber account to download. Don’t have an account? Register here

* Note: To view documents downloaded from LuatVietnam.vn, please install DOC, DOCX and PDF file readers
For further support, please call 19006192

SAME CATEGORY

loading