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

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Resolution No. 42/2023/UBTVQH15 dated December 18, 2023 of the National Assembly Standing Committee on environmental protection tax rates for gasoline, oil, lubricants and grease

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:	42/2023/UBTVQH15	Signer:	Vuong Dinh Hue
Type:	Resolution	Expiry date:	Updating
Issuing date:	18/12/2023	Effect 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.

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Effect status: Known

THE NATIONAL ASSEMBLY STANDING COMMITTEE		THE SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness
No. 42/2023/UBTVQH15

RESOLUTION

On environmental protection tax rates for gasoline, oil, lubricants and grease^{^[1]}

THE NATIONAL ASSEMBLY STANDING COMMITTEE

Pursuant to the Constitution of the Socialist Republic of Vietnam;

Pursuant to Law No. 57/2014/QH13 on Organization of the National Assembly, which has a number of articles amended and supplemented under Law No. 65/2020/QH14;

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

RESOLVES:

Article 1. Environmental protection tax rates for gasoline, oil, lubricants and grease

1. Environmental protection tax rates for gasoline, oil, lubricants and grease from January 1, 2024, through December 31, 2024, are as follows:

No.	Description	Unit of calculation	Tax rate (VND/unit)
1	Gasoline, except ethanol	liter	2,000
2	Aviation fuel	liter	1,000
3	Diesel oil	liter	1,000
4	Kerosene oil	liter	600
5	Fuel oil	liter	1,000
6	Lubricants	liter	1,000
7	Grease	kg	1,000

2. Environmental protection tax rates for gasoline, oil, lubricants and grease from January 1, 2025, must comply with Section I, Clause 1, Article 1 of the National Assembly Standing Committee’s Resolution No. 579/2018/UBTVQH14 of September 26, 2018, on the Environmental Protection Tariff Schedule.

Article 2. Implementation provisions

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

2. The National Assembly Standing Committee’s Resolution No. 30/2022/UBTVQH15 of December 30, 2022, on environmental protection tax rates for gasoline, oil, lubricants and grease, ceases to be effective on the date this Resolution takes effect.

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

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

This Resolution was adopted on December 18, 2023, by the Standing Committee of the 15^thNational Assembly of the Socialist Republic of Vietnam at its 28^th session.-

On behalf of the National Assembly Standing Committee
Chairman of the National Assembly
VUONG DINH HUE

^{^[1]} Công Báo Nos 07-08 (03/01/2024)

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

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