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

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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 15th 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


[1] Công Báo Nos 07-08 (03/01/2024)

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ENGLISH DOCUMENTS

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