VietnameseResolution 60/2024/UBTVQH15 on environmental protection tax rates for gasoline, oil, lubricants and grease
ATTRIBUTE
| 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: | 60/2024/UBTVQH15 | Signer: | Tran Thanh Man |
| Type: | Resolution | Expiry date: | Updating |
| Issuing date: | 24/12/2024 | Effect status: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
| Fields: | Commerce - Advertising , Industry , Tax - Fee - Charge , Natural Resources - Environment |
THE NATIONAL ASSEMBLY STANDING COMMITTEE |
| THE SOCIALIST REPUBLIC OF VIETNAM |
No. 60/2024/UBTVQH15 |
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RESOLUTION
On environmental protection tax rates for gasoline, oil, lubricants and grease
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 to be applied from January 1, 2025, through December 31, 2025, are as follows:
No. | Goods
| Unit of calculation
| Tax rate (VND/unit of goods) |
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 to be applied from January 1, 2026, 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, 2025.
2. The National Assembly Standing Committee’s Resolution No. 42/2023/UBTVQH15 of December 18, 2023, 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 rates 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, 2025, through December 31, 2025.
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 by the Standing Committee of the 15th National Assembly of the Socialist Republic of Vietnam at its session held on December 24, 2024.-
On behalf of the National Assembly Standing Committee
Chairman of the National Assembly
TRAN THANH MAN
VIETNAMESE DOCUMENTS
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ENGLISH DOCUMENTS
Resolution 60/2024/UBTVQH15 PDFThis utility is available to subscribers only. Please log in to a subscriber account to download. Don’t have an account? Register here
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